Fiscal Research Center
2006 Reports & Briefs
Geographic Breakdown of Georgia’s Interstate Migration Patterns (Jon Rork). This brief looks at the geographic breakdown of Georgia's interstate migration patterns for both the elderly and non-elderly. FRC Brief 137 (December 2006)
Inventory Taxes (John Matthews). Policymakers are considering 100 percent inventory tax exemptions as an economic development incentive. This report reviews the potential effectiveness of such exemptions and presents alternative approaches to inventory tax exemptions. FRC Report 136 (December 2006)
An Assessment of the State of Georgia’s Budget Reserves (Carolyn Bourdeaux). This report assesses the adequacy of Georgia’s revenue shortfall reserve. FRC Report 135 (October 2006)
Revenue Losses from Exemptions of Goods from the Georgia Sales and Use Tax (William J. Smith and Mary Beth Walker). This report provides estimates of the revenue loss from sales tax exemptions. FRC Report 134 (September 2006)
Tax Collectibility and Tax Compliance in Georgia (James Alm, David L. Sjoquist, and Sally Wallace). This report discusses the tax gap in Georgia and options for increasing tax compliance. FRC Report 133 (September 2006)
Four Easy Steps to a Fiscal Train Wreck: The Florida How-To Guide (Richard Hawkins). This report is the second of three reports that address the fiscal conditions of other states, explores the factors that explain the conditions, and the likely future trends. FRC Report 132 (August 2006)
The “Roller Coaster” of California State Budgeting After Proposition 13 (Robert Wassmer). This report is the first of three reports that address the fiscal conditions of other states, explores the factors that explain the conditions, and the likely future trends. FRC Report 131 (July 2006)
Personal Property Tax on Motor Vehicles (Laura Wheeler, John Matthews and David L. Sjoquist). This brief shows the expected reduction in the property tax base in each county if motor vehicles were tax exempt. FRC Brief 130 (July 2006)
Adequate Funding of Education in Georgia: What Does It Mean, What Might It Cost, How Could It Be Implemented?(David L. Sjoquist and Abdullah Khan). This report contains a discussion of what adequate funding for education means and how it has been estimated for other states. The report then explores the financial implications for Georgia of funding adequacy. FRC Report / Brief 129 (May 2006)
Legislative Influences on Performance-Based Budgeting Reform (Carolyn Bourdeaux). Using data from several surveys of the states as well as a survey of Georgia state legislators, this report examines the role of legislators in the implementation of performance-based management and budgeting reforms. FRC Report / Brief 128 (May 2006)
A Georgia Fiscal History of the Past Forty Years (Richard Hawkins). This report describes spending and revenue trends through four decades and relates the trends to the agendas of the state's governors. It concludes with a list of challenges for this decade and beyond. FRC Report / Brief 127 (April 2006)
Gasoline Taxes in Georgia (Robert J. Eger III and William J. Smith) This report describes and compares Georgia’s fuel tax with other states and evaluates it as a long-term dedicated revenue source for highway funding in the state. FRC Report / Brief 126 (April 2006)
A Historical Shift Share Analysis for Georgia (Peter Bluestone). This report analyzes the trends in Georgia’s industrial composition and employment over the period 1970-2000 using shift share analysis. FRC Report / Brief 125 (March 2006)
The Demographics of Georgia III: Lesbian and Gay Couples (Gregory B. Lewis). Using 2000 Census data, this report compares the residential patterns, household incomes, house values, property taxes, and parenting patterns of Georgia’s same-sex and different-sex couples. FRC Report / Brief 124 (March 2006)
Analysis of Georgia’s Unemployment Insurance Trust Fund Reserves (Edward Sennoga). This report analyses several aspects of Georgia’s Unemployment Insurance Trust Fund, including the structure and the appropriate target level for the Trust Fund balance for the state of Georgia. FRC Report / Brief 123 (March 2006)
The Demographics of Georgia IV: Hispanic Immigration Economic Policy Issues (Felix Rioja, Neven Valev, and Amanda Wilsker). This report analyzes the economic policy issues in education, health care, the labor market, financial services and the fiscal impact arising from the large increase in Hispanic immigration in Georgia. FRC Report / Brief 122 (March 2006)
Georgia’s Taxes Per Capita and Per $1,000 of Income: Comparisons and Trends (Peter Bluestone). This report analyzes the trends in Georgia’s taxes per capita and taxes per $1,000 of personal income for the period 1981 – 2002. FRC Report / Brief 121 (February 2006)
The Demographics of Georgia I: Population in the State of Georgia: Trends and Projections to 2030 (Glenwood Ross). This report explores trends in Georgia population dynamics and projects population growth to the year 2030. FRC Report / Brief 120 (February 2006)
An Examination of Georgia’s Premium Tax (Martin F. Grace). This brief analyzes the effects of changing the structure the insurance premium tax on tax revenues in Georgia. FRC Brief 119 (February 2006)
Georgia’s Taxes: A Summary of Major State and Local Government Taxes, 12th Edition (Jack Morton and Richard Hawkins). A handbook on taxation that provides a quick overview of all state and local taxes in Georgia. FRC Annual Publication A (12) (January 2006)
- Geographic Breakdown of Georgia’s Interstate Migration Patterns
- Inventory Taxes
- An Assessment of the State of Georgia’s Budget Reserves
- Revenue Losses from Exemptions of Goods from the Georgia Sales and Use Tax
- Tax Collectibility and Tax Compliance in Georgia
- Four Easy Steps to a Fiscal Train Wreck: The Florida How-To Guide
- The “Roller Coaster” of California State Budgeting After Proposition 13
- Personal Property Tax on Motor Vehicles
- Adequate Funding of Education in Georgia: What Does It Mean, What Might It Cost, How Could It Be Implemented?
- Legislative Influences on Performance-Based Budgeting Reform
- A Georgia Fiscal History of the Past Forty Years
- Gasoline Taxes in Georgia
- A Historical Shift Share Analysis for Georgia