FRC Research and Publications

taxreports

Research and Publications

The Andrew Young School of Policy Studies has nationally recognized faculty in state and local tax policy and our faculty and research associates have worked on tax reform efforts in Georgia, around the country, and around the world. Our faculty and research associates have also published widely in the area of tax policy and reform.

Tax Policy in Georgia’s 2017 Legislative Session

FRC Presentation, May 16, 2017, Robert Buschman
In this public presentation, the Fiscal Research Center recapped the tax-related bills that passed in Georgia’s 2017 legislative session, as well as a few news-making bills that didn’t pass. The presentation took place on May 16, 2017, in Atlanta, Ga.

A Brief History of the Property Tax in Georgia

FRC Report, Publication No. 293, April 25, 2017, David Sjoquist
This is an update to a 2008 Fiscal Research Center report about the development of Georgia’s property tax system, which dates back to 1852. This report begins by describing the tax system that existed prior to 1852 and discussing why that system was replaced. It then describes how that tax system evolved to what is now in place in Georgia, pointing out significant changes made over the past 165 years.

The Fiscal Architecture of Georgia

FRC Report, Publication No. 292. Jan. 12, 2017, Rahul Pathak and Sally Wallace
Economic and demographic factors have important implications for public finances in Georgia. This report provides detailed information on major economic and demographic changes in Georgia and their impact on the fiscal health of the state.

Georgia's Rankings Among the States: Budget, Taxes and Other Indicators (2017)

FRC Report, Publication No. 291. Jan. 12, 2017, Robert Buschman and Wesley Jones
This annual publication is a collection of metrics and state rankings that compare Georgia to other states. Several comparisons focus on total state or local government revenue and expenditures, but the guide also includes measures that compare either expenditures or state characteristics within specific functional areas, such as education, health and transportation.

Georgia's Taxes: A Summary of Major State and Local Taxes (2017)

Tax Handbook 23rd Edition, Jan. 12, 2017, Robert Buschman
A handbook on taxation that provides a quick overview of all state and local taxes in Georgia.

Economic Landscape for 2017 Georgia Legislative Session

FRC Brief, Publication No. 289, January 3, 2017, Sally Wallace and Rahul Pathak
This brief provides a summary of the current trends in employment, income, consumption and revenue for the state as background for the 2017 Georgia legislative session.

    Modeling Georgia Fundamental Tax Reform Using REMI

    FRC Report, Publication No. 288, Aug. 30, 2016, Peter Bluestone
    The study uses Regional Economic Models, Inc., or REMI, to examine the effects of tax reform on different sectors of the state economy, including labor force participation, savings and investments, and consumer spending, among others. The report finds that fundamental tax reform -- using the REMI model -- has a modest effect the areas studied.

    Georgia's Revenue and Expenditure Portfolio in Brief: FY 2013 Data

    FRC Brief, Publication No. 286, Aug. 16, 2016, Mels de Zeeuw, Lindsay Kuhn and Carolyn Bourdeaux
    This brief provides an overview and analysis of changes in Georgia’s state and local expenditure and revenue portfolios and rankings between fiscal years 1995 and 2013. It is an update to earlier reports. Currently, Georgia ranks 49th in combined state and local own-source revenue and 49th in combined state and local direct expenditures.

    Child Policy Partnership: Supply and Demand for Georgia's Pre-K

    FRC Report, Publication No. 285, July 29, 2016, Nicholas Warner, Lakshmi Pandey  and Sally Wallace
    This report examines the potential factors that Bright from the Start: Georgia Department of Early Care and Learning (DECAL) might consider when allocating new Pre-K grant awards. Variables include the changes in the population of 4-year-olds, the number and type of Georgia Pre-K providers in the market (supply and demand), and availability of credentialed teachers.

    Child Policy Partnership: Capacity of Child Care Centers by Location

    FRC Report, Publication No. 284, July 25, 2016, Lakshmi Pandey,  Nicholas Warner and Sally Wallace
    This report provides a methodology for evaluating the efficiency of the location of early care and education providers in Georgia relative to the potential need. It provides a starting point in evaluating whether certain areas are currently underserved in terms of early care and learning supply.

    Child Policy Partnership: Opening and Closing of Early Care and Education Establishments

    FRC Policy Brief, Publication No. 283, July 6, 2016, Lakshmi Pandey, Sally Wallace and Nicholas Warner
    This policy brief documents the opening and closing of early care learning centers in Georgia over a ten-year period, using quarterly wages paid to employees to measure rates. The report covers a 10-year period, from 2004 to 2014.

    Georgia's Property Taxes by the Numbers

    FRC Report, Publication No. 281, March 8, 2016, David Sjoquist and Nicholas Warner
    As an update to a 2008 Fiscal Research Center publication, this report considers the growth in the property tax base and revenue from 1980 through 2014, how the tax base varies across counties, how the composition of the tax base has changed over time, property taxes by type of government, and how the level and growth of property taxes in Georgia compares to other states.

    Analysis of the Tax Reform Act of 2016

    FRC Presentation, Feb. 24, 2016, Robert Buschman
    This analysis looks at the effects of the proposed Tax Relief Act of 2016 on the state’s budget and taxpayers. The presentation was given to the Georgia Senate Finance Committee on Feb. 24, 2016, in Atlanta, Ga.

    A Description of the Film Tax Credit and Film Industry in Georgia

    FRC Report, Publication No. 280. Feb. 23, 2016, Oronde Small and Laura Wheeler
    In a new brief, researchers provide a detailed description of Georgia's film tax credit, a review of the incentive's significant features compared to those offered by other states, and a snapshot of the industry in Georgia compared to the rest of the nation.

    Georgia's Rankings Among the States: Budget, Taxes and Other Indicators (2016)

    FRC Report, Publication No. 278. Jan. 11, 2016, Mels de Zeeuw and William Serrano-Franklin
    This 2016 guide is an update to an earlier version published in the summer of 2015. It includes a collection of metrics and state rankings that compare Georgia to other states. Several comparisons focus on total state or local government revenue and expenditures, but the guide also includes measures that compare either expenditures or state characteristics within specific functional areas, such as education, health and transportation.

    Georgia's Taxes: A Summary of Major State and Local Taxes (2016)

    Tax Handbook 22nd Edition, Jan. 11, 2016, Robert Buschman
    A handbook on taxation that provides a quick overview of all state and local taxes in Georgia.

    Economic Landscape for 2016 Georgia Legislative Session

    FRC Research Brief, Publication No. 278, January 4, 2016, Sally Wallace
    This brief provides a summary of the current trends in employment, income, consumption and revenue for the state as background for the 2016 Georgia legislative session.

      Analysis of Selected Options for Tax Reform

      FRC Presentation, December 2015, Robert Buschman
      This presentation gives an analysis of selected tax reforms to the Senate Finance Subcommittee on Tax Reform Dec. 11, 2015, in Atlanta, Ga.

      Trends in TANF and SNAP Participation in Georgia

      FRC Report, Publication No. 274, October 20, 2015, Brett Mullins, Mark Rider, David Sjoquist and Sally Wallace
      This report provides an overview of the long-run trends in SNAP and TANF participation in Georgia. Data show that TANF cases in Georgia have decreased substantially over the 14-year period of the study, while SNAP cases increased during the two recessions before falling off.

      Georgia's Incredible Shrinking Sales Tax Base

      FRC Research Report, Publication No. 273, October 6, 2015, Robert Buschman
      This report explores what might explain the dramatic shortfall in Georgia's sales tax revenues in recent years, and their failure to recover from the 2001 and 2007-09 recessions, along with personal income and the overall economy.

      School Facility Funding in Georgia and ESPLOST

      FRC Presentation, October 2015, Nicholas Warner
      This presentation on school construction funding was given before the Senate School Construction Study Committee Oct. 1. 2, 2015 in Atlanta, Ga.

      Georgia Tax Credits (2015)

      FRC Report, Sept. 22, 2015, Sherman A. Cooper and Laura Wheeler
      This 2015 compendium details Georgia business and personal credits allowed against the state's corporate and individual income tax. Economic development, housing and environmental tax credits are among those included.

      The Economics of Early Care and Education

      FRC Presentation, September 2015, Sally Wallace
      This presentation on the economics of early care and learning was given at the Get Georgia Reading Summit Sept. 2, 2015 in Atlanta, Ga.

      Willing to Pay: Charter Schools' Impact on Georgia Property Values

      FRC Research Report, August 18, 2015, Carlianne Patrick
      This report looks at whether homebuyers are willing to pay a premium for access to charter schools in Georgia. The research looks at 13 charter schools with enrollment priority zones, and it finds that on average home sale prices are 7 to 13 percent higher in the zone with the greatest chance for enrollment. The report also gives an overview of features and structure of charter schools in Georgia.

      Culture, Compliance and Confidentiality: A Study of Taxpayer Behavior in the U.S. and Italy

      FRC Presentation, July 2015, Sally Wallace
      This is a presentation given at the International Society for Economic Measurement Conference held in Paris, France, July 22-24, 2015.

      Georgia's Ranking Among the States: Budget, Taxes and Other Indicators

      CSLF/FRC Report, June 16, 2015, Elton Davis
      This 2015 guide includes a collection of metrics and state rankings that compare Georgia to other states across the nation. Several of the comparisons focus on total state or local government revenue and expenditures, but the report also includes measures that compare either expenditures or state characteristics within specific functional areas, such as education, health and transportation.

      Changes in Georgia's Migration Patterns, 1991-2011

      FRC/CSLF Policy Brief, June 16, 2015, Sherman A. Cooper and Laura Wheeler
      This joint brief looks at migration in Georgia from 1991-2011. Although there was significant migration to the state during the early 1990s through the early 2000s, it has slowed substantially since then. The brief analyzes trends, including looking at income of those moving to and away from Georgia.

      Financing Georgia's Future III

      FRC Report, June 2015, Jeremy Alexander and Sally Wallace
      This analysis highlights the major state and local revenue sources from 1998-2012, including specific data surrounding recent recessions. The report's thorough look at trends in Georgia's state and local finances also serves as a foundation for discussion on government finance in the state.

      Georgia's Revenue and Expenditure Portfolio in Brief, FY 1995 - FY 2012

      CSLF/FRC Report No. 14, May 5, 2015, Elton Davis, XiXi Lin and Carolyn Bourdeaux
      This joint brief provides an update to the Fiscal Research Center’s report “Georgia’s Revenue and Expenditure Portfolio in Brief, 1989 - 2010," with an overview and analysis of changes in Georgia’s state and local expenditure and revenue portfolios and rankings between fiscal years 1995 and 2012.

      Georgia’s Tax Credit for Zero- and Low-Emission Vehicles

      FRC Policy Brief, Publication No. 276, April 28, 2015, Mels de Zeeuw and Laura Wheeler
      This joint brief provides a retrospective look at Georgia's experience with tax credits for zero- and low-emission vehicles and the overall affect these credits have had on state revenue.

      Dynamic Revenue Analysis: Experience of the States

      CSLF Report No. 12, April 21, 2015, Peter Bluestone and Carolyn Bourdeaux
      In partnership with the Fiscal Research Center, CSLF examines the research on the impact of tax changes on a state’s economy and the results of efforts in seven states to dynamically model tax reforms.

      A Multiregional Model of Growth Oriented State Tax Reforms: An Application to Georgia and Five Comparison States

      FRC Report No. 269, April 21, 2015, Jeffrey Condon, Andrew Feltenstein, Florenz Plassman, Mark Rider and David L. Sjoquist
      This report analyzes the effects of three revenue neutral tax reform scenarios on Georgia and neighboring states using a dynamic scoring model -- created by the authors -- known as a “Computable General Equilibrium" (CGE) model.

      An Overview and Comparison of 529 College Savings Plans

      Policy Memorandum, Feb. 9, 2015, Elton Davis
      This memo provides an overview of 529 plans and outlines the characteristics of 10 states’ matching grants, which are generally provided as an incentive for lower-income to moderate-income residents to contribute to a college savings plan.

      The Great Recession and School District Property Tax Revenues in Georgia

      CSLF/FRC Policy Brief 10, Feb. 10, 2015, Nicholas Warner
      The author outlines how declines in property values post-recession have greatly affected Georgia school districts, most especially those located in metro Atlanta.

      Evaluating the Economic and Fiscal Landscape of Georgia

      FRC Presentation, February 2015, Sally Wallace
      This is a presentation given to the board of directors of the Georgia Department of Economic Development Feb. 5, 2015 in Atlanta, Ga.

      Georgia's Taxes: A Summary of Major State and Local Taxes (2015)

      Tax Handbook 21st Edition, Jan. 9, 2015, Robert Buschman, Richard Hawkins
      A handbook on taxation that provides a quick overview of all state and local taxes in Georgia.

        The Recovery from the Great Recession: State of Georgia’s Budget and Economy

        Presentation, Nov. 13, 2014, Ken Heaghney
        Data reviewed in this presentation shows the state's economy is rebounding post-recession. The labor market has strengthened, business activity is picking up, and the housing market is poised for a resurgence.

        Georgia's Tax Credit Scholarship Program

        FRC Report No. 268, November 2014, Robert Buschman and David Sjoquist
        This report examines the cost of the tax credit relative to the savings to state and local governments when students enroll in private rather than public schools.

        Replacing the Income Tax with Increased Sales Taxes: What Do We Know?

        Policy Memorandum, June 10, 2014, David L. Sjoquist
        This policy memorandum considers the issue of replacing Georgia income taxes with increased sales taxes.

        State and Federal Public Finance

        Presentation, May 15, 2014, Sally Wallace

        A presentation to an investment company in Atlanta.

        Tax Allocation Districts: How They Work

        Presentation, April 16, 2014, David Sjoquist
        A presentation to the DeKalb County School District meeting in Georgia.

        Analysis of Alternative Consumption Tax Structures for Georgia

        Policy Memorandum, February 10, 2014, Robert Buschman
        This analysis has been prepared at the request of the Georgia Senate Research Office, in support of the Senate Fair Tax Study Committee's consideration of consumption-based taxation as an alternative to current state income taxes.

        Analysis of Partial Income Tax Replacement with Increased State Sales Tax

        Policy Memorandum, February 10, 2014, Robert Buschman
        This analysis estimates state sales tax rates necessary to offset varying amounts of personal income tax marginal rate cuts on a static, revenue-neutral basis.

        Inquiry from Chairman Hill, Senate Fair Tax Study Committee, Regarding Taxable Consumption of Households at Different Income Levels and Other Matters

        Policy Memorandum, February 10, 2014, Robert Buschman
        In follow-up to the analysis of alternative consumption tax structures for Georgia, presented to the committee on September 20, Sen. Hill asked for additional information to address certain related questions, which are restated/summarized as follows.

        Georgia's Taxes: A Summary of Major State and Local Government Taxes, 20th Edition

        Tax Handbook 20th Edition, january 14, 2014, Carolyn Bourdeaux, Richard Hawkins
        A handbook on taxation that provides a quick overview of all state and local taxes in Georgia. FRC Publication A (20).

        Trends in Georgia School Staffing 2001-2012

        FRC Brief 266, January 10, 2014, Nicholas Warner
        This brief examines the changes in teacher and administrator education, experience, and compensation over the last 10 years with a focus on the possible effect of the Great Recession.

          A Briefing on Georgia’s Fiscal Year 2014-2015 Budget With a Focus on Education Funding

          A Briefing on Georgia’s Fiscal Year 2014-2015 Budget With a Focus on Education Funding. A presentation by Carolyn Bourdeaux (FRC Associate Director) to the Georgia Partnership for Excellence in Education in November 2013.

          The Effect of Georgia’s HOPE Scholarship on College Major: A Focus on STEM

          The Effect of Georgia’s HOPE Scholarship on College Major: A Focus on STEM. A presentation by David Sjoquist and Jon Winters (FRC Principal Associate) to the Annual Southern Economics Association Conference in November 2013, and was part of a session called “Issues Associated with the Choice of College Major.”

          Reduced Form Hedonics: Rosen's First State and Difference-Differences as 'Sufficient Statistics'

          Presentation, November 01, 2013, Spencer Banzhaf
          A presentation to the annual National Tax Association Conference in Tampa Florida.

          An Analysis of the District of Columbia's Property Tax Assessment Limitation

          Presentation, November 01, 2013, David L. Sjoquist
          A presentation to the annual National Tax Association Conference in Tampa Florida, as part of a session called "Papers from the DC Tax Revision Commission."

          Fiscal Architecture of the District of Columbia

          Presentation, November 01, 2013, Sally Wallace
          A presentation to the Annual National Tax Association conference in Tampa Florida, summarizing economic/demographic trends, the impact of DC revenue, and suggested options related to trends and impacts.

          The Kansas Experiment: Considering Dynamic Effects

          Presentation, October 24, 2013, Carolyn Bourdeaux
          A presentation to the annual Kansas Economic Policy Conference at The University of Kansas.

          State Individual Income Taxes

          Presentation, August 09, 2013, Sally Wallace
          A presentation to the Nebraska Tax Modernization Committee Meeting in Lincoln, Nebraska.

          State Corporate Income Taxes

          Presentation, August 09, 2013, David L. Sjoquist
          A presentation to the Nebraska Tax Modernization Committee Meeting in Lincoln, Nebraska.

          Tax Reform: Georgia Style

          Presentation, August 09, 2013, David L. Sjoquist
          A presentation to the Nebraska Tax Modernization Committee Meeting in Lincoln, Nebraska.

          The Structure and History of Georgia's Job Tax Credit Program

          FRC Report 259, March 11, 2013, David L. Sjoquist, Laura Wheeler
          This report describes the provisions of Georgia's job tax credit program and how the program has evolved since its inception in 1990.

          Georgia Taxpayers and Federal "Pease" Limitations on Itemized Deductions

          FRC Brief 257, February 28, 2013, Robert Buschman
          This brief analyses the effects of federal limits on itemized deductions and the state income tax liabilities of Georgia taxpayers.

          The Incentives Created by the Tax-Benefit System Facing Low-Income Families in Georgia - Brief

          FRC Brief 258, February 20, 2013, Chelsea Coleman, Kendon Darlington, Mark Rider, Morgan Sinclair
          This brief describes the incentives created by the major taxes and public assistance programs facing low-income families in Georgia.

          The Incentives Created by the Tax-Benefit System Facing Low-Income Families in Georgia

          FRC Report 258, February 11, 2013, Chelsea Coleman, Kendon Darlington, Mark Rider, Morgan Sinclair
          This report describes the incentives created by the major taxes and public assistance programs facing low-income families in Georgia.

          Property Tax and Education: Have We Reached the Limit?

          FRC Report 255, january 11, 2013, Sohani Fatehin, David L. Sjoquist
          This report explores changes over the past decade in property taxes used to fund K-12 education and discusses the future of the property tax for education.

          Lessons for Georgia: Telecommunications Tax Reform in Some of the Other Southeastern States

          FRC Report 256, january 11, 2013, Richard Hawkins
          This report reviews telecommunications tax reform in other states, discusses four major policy issues and looks at the health of the industry in the other states after reform.

          Georgia's Revenue and Expenditure Portfolio in Brief, 1989-2010

          FRC Brief 254, january 11, 2013, Carolyn Bourdeaux, Sungman Jun, Nicholas Warner, Sandy Zook
          This brief uses Census data to examine how Georgia ranks in terms of spending and revenue by functions and objects and examines how Georgia's portfolio has changed over time compared to national peers.

            Georgia's Taxes: A Summary of Major State and Local Government Taxes, 19th Edition

            Tax Handbook 19th Edition, February 11, 2012, Carolyn Bourdeaux, Richard Hawlins
            A handbook on taxation that provides a quick overview of all state and local taxes in Georgia. FRC Publication A (19).

            Analysis of Reducing the Corporate Income Tax Rate, An

            FRC Brief 242, December 04, 2012, David L. Sjoquist, Laura A. Wheeler
            This brief discusses the likely revenue and incentive effects associated with various options for modifying the current corporate income tax structure.

            A Briefing on Georgia’s Budget and TABOR

            Presentation, Nov. 28, 2012, Carolyn Bourdeaux
            A briefing to the Georgia Chapter of the AARP.

            A Briefing on Georgia’s Budget

            Presentation, Nov. 14, 2012, Carolyn Bourdeaux
            A presentation by Carolyn Bourdeaux to the Georgia Partnership for Excellence in Education on November 14, 2012.

            School Facility Funding in Georgia and the Educational Special Purpose Local Option Sales Tax (ESPLOST)

            FRC Report 250, October 13, 2012, Eric J. Brunner, Nicholas Warner
            This report reviews Georgia's system of school facility finance, emphasizing the role of the Educational Special Purpose Local Option Sales Tax (ESPLOST).

            School Facility Funding in Georgia and the Educational Special Purpose Local Option Sales Tax (ESPLOST) - Brief

            FRC Brief 250, October 13, 2012, Eric J. Brunner, Nicholas Warner
            This brief reviews Georgia's system of school facility finance, emphasizing the role of the Educational Special Purpose Local Option Sales Tax (ESPLOST).

            The Changing Shape of State Spending

            Presentation, Sept. 25, 2012, Carolyn Bourdeaux
            A presentation to the Southern Legislative Conference.

            Georgia's Tax Portfolio Present and Future

            FRC Report 247, September 01, 2012, Ray D. Nelson
            This report proposes a tax policy analysis methodology that applies financial market portfolio concepts to simultaneously consider both the growth and volatility of Georgia's historical and future tax revenue receipts.

            Georgia's Revenue and Expenditure Portfolio in Brief, 1989-2009

            FRC Brief 249, August 14, 2012, Carolyn Bourdeaux, Sungman Jun, Nicholas Warner
            This brief uses Census data to examine how Georgia ranks in terms of spending and revenue by functions and objects and examines how Georgia's portfolio has changed over time compared to national peers.

            Estimated Distributional Impact of T-SPLOST in the Atlanta Metropolitan Area

            FRC Brief 248, July 16, 2012, Peter Bluestone
            This brief examiines the distributional impact of the Atlanta area T-SPLOST by income level and age.

            Georgia's Corporate Income Tax: A Description and Reform Options

            FRC Report 241, April 22, 2012, Lorenzo N. Almada, David L. Sjoquist, Laura Wheeler
            This report describes the existing corporate income tax structure and discusses the likely revenue and incentive effects associated with various options for modifying the current corporate income tax structure.

            Inventory of Transportation Funding Options, An

            FRC Report 239, February 27, 2012, David L. Sjoquist
            This report provides a discussion of the advantages and disadvantages of various options for funding transportation.

            Analysis of Options for Reforming Georgia's Income Tax: Simplicity, Equity, and Adequacy, An

            FRC Report 240, February 01, 2012, Robert Buschman, David L. Sjoquist
            This report develops a framework for analysis of individual income tax reform proposals, and analyzes recent reform packages and some simple alternatives.

            Georgia's Taxes: A Summary of Major State and Local Government Taxes, 18th Edition

            Tax Handbook 18th Edition, january 06, 2012, Carolyn Bourdeaux, Richard Hawkins
            A handbook on taxation that provides a quick overview of all state and local taxes in Georgia. FRC Publication A (18).

            Federal Tax Burden and Tax Breaks for Georgia Residents

            FRC Report 238, january 01, 2012, Andrew Hanson, Zackary Hawley
            This report examines the federal taxes paid and the tax breaks received by Georgia residents, it also places these in context of other U.S. states.

            Can Georgia Adopt a General Consumption Tax?

            FRC Report 235, June 01, 2011, Mark Rider
            This report examines the feasibility of replacing Georgia's current tax system with a general consumption tax.

            Georgia Tax Credits: Details of the Business and Personal Credits Allowed Against Georgia's Income Tax

            FRC Report 231A, May 17, 2011, Laura A. Wheeler
            This report presents a complete list, along with detailed characteristics, of the Georgia business and personal tax credits (Appendix A).

            Georgia Tax Credits: Details of the Business and Personal Credits Allowed Against Georgia's Income Tax - Appendix B

            FRC Report 231B, May 17, 2011, Laura A. Wheeler
            This report presents a complete list, along with detailed characteristics, of the Georgia business and personal tax credits. The statutory language presented in this appendix (B) is taken from the Official Code Georgia Annotated (O.C.G.A) and is intended to serve as a convenient reference for the reader.

            How Large is the "Tax Gap" for the Georgia Personal Income Tax?

            FRC Report 232, May 13, 2011, James Alm, Kyle Borders
            This report provides several estimates of "tax gap" for the State of Georgia personal income tax in the year 2001.

            Consumer's Share of Georgia's General Sales Tax

            FRC Brief 234, April 10, 2011, Tamoya A. L. Christie
            This fiscal brief provides an estimate of the proportion of Georgia's general sales tax paid by consumers.

            New Business Survival in Georgia: Exploring the Determinants of Survival Using Regional Level Data

            FRC Report 233, April 10, 2011, Tamoya A. L. Christie
            This report provides estimates of the effect of various factors on the survival of new business in Georgia.

            Applying the Sales Tax to Services: Revenue Estimates

            FRC Brief 227, March 22, 2011, Peter Bluestone
            The state revenue estimates presented in this brief are updates of estimates presented in an earlier Fiscal Research Center report by Matthews, Sjoquist, and Winters ("Revenue Estimates for Eliminating Sales Tax Exemptions and Adding Services to the Sales Tax Base" [FRC Report #170]), which added services to the sales tax base.

            Sales Tax Holidays and Revenue Effects in Georgia

            FRC Report 228, March 22, 2011, Robert Buschman
            This report explores the economic effects of sales tax holidays, including an empirical analysis of the state revenue effects of Georgia's sales tax holidays.

            Sales Tax Holidays and Revenue Effects in Georgia - Brief

            FRC Brief 228, March 22, 2011, Robert Buschman
            This brief explores the economic effects of sales tax holidays, including an empirical analysis of the state revenue effects of Georgia's sales tax holidays.

            Estimated Change in Tax Liability of Tax Reform Council's Proposals

            FRC Brief 229, March 22, 2011, David L. Sjoquist, Sally Wallace, Laura A. Wheeler, et al.
            This brief presents the estimated change in tax liability for the changes proposed by the Tax Reform Council under the assumption that the recommendations are fully implemented as proposed in the Final Report of the Tax Reform Council.