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1997 Reports & Briefs

The Georgia Income Tax: Suggestions and Analysis for Reform (Sally Wallace and Barbara M. Edwards).  An examination of the state income tax and suggestions for reform.  FRP Report / Brief 2 (November 1997)

The Sales Tax in Georgia: Issues and Options (Roy Bahl and Richard Hawkins).  An overview of the sales tax and policy options.  FRP Report / Brief 1 (October 1997)

Economies of Scale in Property Tax Assessment (David L. Sjoquist and Mary Beth Walker).  An analysis of the relationship in Georgia between the cost of property tax assessment and county size.  FRP Report 97.2 (September 1997)

Sales Taxation of Telecommunications Services in the State of Utah (Richard McHugh).  An analysis of the sales and use taxation of telecommunications services with specific reference to Utah.  FRP Report 97.1 (February 1997)