The Homestead Option Sales Tax: Lessons Learned from DeKalb and Rockdale Counties

Posted On November 17, 2015

CSLF Report, Publication No. 20, Nov. 17, 2015, Mels de Zeeuw and Laura Wheeler This brief examines the Homestead Option Sales Tax (HOST), as implemented in DeKalb and Rockdale counties. It describes the effects of municipal incorporation on HOST revenues and capital outlays; the interactions with state and local taxes; the effect of HOST on lower-income vs. higher-income residents, as well… more »

Georgia’s Incredible Shrinking Sales Tax Base

Posted On October 6, 2015

FRC Report, Publication No. 273, Oct. 6, 2015, Robert Buschman This report explores what might explain the dramatic shortfall in Georgia’s sales tax revenues in recent years, and their failure to recover from the 2001 and 2007-09 recessions, along with personal income and the overall economy.

Georgia Tax Credits (2015)

Posted On September 22, 2015

FRC Report, Publication No. 272, Sept. 22, 2015, Sherman A. Cooper and Laura Wheeler This 2015 compendium details Georgia business and personal credits allowed against the state’s corporate and individual income tax. Economic development, housing and environmental tax credits are among those included.

Georgia’s Ranking Among the States: Budget, Taxes and Other Indicators

Posted On June 16, 2015

CSLF Report, Publication No. 15, June 16, 2015, Elton Davis This 2015 guide includes a collection of metrics and state rankings that compare Georgia to other states across the nation. Several of the comparisons focus on total state or local government revenue and expenditures, but the report also includes measures that compare either expenditures or state characteristics within specific functional… more »

Financing Georgia’s Future III

Posted On June 3, 2015

FRC Report, Publication No. 270, June 2015, Jeremy Alexander and Sally Wallace This analysis highlights the major state and local revenue sources from 1998-2012, including specific data surrounding recent recessions. The report’s thorough look at trends in Georgia’s state and local finances also serves as a foundation for discussion on government finance in the state.

Georgia’s Revenue and Expenditure Portfolio in Brief, FY 1995 – FY 2012

Posted On May 5, 2015

CSLF/FRC Report, CSLF Publication No. 13, May 5, 2015, Elton Davis, XiXi Lin and Carolyn Bourdeaux This joint brief provides an update to the Fiscal Research Center’s report “Georgia’s Revenue and Expenditure Portfolio in Brief, 1989 – 2010,” with an overview and analysis of changes in Georgia’s state and local expenditure and revenue portfolios and rankings… more »

Georgia’s Tax Credit for Zero- and Low-Emission Vehicles

Posted On May 5, 2015

FRC Policy Brief, Publication No. 276, April 28, 2015, Mels de Zeeuw and Laura Wheeler This joint brief provides a retrospective look at Georgia’s experience with tax credits for zero- and low-emission vehicles and the overall affect these credits have had on state revenue.

A Multiregional Model of Growth Oriented State Tax Reforms: An Application to Georgia and Five Comparison States

Posted On April 21, 2015

FRC Report, Publication No. 269, April 21, 2015, Jeffrey Condon, Andrew Feltenstein, Florenz Plassman, Mark Rider and David L. Sjoquist This report analyzes the effects of three revenue neutral tax reform scenarios on Georgia and neighboring states using a dynamic scoring model — created by the authors — known as a “Computable General Equilibrium” (CGE)… more »

Dynamic Revenue Analysis: Experience of the States

Posted On April 21, 2015

CSLF Report, Publication No. 11, April 21, 2015, Peter Bluestone and Carolyn Bourdeaux In partnership with the Fiscal Research Center, CSLF examines the research on the impact of tax changes on a state’s economy and the results of efforts in seven states to dynamically model tax reforms.