The Fair Tax and Its Effect on Georgia (Laura Wheeler, Sally Wallace and Lakshmi Pandey). This brief analyzes the impacts of a national retail sales tax on Georgians. FRC Brief 118 (December 2005)
A Tax Limitation for Georgia? (David Sjoquist). This brief examines the need for a tax limitation in Georgia and the issues of design of tax or expenditure limitations. FRC Brief 117 (December 2005)
Georgia’s Aging Population: What to Expect and How to Cope (Glenn Landers, Clare S. Richie, David Sjoquist, Sally Wallace, and Angelino Viceisza). This report analyzes the impacts of Georgia’s aging population on state finances. FRC Report / Brief 116 (December 2005)
Potential Effect of Eliminating the State Corporate Income Tax on State Economic Activity (Laura Wheeler). This report analyzes the effects to state employment and investment of eliminating the state corporate income tax. FRC Report / Brief 115 (October 2005)
Financing an Increased State Role in Funding K-12 Education: An Analysis of Issues and Options (Peter Bluestone, John Matthews, David L. Sjoquist, William J. Smith, Sally Wallace, and Laura Wheeler). This report presents an analysis of replacing school property tax with alternative state revenue sources. FRC Report 114 (October 2005)
Neighborhood Dynamics and Price Effects of Superfund Site Clean-Up (Douglas Noonan, Douglas Krupka and Brett Baden). This report uses census data to analyze the price effects of superfund site clean-up, inclusive of both direct price effects and indirect effects through clean-up's effect on neighborhood demographic transitions and reinvestment in the housing stock. FRC Report / Brief 113 (October 2005)
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market (James Alm, Edward Sennoga and Mark Skidmore). This report uses monthly gas price data for all 50 U.S. states over the period 1984-1999 to examine the incidence of state gasoline excise taxes. FRC Report / Brief 112 (September 2005)
The Research and Development Tax Credit for Georgia (Laura Wheeler). This report describes the existing Georgia State R&D tax credit and explores the implications of modifying its current design. FRC Report / Brief 111 (September 2005)
Cooperation on Competition: The Multistate Tax Commission and State Corporate Tax Uniformity (W. Bartley Hildreth, Matthew N. Murray and David L. Sjoquist). This report explores how interstate uniformity of state corporate income taxes has varied over time, the role played by the MTC, and how likely it is that uniformity will be achieved. FRC Report 110 (August 2005)
Tax Revenue Volatility and a State-Wide Education Sales Tax (John Matthews). This brief examines issues of revenue source stability raised by proposals to shift K-12 education costs from local property taxes to a state-wide sales tax. FRC Brief 109 (June 2005)
Accountability for Economic Development Incentives in Georgia (Jeanie Thomas). This report identifies Georgia's major economic development incentives and other forms of public finance support and calls for a comprehensive evaluation of public expenditures in this area. FRC Report / Brief 108 (July 2005)
Teen Childbearing and Public Assistance in Georgia (Lakshmi Pandey, Erdal Tekin and Sally Wallace ). This brief examines the link between teen births and welfare. FRC Brief 107 (May 2005)
The Link Between Teen Childbearing and Employment in Georgia (Lakshmi Pandy, Erdal Tekin and Sally Wallace). This brief analyzes teen births and employment of teen mothers. FRC Brief 106 (May 2005)
What Georgians Are Thinking About Taxes III (Peter Bluestone). This brief is the third of three briefs reporting on telephone surveys of Georgians. FRC Brief 105 (April 2005)
What Georgians Are Thinking About Taxes II (Peter Bluestone). This brief is the second of three briefs reporting on telephone surveys of Georgians. FRC Brief 104 (April 2005)
Fiscal Capacity of Counties in Georgia (John Matthews). This brief examines the fiscal strength of Georgia’s counties. FRC Brief 103 (April 2005)
Status of Health and Pension Benefits for Employees of the State of Georgia in 2004 (David P. Richardson). This report analyzes the Health and Retirement Package offer to employees of the State of Georgia. FRC Report / Brief 102 (April 2005)
What Georgian’s are Thinking About Taxes I (Peter Bluestone and Sally Wallace). This brief is the first of three briefs reporting on telephone surveys of Georgians. FRC Brief 101 (March 2005)
A Historical Perspective of Georgia’s Economy (Mary Mathewes Kassis and David Boldt). This report chronicles the history of Georgia’s economy from the 1950s to the present and provides an outlook for the future growth areas in Georgia. FRC Report / Brief 100 (February 2005)
How Different are Sales Tax Rates Along Georgia’s Border? (Lakshmi Pandey and David Sjoquist). This brief provides a comparison of sales tax rates in counties on Georgia’s borders. FRC Brief 99 (February 2005)
Georgia’s Taxes: A Summary of Major State and Local Government Taxes, 11th 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 (11) (January 2005)