A Gross Receipts Tax: Is It a Possibility in Georgia?

FRC Report, Publication No. 307, Jan. 16, 2020, David L. Sjoquist
In this study, the author discusses the history and the current state-level structure of gross receipts taxes. Although more states, including Georgia, are revisiting this potential revenue source, the paper highlights the pros and cons of adopting gross receipts taxes that policymakers must consider.