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Tax Revenue Stability of Replacing the Property Tax with a Sales Tax

 

Full Brief(PDF)

Tax Revenue Stability of Replacing the Property Tax with a Sales Tax (John Winters). Recent proposals have been advanced to eliminate the property tax in Georgia. HR 900 would eliminate property taxes as well as nearly all other local taxes and replace the lost revenues of local governments with a state grant program funded by an increase in the sales tax rate and a broadening of the sales tax base.  FRC Brief 164 (September 2007)