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Crossroads: Designing Florida’s Tax Structure

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(December 1990) Crossroads: Designing Florida’s Tax Structure analyzes the current tax structure in Florida from an economic competitiveness perspective and identifies principles that can be used in designing a tax structure that will help Florida prepare for the economic challenges of the 21st century.

The Florida Chamber Foundation sponsored Crossroads to help Florida’s leaders address fundamental choices about the state’s economic future. Florida needs solid fiscal foundations to achieve the high-value-added, competitive economy envisioned in the Chamber’s Cornerstone study. Crossroads finds that Florida’s current tax structure is inadequate for achieving that economic vision.

Crossroads documents the problems with the existing tax structure, identifies principles to guide the development of a high-quality tax structure, and provides examples of how changes in the tax structure could help Florida achieve those principles. Several points about the analysis should be highlighted.

Crossroads was prepared by SRI International. It received in depth review by the Research Committee of the Florida Chamber Foundation. SRI wishes to thank the members of the Research Committee and the Foundation for their dedication and support during this project.

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