
FOR IMMEDIATE RELEASE: THE SUPREME COURT HAS SPOKEN AND THE BATTLE'S
OVER!
First District Court of Appeal ruling on Amendment Five

Preliminary Report: Comparative Evaluation of CHILD: Phase III
, October 2002
For the past three years, Florida TaxWatch has been evaluating an innovative educational system being implemented in K-5 enhanced classrooms of approximately 30 students throughout five Florida elementary schools. How does this system, called CHILD (Changing How Instruction for Learning is Delivered), compare to traditional instruction in classrooms of approximately 20 students? Find out in this TaxWatch Research Report.
Amendment 9 on Class Size Reduction is Structurally Unsound; Putting at Great Risk Revenues, Costs, Quality Teachers and Florida's Future, October 2002
Amendment 9, Florida's ballot initiative to reduce class size scheduled for the November 2002 ballot constitutionally mandates legislative funding, beginning in fiscal year 2003-2004, to reduce the number of students in each classroom. For Florida voters to approve Amendment 9 would be a blunder of major fiscal proportions. See why in these TaxWatch Research Report.
Selected Bibliography on the Class Size Amendment.
Florida Legislators Should Take Their Salaries Off Auto-Pilot
, October 2002
Since 1985, Florida lawmakers have received a pay raise almost every year and have not had to stand up and vote on their salaries. See how this was accomplished and how legislative pay and expenses compare to other states.
Voters Approve 8 of 9 Proposed
Local Taxes - With More to Come , October 2002
Local taxes contribute significantly to funding governmental operations. Florida voters have
decided that these tax initiatives reflect the needs confronting their local governments. Local
governments clearly feel the pinch of state mandates and budget shortfalls, particularly coupled
with their growing populations and operational costs. In this Briefing, TaxWatch reviews
the newest tax initiatives around the state.
A Dangerous Idea: Amendment 5
Would Put the Power to Raise Taxes in the Hands of Too Few
, September 2002
Slated to be on the November 2002 ballot, Amendment 5 would radically change the way Florida
sets tax policy. This proposal -- its title, and ballot summary language -- will be confusing to
Florida voters and is deceptive on several counts. In this Special Report, TaxWatch
shows why Amendment 5 is a dangerous idea and needs to be struck from the ballot.
The First Constitutional
Amendment Estimating Conference Puts an Official Price Tag on Class Size Initiative
, July 2002
Florida's first Constitutional Amendment Initiative Impact Conference was held on June 27, 2002,
and it resulted in a hefty price tag for the voters of Florida to consider in the November 2002
election. In this Briefing, see what the proposed five state constitutional amendments will
cost each taxpayer in Florida.
The 2002 Turkey Watch Report,
June 2002
The struggle to find funding for vital state services didn't keep Florida lawmakers from stuffing
turkeys into the tight budget for fiscal year 2002-2003. A list of "budget turkeys" released today
by Florida TaxWatch highlights nearly $300 million in projects that should have gone on the
Governor's line item chopping block.
June 5, 2001 press release.
Improved Efficiency = $22 Million
for Hillsborough County; Florida TaxWatch and Blue Ribbon Committee Recommendations
Prompt
Service Delivery Improvements; Much Remains to be Done, May 2002
In 1997, the Hillsborough County Commission contracted with TaxWatch to develop deliverables
comparing and analyzing government structures, functions, services and taxes in Florida and other
states with criteria to evaluate services and service levels, performance-based standards for
measurement of services, cost saving recommendations and ways to improve Hillsborough
County's capacity to address revenue, expenditure and program challenges over the next decade.
In this follow-up report the county has implemented 57% of the recommendations in part or
whole, or similar measures within the spirit of the recommendations while another 8% still await
consideration/action and the remaining 35% have not been implemented or have been rejected.
Recurring and non-recurring added value between January 1999 and April 2002 from these and
related recommendations totals $22.3 million.
Use of Non-Recurring Revenue to
Fund Recurring Expenses An Impending Moment of Truth Facing Florida's Budget, May
2002
This Budget Watch provides a breakdown of recurring and non-recurring funds being used
to balance the 2002-2003 fiscal year budget. Only time will tell how much non-recurring money
will be used for recurring programs in the final state budget, but the initial analysis shows enough
reliance on non-recurring funds to be cause for concern.
May 8, 2001 press release.
Florida Taxpayer Independence Day 2002
, May 2002
May 3rd marked Taxpayer Independence Day -- the day average taxpayers will have logged
enough hours to pay federal, state and local taxes. Florida Taxpayer Independence Day 2002
arrives four days earlier than it did last year, and eight days earlier than 2000. Generally
Floridians work more than one-third of the year, or 122 out of 365 days, to pay their taxes.
May 2, 2001 press release.
Sales Tax Holiday Provides Real
Benefits to Consumers and Florida's Economy, May 2002
TaxWatch reviews the proposed Florida sales tax holiday and determines it is good for taxpayers
and the economy alike and should be continued. The Legislature is currently debating whether
the sales tax holiday will continue for a fifth straight year.
Florida Should "Piggyback" Its
Corporate Tax Code With the New Federal Economic Stimulus Provisions, April 2002
In this new Briefing, TaxWatch takes a look at the potential impact of changing the state
corporate income tax code to keep it consistent with the federal code (piggybacking), and
concludes the move would be costly, but necessary. Piggybacking keeps things consistent for
businesses, and allows for better auditing by the state through federal audits.
April 24, 2001 press release.
2002 Legislative
Wrap-Up, March 2002
The Florida Legislature went into the 2002 Regular Session with four things it really needed to
get done. It finished the 60-day session accomplishing only one. See what the Legislature did and
did not do in this TaxWatch Briefing.
Carefully Overhauling
Florida's Tax System Over the Long Haul, March 2002
With the passage of HJR 833 by the 2002 Florida Legislature, a major departure from Senate
President John McKay's original vision of a tax overhaul was granted permission to inch its way
toward the proverbial finish line, subject to voter approval of a constitutional amendment in
November 2002. The new plan has several major hurdles in its way before its proponents can
claim victory. Even should they persevere, the debate over how to best modernize Florida's tax
system will be unending because Florida's economy and business climate must be in sync with the
ever-shifting demands and uncertainties of the new global economy. In this Special
Report, TaxWatch reviews what is next to occur in the process of Florida Tax Reform.
April 9, 2001 press release.
New Sales Tax
Exemption Review Proposal Has Serious Flaws, March 2002
After TaxWatch issued a comparison of the House and Senate approaches to sales tax exemption
review, the House passed a Joint Resolution which would propose a constitutional amendment to
create a joint legislative committee to review all exemptions (and exclusions of sale of services)
from the sales tax. The proposal, which apparently has been agreed to by Senate leaders, contains
elements of both approaches. Florida TaxWatch finds serious fault with some of those
elements.
House and Senate Take
Different Approaches to Sales Tax Exemption Review, March 2002
As the 2002 Legislative sessions closes, one of the major differences between the House and
Senate remains sales tax exemptions. Both chambers have proposals for legislative review of
exemptions, that while similar in concept, have some major differences. In this Briefing
TaxWatch examines the differences.
Florida is Not Alone in 9/11 Revenue
Shortfalls, March 2002
The revenue shortfalls Florida has been experiencing is being used by some to decry the
"instability" of Florida's state revenue structure and point to the need for tax reform. However,
the economic downturn of the last year and the impact of 9/11 has hurt state revenue coffers all
across the nation. In this Briefing, TaxWatch examines how other states have been
effected and their response to the revnue shortfalls.
March 11, 2001 press release.
Legislation Should Result in Improved
Driver License Services for Floridians, March 2002
Legislation being considered by the 2002 Florida Legislature could have a positive impact on the
driver license services Floridians receive by increasing the participation of tax collectors in the
provision of those services. TaxWatch examines the legislation and makes recommendations on
the issues.
Tax Reform Proposal's Claims
Questionable; Revenue Neutrality: Just an Illusion?, February 2002
Revenue neutrality should mean that the new tax structure would raise the same amount of
revenue as the old one during the same time period and under the same economic conditions. The
Senate's tax reform proposal sets a different standard, limiting the revenue in the first year of the
tax to the previous year adjusted for growth regardless of what the current tax would have been
expected to raise. In this "Special Report" TaxWatch shows the limits of the newest tax
reform proposals.
February 15, 2001 press release.
Florida Sales Tax Exemptions
Overstated, February 2002
Author Cass D. Vickers provides a careful review of the nearly $23 billion in exemptions cited in
the 2001 Florida Tax Handbook. Vickers concludes the exemptions label is being misused to
describe billions of dollars in transactions that the State is barred from taxing by the U.S.
Constitution or by other controlling law or is simply not a transaction to which the sales tax was
intended to apply.
February 11, 2001 press release.
A Tax on Services Does Not
Belong in the Constitution, February 2002
In this fact-based, historic perspective on Constitutional Amendments, author Robert S. Goldman
says the Constitution is not the proper vehicle for advancing the need for tax reform.
February 11, 2001 press release.
Florida TaxWatch Position Paper:
Modernizing Florida's Tax System, February 2002
Florida TaxWatch commends Senate President John McKay for his vision and courage in
proposing Sales Tax Reform. His initiative gives new life and a heightened visibility to the debate
over how to modernize Florida's tax system. However, while an informed tax debate would be
good for Florida and its citizens, there is little hope that this will happen in the climate of
acrimony and sound-bite mentality that already has emerged over the McKay initiative.
TaxWatch reviews the legislation and provides sound recomendations before undertaking this
ambitious initiative.
February 6, 2001 press release.
Assessment of Prevention
Services
of the Florida Network of Youth and Family Services
The family institution perseveres as a preeminent bellwether of the health and welfare of
American society. When families face difficulties, their neighborhoods, communities and
governments absorb many of the aftershocks extending from those difficulties. Certainly, Florida
state government offers several avenues of assistance to troubled youth and their families. In this
study, TaxWatch evaluates the track record of one such program: the services provided by the
Florida Network of Youth and Families. The network provides juvenile crime prevention
program services under contract with the Florida Department of Juvenile Justice.
January 28, 2002 press release.
Legislature Balances Budget With
a Mix of Cuts, Trust Funds and Taxes, December 2001
The Florida Legislature just completed the second special session called to balance
the state budget in the face of severe revenue shortfalls. This time it succeeded in
doing what it could not do the first time-pass an appropriations bill that the Governor
will sign. In this Briefing, TaxWatch documents the achievements of the Special
Session.
Adaptation and Implementation of
2001 Davis Productivity Awards Achievements Can Save $140 Million, November
2001
The Davis Productivity Awards promotes achievements that can be adapted and implemented
throughout state government. This TaxWatch Research Report summarizes 180 adaptable
achievements from the 2001 awards competition. These achievements can generate as much as
$138 million added value if fully implemented over the next three years.
Guiding Florida through Our Fiscal
Storm: TaxWatch Offers $1 Billion Budget Cuts, November 2001
In our first November Briefing, TaxWatch called on the Governor to summon a new
special Session at an early date. Now that he has done so, both he and Florida's Legislature will
have to make some tough, but essential, budget decisions when they meet again on November 27,
2000. Floridians continue to have legitimate concerns about their public health, safety and the
economy and will hold lawmakers accountable if they do not rise to the challenge this time
round. As anticipated, the recessing economy has continued its downward path since the tragedy
of September 11. The state's economy, particularly the tourist industry, continues to be hard
pressed.
Florida TaxWatch's Comparative
Evaluation of Project CHILD: Phase II, November 2001
Parents, community leaders and policymakers remain concerned that many of Florida's children
are not receiving the type of classroom instruction that will enable them to thrive in the
information society of today and prepare them for the future. One of the most commonly held
solutions is to decrease class size. However, this is a very costly and debatable solution in light of
reviews of the current research. It may also be difficult to reduce class sizes in the short run due
to chronic teacher shortages and growing student enrollments. In an effort to get to the bottom
of
the issue, TaxWatch undertook a controlled, comparative evaluation of Project CHILD
(Computers Helping Instruction and Learning Development), an innovative computer-integrated
instructional system designed to increase academic achievement. This is the second phase of a
three-phase study.
A Clarion Call for Statesmanship of
the Highest Order: Veto the Post-Session Spending Plan and Start Over!, November
2001 Future Floridians need to be able to tell their children that Florida state government
rose to the occasion when the health, safety and economic welfare of its citizens was directly
threatened at the turn of the century. In this Briefing,TaxWatch calls on the Governor to
summon a new Special Session at the earliest possible date to create a new spending plan which
will allow Florida to get its fiscal house back in order and also to jolt Florida's tourism-dependent
economy back on track.
November 1, 2001 press release.
Florida TaxWatch Offers Additional
Ideas to Deal With Budget Shortfall, October 2001
Earlier this month, Florida TaxWatch issued a Budget Watch detailing $700
million worth of cost savings and budget cuts in the face of a projected budget shortfall caused
by a slowing economy and exacerbated by the terrorist attacks of September 11. Since then, state
revenue estimators have revised their projections and have increased the estimated budget
shortfall for the current fiscal year from $670 million to $1.3 billion. TaxWatch offers in this
Budget Watch another set of ideas to save almost $400 million.
Bold Actions are required to Get Air
Tourists Back to Florida!, October 2001
Florida's economy, so dependent on tourism, is caught in the eye of the storm. In fact,
approximately $5.6 billion to $6.9 billion of state tax collections in Florida's General Revenue
Fund in 1999 came from direct and indirect tourism-related activities. With the airlines being so
hard hit by the recent events, TaxWatch outlines which steps to take to get tourists flying again
and what more needs to be done by Florida to restore this integral part of the state economy.
Guiding Florida through Our Fiscal
Storm: TaxWatch Offers $700 Million Budget Cuts, October 2001
Florida's Governor and Legislature will be making some tough decisions over
the next few months as they face the reality that Florida will have less money than anticipated,
both for the current budget year and the next. Governor Bush has called for a Special Session of
the Legislature to deal with the current budget shortfall. While the Governor has rightly stated
that everything should be on the table for discussion, appropriate budgetary policy and taxpayer
concerns lead Florida TaxWatch to recommend that the Governor and Legislature opt for
reducing spending first. In this Budget Watch, TaxWatch makes the following cost
saving recommendations to the Legislature and Governor.
October 12, 2001 press release.
Florida Must Continue to Be Open
for Business, October 2001
The terrible events of September 11 have created many challenges for the nation. In addition to
thousands of profound personal tragedies and the threat to our national security, the economy was
also dealt a serious blow. It is now certain that Florida will have less money than anticipated,
both for the current budget year and the next. What is not certain is what will happen next. The
state must take steps to deal with the current shortfall and the key to that is to keep Florida's 16
million residents and its tens of millions of visitors back in the business and hospitality of
Florida.
September 28, 2001 press release.
Two Possible Scenarios
Prescribed by State Law for Resolving A Projected Budget Deficit and Putting Things in
Perspective, September 2001
Since Florida's Constitution requires a balanced budget, what then are the options available to
Florida lawmakers should the state face a projected budget deficit as now appears likely? In this
lastest Budget Watch TaxWatch examines how lower than expected revenues will force
mandated procedures to take effect to re-balance the Florida budget.
September 7, 2001 press release.
Florida Joins the Streamlined Sales Tax
Project: An Important First Step In Modernizing Florida's Tax System, August 2001
The first in a series of Special Reports on Modernizing Florida's Tax System
by Florida TaxWatch looks at Florida's special, and possibly unique, vulnerability to recent major
developments in the economy, in information technology, and in tax jurisprudence which, in
converging, are opening great holes in the sales and use tax bases of all the states.
August 24, 2001 press release.
Rostylav Pavlenko, Ph.D., Freedom
House Visiting Fellow at Florida TaxWatch
Florida TaxWatch was honored to be working, during the months of June and
July, 2001 with Dr. Rostylav Pavlenko, a Visiting Freedom House Fellow from the International
Comparative Analysis Institute (ICAI), Kyiv, Ukraine. Dr. Pavlenko's fellowship is sponsored by
Freedom House, founded as a bipartisan effort by Eleanor Roosevelt and Republican leaders as a
nonprofit, nonpartisan organization dedicated to establishing liberty, freedom and democracy
throughout the world. The Visiting Fellows program provides professional training for new
leaders from Central and Eastern Europe's young democracies. The program gives them an
opportunity to work side-by-side with select policy and research organizations in the United
States and equips them with the expertise to develop the infrastructure upon which democratic
societies can be built and prosper.
The 2001 Turkey Watch Report,
June 2001. This year, Florida TaxWatch found 528 turkeys worth $282.8 million in the
2001-02 state budget. In the 18 years of Florida TaxWatch Turkey reviews, this year sees the
largest flock of turkeys, exceeding the previous record of $234.7 million set in 1999. In number,
this year's 528 just passes 1999's total of 526. This confirms that turkeys are back in full force
after a few years of relatively small turkey numbers in the early 1990s.
June 7, 2001 press release.

What are others are saying about Florida TaxWatch? Florida TaxWatch received news stories
and editorials highlighting its twenty years of outstanding and effective service to all the
taxpaying citizens of Florida. See some of them HERE.
Florida TaxWatch Honored by the
Governor and Florida Cabinet! PLUS information on our 20th Annual
Meeting
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