Policy Memorandum, November 01, 2004, Lakshmi Pandey, David L. Sjoquist This memorandum provides an estimate of the revenue implications for […]
Corporate Income Tax
Georgia’s Corporate Income and Net Worth Taxes
Georgia’s Corporate Income and Net Worth Taxes
FRC Report 78, December 01, 2002, Martin F. GraceThis report examines the Georgia Corporate Income Tax and Net Worth Tax […]
Firm-Level Effects of Apportionment Formula Changes
Firm-Level Effects of Apportionment Formula Changes
FRC Report 74, October 01, 2002, Kelly D. Edmiston, F. Javier Arze The corporate income tax has made a remarkable […]
State Corporate Income Tax Credit for Federal Qualified Transportation Fringe Benefits
State Corporate Income Tax Credit for Federal Qualified Transportation Fringe Benefits
Policy Memorandum, January 17, 2001, William J. Smith This memorandum reviews how both federal and state agencies have initiated tax […]
Trends in Corporate Income Tax Receipts – Brief
Trends in Corporate Income Tax Receipts – Brief
FRC Brief 52, December 01, 2000, Sally WallaceThis brief analyzes trends in state corporate tax receipts and explanations for the […]
Trends in Corporate Income Tax Receipts
Trends in Corporate Income Tax Receipts
FRC Report 52, December 01, 2000, Sally WallaceThis report analyzes trends in state corporate tax receipts and explanations for the […]
Corporate Tax Credits Considered for Social Policy
Corporate Tax Credits Considered for Social Policy
FRC Report 36, November 01, 1999, Dagney FaulkThis report provides an update on budget and policy issues affecting Georgia’s children […]
The Manipulation of State Corporate Income Tax Apportionment Formulas As An Economic Development Tool
The Manipulation of State Corporate Income Tax Apportionment Formulas As An Economic Development Tool
FRC Report 26, November 26, 1998, Kelly D. EdmistonThis report uses a simulation model to examine the effects of disproportionate […]
Georgia’s Corporate Taxes: Should the Corporate Income Tax be Repealed?
Georgia’s Corporate Taxes: Should the Corporate Income Tax be Repealed?
FRC Report 13, April 01, 1998, Martin F. GraceAn analysis prepared for the Georgia Public Policy Foundation.
Double Taxation of Corporate Net Income
Double Taxation of Corporate Net Income
Policy Memorandum, January 01, 1997, Kelly D. Edmiston This memorandum discusses the double-taxation of corporate net income and three primary […]