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2009 Reports & Briefs

 

Effect of Change in Apportionment Formula on Georgia Corporate Tax Liability (Laura Wheeler). The purpose of this brief is to identify the number and characteristics of corporations that are expected to benefit from the switch to a single-factor apportionment formula and the number and characteristics of those that are not. FRC Brief 206 (December 2009)

 

An Analysis of the Relative Decline in the Employment Income in Georgia (John Matthews). This report examines the change in employment income per job to better understand why income in Georgia has increased so much slower than in the rest of the U.S. FRC Brief 205/FRC Report 205 (December 2009)

Georgia Per Capita Income: Indentifying the Factors Contributing to the Growing Income Gap with Other States (Sean Turner). This report explores why Georgia’s per capita personal income growth over the past decade has been slow, resulting in Georgia being ranked 50th in the nation in per capita income growth. FRC Brief 204/FRC Report 204 (December 2009)

Historic Trends in the Levels of Georgia's State and Local Taxes (John Matthews). This is a report on general trends in Georgia’s state and local taxation over the period 1985 to 2007. FRC Report 203 (December 2009)

Current Charges and Miscellaneous Revenues: A Comparative Analysis of Georgia and Selective States (Peter Bluestone).  In this report Georgia's current charges and miscellaneous general revenue are examined and compared to the AAA bond rated states, the Southeastern neighbor states, and the U.S. average for fiscal years 2007 and 1992. FRC Brief 202/FRC Report 202 (December 2009)

Comparing Georgia's Fiscal Policies to Regional and National Peers (Robert Buschman). The purpose of this report is to analyze the major components of Georgia’s state and local revenue and expenditure mixes relative to its peer states. FRC Report 201 (December 2009)

Recent Changes in State and Local Funding for Education in Georgia (James Alm and David L. Sjoquist). This report examines how the 2001 recession affected K-12 education spending in Georgia school systems. FRC Report 200/FRC Brief 200(September 2009).

Household Inequality in Georgia, 1980-2007 (Rayna Stoycheva and David L. Sjoquist).  This brief explores the change in the distribution of income. FRC Brief 199 (September 2009)

Household Tax Burden Effects from Replacing Ad Valorem Taxes with Additional Sales Tax Levies (Richard Hawkins). This brief estimates net tax effects across income classes from a sales tax for property tax swap; where Georgia property taxes are reduced and state sales taxes increased. FRC Brief 198 (August 2009)

An Examination of the Financial Health of Georgia’s Start-Up Charter Schools (Cynthia S. Searcy and William D. Duncombe). This report examines the financial health of start-up charter schools in Georgia during the 2006-07 school year. FRC Report197/FRC Brief 197 (July 2009)

Corporate Tax Revenue Buoyancy (Laura Wheeler). This brief explores the growth in corporate income tax revenue relative to the growth of the state's economy. FRC Brief 196 (March 2009)

Georgia's Brain Gain (Chandler B. McClellan and Jonathan C. Rork). This brief investigates trends in the interstate migration of young college graduates. FRC Brief 194 (March 2009)

The Value of Homestead Exemptions in Georgia (John Matthews). This brief estimates the total property tax savings, state-wide, to homeowners arising from homestead exemptions: examples and descriptions are provided. FRC Brief 193 (March 2009)

Comparison of Georgia's Tobacco and Alcoholic Beverage Excise Tax Rates (Sean Turner and Sally Wallace). This brief provides a detailed comparison of excise tax rates across the United States. FRC Brief 192 (March 2009)

Buoyancy of Georgia's Sales and Use Tax (David L. Sjoquist). This brief explores the growth in sales tax revenue relative to the growth of the state's economy. FRC Brief 191 (March 2009)

Buoyancy of Georgia's Personal Income Tax (Sally Wallace). This brief analyzes the growth in Georgia's income tax and explores reasons for trends over time. FRC Brief 190 (March 2009)

Growth and Local Government Spending in Georgia (Nara Monkam). This report is a technical analysis that estimates the effect of local government spending on economic growth at the county level in Georgia. FRC Report 189/FRC Brief 189 (February 2009)

Georgia Revenues and Expenditures (Peter Bluestone). This report presents a geographic analysis of "who bears the burden" of state taxes and who benefits from state public expenditures. FRC Report 188/FRC Brief 188 (February 2009)

Georgia's Taxes: A Summary of Major State and Local Government Taxes, 15th Edition (Jack Morton, Richard Hawkins, and David L. Sjoquist). A handbook on taxation that provides a quick overview of all state and local taxes in Georgia.  FRC Annual Publication A(15) (January 2009)