Evaluating State Tax Incentives in Georgia

FRC Report, Publication No. 299, Jan. 10, 2018, Laura Wheeler, Thomas Kavoori, Emily Franklin
This report includes a discussion of the purpose of an incentive evaluation, the types of incentives that should be included in an evaluation strategy, the types of evaluations that are commonly performed, as well as criteria for tax incentives. Researchers also present five reviews conducted by the Fiscal Research Center for the 2017 Senate study committee.