Financing Georgia’s Future II (Sally Wallace, David L. Sjoquist, Laura Wheeler, Peter Bluestone, William J. Smith). This section compares Georgia with other states in terms of tax levels and how tax burdens in Georgia have changed over time. Two measures are used: taxes per capita and taxes per $1000 of personal income. Each measure is calculated for state and local taxes, state taxes, and local taxes, where local includes counties, municipalities, school boards, and special districts. FRC Report 144 (March 2007)