Fiscal Research Center
2009 Reports & Briefs
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)