Suite 1200 The Arkansas Policy Foundation (APF) is a conservative think tank based in Little Rock, Arkansas.

[4] According to APF, the organization "emphasizes the importance of tax policy and education reform.

"[5] From 1996-1999, APF crafted a detailed review of state government known as the Murphy Commission report.

It has proposed tax and spending cuts, including a reduction in sales taxes applied to groceries.

[6][7] In December 2015, Arkansas Governor Asa Hutchinson requested that APF conduct another efficiency review in order to take a statewide look at governmental efficiency.