assess the major tax changes during each gover-
30. Karen Setze, "Who Cut Taxes," State Tax Notes,
nor's tenure. Tax changes proposed by governors
October 16, 2006, p. 164.
and those signed into law were taken into
31. Phil Davidson, "Some Legislators Skeptical of
account. The measurement of this variable is not
Otter's Spending Plan," Idaho Falls Post Register,
perfect, but legislated tax changes represent a cru-
January 9, 2008.
cial measure of a governor's fiscal stance, and thus
this variable carries substantial weight in this
32. Jonathan Williams, "Governor Blagojevich's
study. Also note that temporary tax surcharges
Gross Receipts Tax Plan Represents Largest State
and temporary rebates were valued at one-quarter
Tax Increase This Decade," Tax Foundation,
the value of permanent tax changes.
March 19, 2007. The gross receipts tax by itself
would have raised about $6 billion annually.
26. A caveat is that variable 3 included governors'
actions to cut local property taxes. Often these
33. Quoted in Nicola White, "Governor Wants to
cuts were part of school finance overhauls that
Fund Medicaid With Hospital Tax Increase," State
caused state taxes to rise and local taxes to fall.
Tax Notes, August 11, 2008, p. 370.
27. Florida House of Representatives, Policy and
34. The original tax increase is not counted toward
Budget Council, Staff Analysis for House Bill 1B,
the governor's report card grade since it was pre-
June 13, 2007.
2003, but the effects of the delay were included in
the revenue variable.
28. Florida Legislature, Office of Economic and
Demographic Research, "Revenue Estimating Con-
35. Frederick Church and Christopher Hall, "The
ference: Impact of Senate Bill 2D," November 8, 2007.
Track of the CAT: Forecasting Ohio's New Gross
Receipts Tax," State Tax Notes, January 7, 2008, p.
29. One concern regards Florida's much weaker tax
25.
limits on business property than on residential prop-
erty, which makes it likely that local governments will
36. Quoted in Dave Wasson, "Governor Threatens
increase taxes more quickly on business property in
Veto of Tax Breaks," State Tax Notes, February 20,
coming years. For background on Florida's property
2006, p. 542.
tax reforms, see www.floridataxwatch.org.