Tough choices: Shaping Florida's Future

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. It examines the history of spending and taxing in Florida and projects spending and taxing over the next five years.