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Bonners Research Shapes Tax Law

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March 2024

Emily Bonner’s Research helps shape State Level Tax Policy


OU Sociology PhD Student, Emily Bonner’s research on food security proved influential in the passage of Bill 1955, which eliminated state sales tax on groceries in Oklahoma. Emily’s research used novel US Census Bureau data to track food security during the pandemic. Analyzing 36 months of data, she found that citizens living in states with grocery taxes faced higher probabilities of food insecurity compared to those in states without such taxes. This highlights the regressive nature of grocery taxes, which disproportionately affects those in the lowest income brackets. This project became Emily’s MA Thesis research and she first presented her findings to the department, then won OU’s Three-Minute Thesis (3MT) competition, and the presented her research nationally at the national 3MT competition in Chicago and at the Annual American Sociology Association national conference in Philadelphia. Concurrently, Emily advocated for her research findings at local and state levels. She presented her findings to her local City Council Representative and then to her Oklahoma State House Representative. Additionally, she shared her research findings in the form of policy briefs with other state-level officials. With Governor Stitt signing Bill 1955 into law, Oklahomans will experience changes in their grocery bills starting in August. This demonstrates the tangible impact of public sociology and how research efforts like Emily's can directly influence policy decisions affecting regular Oklahomans.

Well Done Emily! Keep up the Good Work.