Corporate Income Tax Issues for the 2022 Legislature

Repeal the Impending Tax Increase and Fix the “Retail Glitch” and Like-Kind Exchanges

/ Categories: Research, Taxes, COVID Recovery

Federal corporate income tax reform, which had the general aim of broadening the base and lowering the rate, has reduced the federal tax burden on many corporations. However, since Florida adopted most of the base expansion measures without a concurrent rate reduction, federal tax reform has resulted in increased taxes at the state level, even after subsequent state refunds and rate cuts.

Beyond the Pandemic: Long-Term Changes and Challenges for Housing in Florida

/ Categories: Research, COVID Recovery

As unexpected and unpredictable as COVID-19 has been, few could have predicted the housing boom that the pandemic ignited across the nation. The U.S. housing market—notoriously known for its role in the 2007-2009 Great Recession—defied expectations and experienced record price growth over the past year as demographic trends, government policies, and basic supply and demand all coalesced. In the short term, soaring home prices have been well-documented both analytically and anecdotally.

Navigating Federal Pandemic Relief: Following billions in stimulus dollars, where do we go from here?

/ Categories: Research, COVID Recovery, Budget/Approps

The massive amount of federal funding provided in the six stimulus acts provides an unprecedented opportunity to improve Florida and fund programs and infrastructure that have had long-standing backlogs with few past feasible opportunities to address to this degree.

Beyond the Pandemic: Long-Term Changes and Challenges for Leisure & Hospitality

/ Categories: Research, COVID Recovery

Just as the nation was entering a new phase of the COVID-19 pandemic—one where vaccination rates were rising and pent-up demand for travel started to unleash during the summer—the contagious delta variant exposed tourism’s lingering economic vulnerability.