Category Archives: Tax Policy

Economic Freedom Key to the “Wealth of Cities”

By Matt Kelly Economic freedom is the unrestricted ability of people in a country to associate and transact with one another. Measuring economic freedom has become a growing area of academic research. Probably the best known measure is the index … Continue reading

Posted in Entrepreneurship, income inequality, Politics, Regulation, Tax Policy | Tagged , , , , , | Leave a comment

Study Explores Local Government Response to Recessions

Recessions can be trying times for city and county governments. They typically experience a fall in revenue from two primary sources:  1) a shrinking property tax base because of falling property values and 2) lower intergovernmental transfers—grants and other payments … Continue reading

Posted in DeVoe Moore Center, Fiscal Policy, Tax Policy | Tagged , , , , , , , , , , | Leave a comment

Defunding Florida’s Film Industry Incentives was Example of Evidence-Based Policy

By Marisa Lupica and Matt Kelly States have been competing fiercely for movie productions with tax incentives since the early 2000s. Such incentives include cash grants, income tax credits, sales tax rebates, or payroll tax credits. Today, 37 states offer … Continue reading

Posted in Fiscal Policy, Politics, Tax Policy | Tagged , , , , | 1 Comment

New Policy Brief Critical of Florida’s Economic Development System

By Matt Kelly A new DeVoe L. Moore Center policy brief criticizes Florida’s economic development system. Targeted industry incentives have played a prominent role in the economic development strategies of state governments for decades. In the late 1970s and 1980s, … Continue reading

Posted in DeVoe Moore Center, Fiscal Policy, Tax Policy | Tagged , , , , , , , | Leave a comment

Local Government Revenue Indicates Sluggish Recovery for Florida’s Businesses

By Benjamin Petersen and Matthew Laird Revenue collected by Florida’s local governments has grown dramatically in the last few decades, raising the importance that Floridians have an accurate understanding of how our governments raise and spend taxdollars. Revenue collected by … Continue reading

Posted in DeVoe Moore Center, Entrepreneurship, Fiscal Policy, Politics, Regulation, Tallahassee, Tax Policy, Uncategorized | Tagged , , , , | Leave a comment

Despite Problems, Florida’s Qualified Target Industry Tax Refund is Best Performing Incentive

By Marisa Lupica The Qualified Target Industry (QTI) tax refund is offered to attract high wage jobs in target industries to Florida. The program is administered by the Department of Economic Opportunity, Enterprise Florida, Inc. (EFI), and the Department of … Continue reading

Posted in Fiscal Policy, Tax Policy | Tagged , , , , , | Leave a comment

Tourism Vital to Florida’s Economy

By Erick Winterkamp Florida is known around the world for its white sandy beaches, diverse wildlife and theme parks. These environmental and manmade attractions make it a hotspot for domestic and international tourism. State and local taxes and spending have … Continue reading

Posted in DeVoe Moore Center, Tax Policy | Tagged , , , , , , , , , | Leave a comment