FRC Report 228, March 22, 2011, Robert BuschmanThis report explores the economic effects of sales tax holidays, including an empirical […]
Sales Tax
Applying the Sales Tax to Services: Revenue Estimates
Applying the Sales Tax to Services: Revenue Estimates
FRC Brief 227, March 22, 2011, Peter BluestoneThe state revenue estimates presented in this brief are updates of estimates presented […]
Criteria For Expanding The Sales Tax Base: Services and Exemptions
Criteria For Expanding The Sales Tax Base: Services and Exemptions
FRC Brief 224, January 01, 2011, David L. Sjoquist, Peter Bluestone, Carolyn Bourdeaux This brief discusses the criteria and factors […]
Revenue from a Regional Transportation Sales Tax
Revenue from a Regional Transportation Sales Tax
FRC Brief 208, June 25, 2010, David L. Sjoquist This brief provides regional revenue estimates of the 1% sales tax […]
Household Tax Burden Effects from Replacing Ad Valorem Taxes with Additional Sales Tax Levies
Household Tax Burden Effects from Replacing Ad Valorem Taxes with Additional Sales Tax Levies
FRC Brief 198, August 01, 2009, Richard R. HawkinsThis brief estimates net tax effects across income classes from a sales […]
Buoyancy of Georgia’s Sales and Use Tax
Buoyancy of Georgia’s Sales and Use Tax
FRC Brief 191, March 01, 2009, David L. SjoquistThis brief explores the growth in sales tax revenue relative to the […]
Revenue Estimates for Eliminating Sales Tax Exemptions and Adding Services to the Sales Tax Base
Revenue Estimates for Eliminating Sales Tax Exemptions and Adding Services to the Sales Tax Base
FRC Report 170, October 01, 2007, John Matthews, David L. Sjoquist, John V. WintersThis report provides revenue estimates for alternative […]
Is a State VAT the Answer? What’s the Question?
Is a State VAT the Answer? What’s the Question?
FRC Report 162, August 01, 2007, Richard M. BirdThis report provides an overview of the differences between the retail sales […]
Overview and Comparison of the Value Added Tax and the Retail Sales Tax – Brief
Overview and Comparison of the Value Added Tax and the Retail Sales Tax – Brief
FRC Brief 156, June 01, 2007, Jorge Martinez-Vazquez, Sally Wallace, Laura A. WheelerThis brief summarizes the similarities and differences between […]
Revenue Losses from Exemptions of Goods from the Georgia Sales and Use Tax
Revenue Losses from Exemptions of Goods from the Georgia Sales and Use Tax
FRC Report 134, September 01, 2006, William J. Smith, Mary Beth Walker The general sales tax is an important revenue […]