Tax Handbook 21st Edition, Jan. 9, 2015, Robert Buschman, Richard Hawkins A handbook on taxation that provides a quick overview […]
Income Tax
Replacing the Income Tax with Increased Sales Taxes: What Do We Know?
Replacing the Income Tax with Increased Sales Taxes: What Do We Know?
Policy Memorandum, June 10, 2014, David L. SjoquistThis policy memorandum considers the issue of replacing Georgia income taxes with increased […]
Analysis of Partial Income Tax Replacement with Increased State Sales Tax
Analysis of Partial Income Tax Replacement with Increased State Sales Tax
Policy Memorandum, February 10, 2014, Robert BuschmanThis analysis estimates state sales tax rates necessary to offset varying amounts of personal […]
State Individual Income Taxes
State Individual Income Taxes
Presentation, August 09, 2013, Sally WallaceA presentation to the Nebraska Tax Modernization Committee Meeting in Lincoln, Nebraska.
The Structure and History of Georgia’s Job Tax Credit Program
The Structure and History of Georgia’s Job Tax Credit Program
FRC Report 259, March 11, 2013, David L. Sjoquist, Laura WheelerThis report describes the provisions of Georgia’s job tax credit […]
Georgia Taxpayers and Federal “Pease” Limitations on Itemized Deductions
Georgia Taxpayers and Federal “Pease” Limitations on Itemized Deductions
FRC Brief 257, February 28, 2013, Robert Buschman The “fiscal cliff” bill passed by the U.S. Congress January 1, 2013—officially […]
Analysis of Options for Reforming Georgia’s Income Tax: Simplicity, Equity, and Adequacy, An
Analysis of Options for Reforming Georgia’s Income Tax: Simplicity, Equity, and Adequacy, An
FRC Report 240, February 01, 2012, Robert Buschman, David L. SjoquistThis report develops a framework for analysis of individual income […]
How Large is the “Tax Gap” for the Georgia Personal Income Tax?
How Large is the “Tax Gap” for the Georgia Personal Income Tax?
FRC Report 232, May 13, 2011, James Alm, Kyle BordersThis report provides several estimates of “tax gap” for the State […]
Georgia’s Individual Income Tax: Options for Reform
Georgia’s Individual Income Tax: Options for Reform
FRC Report 218, December 01, 2010, Andrew V. Stephenson, Sally WallaceThis report analyzes the current structure of Georgia’s individual income […]
Magnitude and Distribution of Georgia’s Low Income Tax Credit, The
Magnitude and Distribution of Georgia’s Low Income Tax Credit, The
FRC Brief 207, June 25, 2010, Andrew StephensonThis brief shows how the value of Georgia’s low income tax credit is […]