Now that conflicting points of view on state fiscal policy have created a series of impasses between the Florida House and Senate, it seems that the best course would be for a reasonable discussion of the causes of these conflicts. It should be pointed out that Florida is far from alone in the need to address budget shortfalls due to reductions in economic activity. Actually, we are far better off than most states, most of which have the “broad tax base” that advocates of “reform” in Florida are seeking. Their taxes are higher but concurrently so is their spending: so much for the notion of stability in times of crisis.