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Mississippi
Kirk Fordice, Republican
Legislature: Democratic
Took Office: 1/92
Grade: C
Kirk Fordice's first foray into politics was his defeat
of incumbent governor Ray Mabus in 1991 to become the
state's first Republican governor elected since 1874. Be-
fore then Fordice, an engineer by training, ran his own con-
struction business. He was reelected in 1995, but the Demo-
crats still hold large majorities in the legislature.
Mississippi's constitution contains a unique provision that
requires that all tax cuts be passed by a 3/5 supermajority.
That anti-taxpayer provision and the large Democratic ma-
jorities in the legislature have provided virtually insur-
mountable obstacles to Fordice's efforts to enact pro-growth
tax cuts and rein in the growth of spending. In his first
year in office, the legislature enacted a 1-cent sales tax
hike that Fordice vetoed. The legislature overrode that
veto. In 1994 Fordice proposed a 10 percent income tax cut,
which the legislators ignored. He was at least able to get
lawmakers to approve a capital gains tax cut. In 1995 and
1996 Fordice again proposed income tax cuts and again had
them rejected by the legislature. In 1997 he was able to
get approval of a small income tax cut that eliminates the
"marriage penalty." Unfortunately, the effects of six years
of battering by the profligate legislature have started to
show. In 1998 he didn't even bother proposing a tax cut.
Fordice's spending record is plagued by the same maladies as
his tax record. With the economy in high gear, revenues are
pouring into the capital. Unable to get the necessary 3/5
supermajority of the legislature to approve substantial tax
cuts, Fordice is faced with a legislature that has vaults of
new money to spend and is all too willing to do so. Despite
Fordice's repeated vetoes (94 in seven legislative sessions)
he has had little success at reining in state spending.
Clearly, spending and taxes would have been substantially
higher had it not been for Fordice's fiscal restraint. More
than that of any other governor, his grade reflects the op-
posing fiscal philosophy of the legislature rather than his
own.
Score
Grade
Rank
Overall Fiscal Policy Score
49
C
21
Spending Score
48
C
23
Revenue and Tax Rate Score
49
C
23
Amount
4.2%
Average Annual Change in Real Per Capita Direct General Spending through 1996
1.4%
Average Annual Change in Direct General Spending Per $1,000 Personal Income through 1996
-2.2%
Average Annual Recommended Change in Real Per Capita General Fund Spending through 1999
-2.4%
Average Annual Change in General Fund Spending Per $1,000 Personal Income 1996-98
5.0%
Average Annual Change in Real Per Capita Tax Revenue through 1997
2.2%
Average Annual Change in Tax Revenue Per $1,000 Personal Income through 1997
-4.8%
Average Annual Recommended Change in General Fund Revenue Per $1,000 Personal Income through 1999
0.1%
Average Annual Change in Real Per Capita General Fund Revenue 1996-98
-0.4%
Average Annual Recommended Tax Changes as % of Prior Year's Spending through 1999
0.0
Change in Top Personal Income Tax Rate, proposed and/or enacted (% points)
0.0
Change in Top Corporate Income Tax Rate, proposed and/or enacted (% points)
10.0
1998 Combined Top Income Tax Rates (Personal plus Corporate) (*0.5)
0.0
Change in Sales Tax Rate, proposed and/or enacted (% points)
0.0
Change in Gas Tax Rate, proposed and/or enacted (cents per gallon) (*0.5)