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THE FLORIDA SYSTEM: A BOWEN EQUILIBRIUM REFERENDUM PROCESS
Randall G. Holcombe
National Tax Journal
Vol. 30, No. 1 (March, 1977), pp. 77-84
Published by: National Tax Association
Stable URL: http://www.jstor.org/stable/41862115
Page Count: 8
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The Florida System is a unique way of holding a referendum for the purpose of determining property tax rates for public school expenditures. This paper describes the operation and characteristics of the referendum process. The system always selects the tax rate most preferred by the median voter, and is far simpler than other referendum processes that achieve the same result.
National Tax Journal © 1977 National Tax Association