Dear Governor Napolitano:
The members of the Citizens Finance Review Commission commend you for your insight
into the need for improving Arizona’s revenue structure in a way that manages to keep taxes
as low, fair and stable as possible. We are transmitting to you this report, which reflects your
vision and contains our recommendations to reform our state’s revenue system.
The commission hopes that you will endorse our report and convey to the legislature and the
public the ongoing need for action on these concepts, which were designed without a political
agenda and with the best interests of all Arizonans in mind. It is vital that we put the state
back on a sound fiscal foundation and establish a revenue structure that encourages a strong
economy. We want to emphasize, too, that these recommendations — presented as a menu
rather than as a package — have been structured for the long term. Some of them might be
appropriate and well advised at the present time and others can r
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