Fiscal Research Center

1998 Reports & Briefs

The Manipulation of State Corporate Income Tax Apportionment Formulas As An Economic Development Tool (Kelly Edmiston).  This paper uses a simulation model to examine the effects of disproportionate sales factor weighting in state corporate income tax apportionment formulas on economic development, tax collections, and regional welfare.  FRP Brief 26 (November 1998)

The Impact of House Bill No. 129 on Funding for Central Administration in the School Districts of Georgia (Dwight R. Doering).  This report presents an analysis of the impact of HB 129 on the funding of the central administration function in Georgia’s school districts.  FRP Brief 25 (November 1998)

Revenue Losses from Exemptions of Goods from the Georgia Sales Tax (Mary Beth Walker).  This report presents estimates of the loss of revenue from exemptions of specific goods or classes of goods from the sales tax base.  FRP Brief 24 (November 1998)

The Equity of Public Education Funding in Georgia, 1988-1996 (Ross H. Rubenstein, Dwight R. Doering and Larry R. Gess).  A study of the effect of Quality Basic Education on the level of equity of public education funding in Georgia.  FRP Report / Brief 23 (October 1998)

An Analysis of the Barnes and Millner Property Tax Relief Proposals (David L. Sjoquist).  An analysis prepared for the Georgia Public Policy Foundation, FRP Report 22 (October 1998), also available from the Georgia Public Policy Foundation, Kelly McCutchen, 770/455-7600.

A Review of Georgia’s Quality Basic Education Formula Fiscal Year 1987 Through 1998 (Dwight R. Doering and Larry R. Gess).  A review of how funding per student for each formula component of Quality Basic Education (QBE) changed between 1987 and 1998.  FRP Brief 21 (September 1998)

Net Fiscal Incidence at the Regional Level: A Computable General Equilibrium Model with Voting (Saloua Sehili).  An analysis of the net incidence of expenditures and taxes in Georgia using a computable general equilibrium model.  FRP Report 20 (September 1998)
 
An Analysis of the Economic Consequences of Modifying the Property Tax on Motor Vehicles in Georgia: Alternative Proposals and Revenue Effects (Laura A. Wheeler).  An analysis of revenue effects and distribution consequences on eliminating tax on motor vehicles.  FRP Report / Brief 19 (September 1998)

The Taxation of Personal Property in Georgia (Dagney Faulk).  A policy option for changing how Georgia taxes personal property.  FRP Report / Brief 18 (August 1998)

Insurance Taxation in Georgia: Analysis and Options (Martin F. Grace).  An overview of issues associated with the taxation of the insurance industry in Georgia.  FRP Report / Brief 17 (August 1998).

The Structure of School Districts in Georgia: Economies of Scale and Determinants of Consolidation (L.F. Jameson Boex and Jorge Martinez-Vasquez).  An analysis of economies of scale in primary and secondary education in Georgia and its relation to school district consolidation.  FRP Report / Brief 16 (July 1998)

A Comparative Analysis of Southeastern States Income Tax Treatment of Exporters (Ernest R. Larkins, Jorge Martinez-Vasquez, and John J. Masselli).  This study analyzes the export-related provisions of tax laws and proposes policy changes.  FRP Report 15 (May 1998).

Reducing the Property Tax on Motor Vehicles in Georgia (Laura Wheeler).  An analysis prepared for the Georgia Public Policy Foundation, FRP Report 14 (June 1998), also available from the Georgia Public Policy Foundation, Kelly McCutchen, 770/455-7600.

Georgia’s Corporate Taxes: Should the Corporate Income Tax be Repealed? (Martin F. Grace).  An analysis prepared for the Georgia Public Policy Foundation, FRP Report 13 (April 1998), also available from the Georgia Public Policy Foundation, Kelly McCutchen, 770/455-7600.

The Georgia Individual Tax: Current Structure and Impact of Proposed Changes (Barbara M. Edwards).  An analysis prepared for the Georgia Public Policy Foundation, FRP Report 12 (April 1998), also available from the Georgia Public Policy Foundation, Kelly McCutchen, 770/455-7600.

A Georgia Sales Tax for the 21st Century (Roy Bahl and Richard Hawkins).  An analysis prepared for the Georgia Public Policy Foundation, FRP Report 11 (April 1998), also available from the Georgia Public Policy Foundation, Kelly McCutchen, 770/455-7600.

Results of Georgia Statewide Poll -- Economic Development (Applied Research Center/ Fiscal Research Program).  This report prepared for the Georgia Economic Developers Association presents results of a survey on economic development activities in the state.  FRP Report 10 (April 1998)

Economic and Community Development Research in Georgia Colleges and Universities, An Annotated Bibliography (Fiscal Research Program).  An annotation of work authored within the last ten years.  FRP Report 9 (January 1998)

Georgia’s Job Tax Credit: An Analysis of the Characteristics of Eligible Firms (Dagney Faulk).  This report provides a review of Georgia’s Job Tax Credit and makes recommendations for improving the JTC program.  FRP Report / Brief 8 (June 1998)

Performance Based Budgeting Requirements in State Governments (Julia Melkers and Katherine G. Willoughby).  This policy brief addresses the trend toward improving performance in state government through the use of performance-based budgeting.  FRP Brief 7 (June 1998)

Interdistrict School Choice in Georgia: Issues of Equity (Dwight Doering).  A description of the interdistrict school choice programs in Georgia with a focus on equity issues.  FRP Report / Brief 6 (May 1998)

Georgia’s Revenue Shortfall Reserve: An Analysis of its Role, Size and Structure (David L. Sjoquist).  This report explores Georgia’s “rainy day” funds.  FRP Report / Brief 5 (March 1998)

Natural Gas Deregulation and State Sales Tax Collections in Georgia (Richard R. Hawkins).  This policy brief discusses the issues that will ultimately determine the impact on sales tax revenue in Georgia resulting from deregulation of the natural gas industry.  FRP Brief 4 (February 1998)

Creating the Workforce of the Future: A Requirements Analysis (Francis W. Rushing and Stanley J. Smits).  This paper focuses on the theme of workforce preparation.  FRP Report / Brief 3 (February 1998)