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2002 Reports & Briefs

The Effect of State Income Tax Structure on Interstate Migration (Sally Wallace).  This report analyzes the effect of state income taxes on individual migration among states.  FRP Report / Brief 79 (December 2002)

Georgia’s Corporate Income and Net Worth Taxes (Martin F. Grace).  This report examines the Georgia Corporate Income Tax and Net Worth Tax and examines some possible reforms.  FRP Report / Brief 78 (December 2002)

Racial Segregation in Georgia Public Schools, 1994-2001: Trends, Causes and Impact on Teacher Quality (Catherine Freeman, Benjamin Scafidi and David L. Sjoquist).  This report looks at recent trends in segregation and its impact on teacher quality in the state of Georgia.  FRP Report / Brief 77 (November 2002)

Job Creation by Georgia Start-Up Businesses (Lakshmi Pandey and Jeanie Thomas).  This report examines the success rate of start-up companies in Georgia by industry and by region between 1986 and 2000.  FRP Report 76 (November 2002)

Local Tax Base Sharing: An Incentive for Intergovernmental Cooperation (Geoffrey Turnbull).  This report develops and explains the principles for designing effective tax base sharing among local governments as a means of coordinating development incentives.  FRP Report / Brief 75 (October 2002)

Firm-Level Effects of Apportionment  Formula  Changes (Kelly  D.  Edmiston  and F. Javier Arze).  This report utilizes Georgia corporate income tax returns from 1992 - 1998 to examine the effects of its 1995 change in apportionment formula on the levels of sales, payroll, and property in the state.  FRP Report / Brief 74 (October 2002)

Local Land Use Policy and Investment Incentives (Geoffrey Turnbull). This report discusses how the threat of land use regulation affects the pace and pattern of urban development and how legal constraints on policymakers can alter the intended effects of land use controls.  FRP Report 73 (June 2002)
 
Do Local Sales Taxes for Education Increase Inequities? The Case of Georgia’s ESPLOST (Ross Rubenstein and Catherine Freeman).  This report examines the equity effects of Georgia’s use of the Special Purpose Local Option Sales Tax for Education (ESPLOST).  FRP Report / Brief 72 (June 2002)

The Net Economic Impact of Large Firm Openings and Closures in the State of Georgia (Kelly Edmiston).  This report estimates the net employment impact of large firm openings and closures in the State of Georgia.  New high technology firms are found to generate considerably more spillover employment than non-high-tech firm openings, and the spillovers are greater the more narrowly high technology is defined  FRP Report / Brief 71 (May 2002)

How Much Preference: Effective Personal Income Tax Rates for the Elderly (Barbara Edwards and Sally Wallace). This report analyzes the effect of differential income tax treatment of the elderly in Georgia and in the U.S. FRP Report / Brief 70 (April 2002)

Residential Mobility, Migration and Georgia’s Labor Force (Amy Helling and Nevbahar Ertas). This report examines the characteristics of workers who recently moved into and within Georgia and focuses particularly on who is employed in newly created jobs.  FRP Report / Brief 69 (February 2002)

Revenue Implications for Georgia of Tax Changes Since 1987 (Kelly Edmiston, Alan Essig, Catherine Freeman, et al.).  This report provided estimates of the state revenue impacts of all tax changes since 1987.  FRP Report 68 (February 2002)

Does Growth Pay For Itself?  Property Tax Trends for School Systems in Georgia (Richard Hawkins).  This report examines the relationship between economic growth and Georgia school property tax bases.  FRP Report / Brief 67 (January 2002)