2012 Reports & Policy Briefs

The Changes in Jobs Across Georgia's Counties:  Changes in Distribution, Type, and Quality of Jobs in Georgia Counties from 2000-2009 (Zackary Hawley).  This brief discusses the changes in the distribution, type, and quality of jobs and examines the changes in percentage by county of total state employment.  FRC Brief 253 (December 2012).

A Snapshot of Georgia School District Expenditures and the Response to the 2008 Recession (Nicholas Warner and Carolyn Bourdeaux).  This brief provides a short review of expenditures in Georgia's school districts over the past decade (2001-2011) with a particular focus on school district cutback responses to the 2008 recession in overall expenditures as well as within various expenditure categories. FRC Brief 252 (November 2012)

Impact of the Recession on School Revenues Across the State (Cynthia S. Searcy).  This report examines the impact of the 2008 recession on inflation-adjusted, per pupil revenues in Georgia and explores the characteristics of districts most adversely affected by revenue shortfalls.  FRC Report 251 (November 2012)

School Facility Funding in Georgia and the Educational Special Purpose Local Option Sales Tax (ESPLOST) (Eric J. Brunner and Nicholas Warner).  This report reviews Georgia's system of school facility finance, emphasizing the role of the Educational Special Purpose Local Option Sales Tax (ESPLOST)  FRC Report 250 / FRC Brief 250 (October 2012)

Georgia's Revenue and Expenditure Portfolio in Brief, 1989-2009 (Carolyn Bourdeaux, Sungman Jun, and Nicholas Warner).  This brief uses Census data to examine how Georgia ranks in terms of spending and revenue by functions and objects and examines how Georgia's portfolio has changed over time compared to national peers.  FRC Brief 249 (August 2012)

Estimated Distributional Impact of T-SPLOST in the Atlanta Metropolitan Area (Peter Bluestone).  This brief examines the distributional impact of the Atlanta area T-SPLOST by income level and age. FRC Brief 248 (July 2012) 

Georgia's Tax Portfolio:  Present and Future (Ray D. Nelson).  This paper proposes a tax policy analysis methodology that applies financial market portfolio concepts to simultaneously consider both the growth and volatility of Georgia's historical and future tax revenue receipts. FRC Report 247 (September 2012)

Jobs in Georgia's Municipalities:  Distribution, Type, and Quality of Jobs (Zackary Hawley).  This brief discusses the distribution, type, and quality of jobs and examines the percentage by municipality of total state employment. FRC Brief 246 (June 2012)

Jobs in Georgia's Counties:  Distribution, Type, and Quality of Jobs (Zackary Hawley).  This brief discusses the distribution, type, and quality of jobs and examines the percentage by county of total state employment.  FRC Brief 245 (June 2012)

Measuring Preferences for and Responses to Alternative Revenue Sources for Transportation (Pam Scholder Ellen, David L. Sjoquist, and Rayna Stoycheva).  This report contains a survey of published public option polls and the results of a new Georgia poll regarding citizens' attitude towards alternative transportation revenue sources.  FRC Report 244 (June 2012)

An Analysis of Reducing the Corporate Income Tax Rate (David L. Sjoquist and Laura Wheeler).  This brief discusses the likely revenue and incentive effects associated with various options for modifying the current corporate tax structure.  FRC Brief 242 (April 2012)

Georgia's Corporate Income Tax:  A Description and Reform Options (David L. Sjoquist, Laura Wheeler, and Lorenzo N. Almada).  This report describes the existing corporate income tax structure and discusses the likely revenue and incentive effects associated with various options for modifying the current corporate income tax structure.  FRC Report 241 (April 2012)

An Analysis of Options for Reforming Georgia's Income Tax:  Simplicity, Equity, and Adequacy (Robert Bushman and David L. Sjoquist).  This report develops a framework for analysis of individual income tax reform proposals, and analyzes recent reform packages and some simple alternatives.  FRC Report 240 (February 2012)

An Inventory of Transportation Funding Options (David L. Sjoquist).  This report provides a discussion of the advantages and disadvantages of various options for funding transportation.  FRC Report 239 (February 2012)

Federal Tax Burden and Tax Breaks for Georgia Residents (Andrew Hanson and Zackary Hawley).  This report examines the federal taxes paid and the tax breaks received by Georgia residents, it also places these in context of other U.S. states. FRC Report 238 (January 2012)

Georgia's Taxes:  A Summary of Major State and Local Government Taxes, 18th Edition (Carolyn Bourdeaux and Richard Hawkins).  A handbook on taxation that provides a quick overview of all state and local taxes in Georgia.  FRC Annual Publication A(18). (January 2012)