Taxes affect every individual and every business enterprise every day, so the impact and importance of tax policy cannot be overstated. The appropriate design of tax policy in Florida and elsewhere raises many important questions. For instance, how should local jurisdictions in Florida employ tax policies to compete for desired residents and business enterprises? Should the taxing authority of local jurisdictions be restricted in any way? Should Florida alter its state constitution to change the tax instruments (e.g., tax rates or tax bases) available to local governments? These questions and others await careful study.
Primary Tax Policy researchers: