Summary: This report presents the results of an independent assessment of a potential beverage container deposit refund system for Florida, conducted by the Economic Analysis Program of the Bureau of Economic and Business Research at the University of Florida, and funded by Owens Illinois, Inc. While the analysis represents the best professional judgment of the project team, it does not necessarily represent the views of either Owens Illinois Inc. or the University of Florida.
Florida, as one of only seven states to levy no tax on personal income, relies significantly more on the sales tax to fund its services than do states with a personal income tax. Since all consumers purchasing goods or services online are legally required to pay either sales or use tax, online transactions may represent a considerable source of revenue. To capture some of this revenue, Florida may wish to revise its tax laws, either by joining the Streamlined Sales Tax Project (SSTP) or by making smaller, technical modifications. This article explores issues surrounding each option.
Florida’s public highways are congested. At the same time there is excess capacity on private railroads. Further, the social costs of moving a ton-mile of freight—including costs from air pollution, accidents, congestion, and wear on the nation’s transportation system—are lower by rail than by truck for many types of freight movements. Given this situation, should the state design policies to increase utilization of the state’s railroads?
Publication Date:
09/30/2002
Author(s):
Dewey, James F.; Denslow, David; Lenze, David; Irwin, Eve
In recent years, numerous reports have analyzed Florida’s tax system and argued for change. Although these reports are useful in documenting the current situation, they tend to be one-dimensional—focusing only on the revenue side. In fact, state budgets reflect both revenues and services those revenues support, and thus analysis should take into account both elements—and the tradeoff between them. This analysis does just that, taking into account both taxes and the level of services they support.
The interaction between the Save Our Homes assessment limit and Florida’s housing boom created a property tax system riddled with inequities and inefficiencies. The inequities are obvious, and the newspapers are filled with examples: neighbors with similar houses but one paying twice the property tax of the other. A more subtle inequity is that Save Our Homes favors homesteaders over renters, who on average are less affluent. The inefficiencies are both economic and political.
Publication Date:
08/17/2007
Author(s):
Archer, Wayne R.; Denslow, David A.; Dewey, James F.; Gatzlaff, Dean H.; Johns, Tracy L.; Macpherson, David A.; Norrbin, Stefan C.; Schlagenhauf, Donald E.; Scicchitano, Michael J.; Sirmans, G. Stacy; Stroh, Robert C.; Williamson, Anne R.
