Policy Memorandum, June 10, 2014, David L. Sjoquist This policy memorandum considers the issue of replacing Georgia income taxes with increased sales taxes.
Presentation, April 16, 2014, David Sjoquist A presentation to the DeKalb County School District meeting in Georgia.
Inquiry from Chairman Hill, Senate Fair Tax Study Committee, Regarding Taxable Consumption of Households at Different Income Levels and Other Matters
Policy Memorandum, February 10, 2014, Robert BuschmanIn follow-up to the analysis of alternative consumption tax structures for Georgia, presented to the committee on September 20, Sen. Hill asked for additional information to address certain related questions, which are restated/summarized as follows.
Policy Memorandum, February 10, 2014, Robert BuschmanThis analysis has been prepared at the request of the Georgia Senate Research Office, in support of the Senate Fair Tax Study Committee’s consideration of consumption-based taxation as an alternative to current state income taxes.
Policy Memorandum, February 10, 2014, Robert BuschmanThis analysis estimates state sales tax rates necessary to offset varying amounts of personal income tax marginal rate cuts on a static, revenue-neutral basis.
Tax Handbook 20th Edition, January 14, 2014, Carolyn Bourdeaux, Richard Hawkins A handbook on taxation that provides a quick overview of all state and local taxes in Georgia. FRC Publication A (20).