Age-Based Property Tax Exemptions in Georgia

Posted On September 27, 2016

CSLF Report, Publication No. 29, Sept. 27, 2016, H. Spencer Banzhaf, Ryan Mickey, Carlianne Patrick Many local jurisdictions across the United States, including a number in Georgia, offer property tax exemptions to older Americans. These age-based exemptions can vary widely and be controversial. This new report attempts to inform such debates by describing the prevalence of… more »

Modeling Georgia Fundamental Tax Reform Using REMI

Posted On August 30, 2016

FRC Report, Publication No. 288, Aug. 30, 2016, Peter Bluestone The study uses Regional Economic Models, Inc., or REMI, to examine the effects of tax reform on different sectors of the state economy, including labor force participation, savings and investments, and consumer spending, among others. The report finds that fundamental tax reform — using the REMI… more »

Georgia’s Property Taxes by the Numbers

Posted On March 8, 2016

FRC Report, Publication No. 281, March 8, 2016, David Sjoquist and Nicholas Warner As an update to a 2008 Fiscal Research Center publication, this report considers the growth in the property tax base and revenue from 1980 through 2014, how the tax base varies across counties, how the composition of the tax base has changed… more »

A Description of the Film Tax Credit and Film Industry in Georgia

Posted On February 23, 2016

FRC Report, Publication No. 280. Feb. 23, 2016, Oronde Small and Laura Wheeler In a new brief, researchers provide a detailed description of Georgia’s film tax credit, a review of the incentive’s significant features compared to those offered by other states, and a snapshot of the industry in Georgia compared to the rest of the nation.

State Tax Reform Efforts: 2010-2015

Posted On January 26, 2016

CSLF Report, Publication No. 22, Jan. 26, 2016, Rahul Pathak, Carolyn Bourdeaux, Sally Wallace, Sarah Larson This report documents comprehensive tax reform efforts of select states from 2010 to 2015, showing what changes have been contemplated, which actually passed, and potential lessons from states’ tax reforms during this period.