FRC Report, Publication No. 291. Jan. 12, 2017, Robert Buschman and Wesley Jones This annual publication is a collection of metrics and state rankings that compare Georgia to other states. Several comparisons focus on total state or local government revenue and expenditures, but the guide also includes measures that compare either expenditures or state characteristics within specific functional… more »
FRC Report, Jan. 11, 2016, Mels de Zeeuw and William Serrano-Franklin This 2016 guide is an update to an earlier version published in the summer of 2015. It includes a collection of metrics and state rankings that compare Georgia to other states. Several comparisons focus on total state or local government revenue and expenditures, but the… more »
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.
Policy Memorandum, June 10, 2014, David L. Sjoquist This policy memorandum considers the issue of replacing Georgia income taxes with increased sales 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.
Presentation, August 09, 2013, Sally WallaceA presentation to the Nebraska Tax Modernization Committee Meeting in Lincoln, Nebraska.
FRC Report 259, March 11, 2013, David L. Sjoquist, Laura WheelerThis report describes the provisions of Georgia’s job tax credit program and how the program has evolved since its inception in 1990.
FRC Brief 257, February 28, 2013, Robert BuschmanThis brief analyses the effects of federal limits on itemized deductions and the state income tax liabilities of Georgia taxpayers.
FRC Report 240, February 01, 2012, Robert Buschman, David L. SjoquistThis report develops a framework for analysis of individual income tax reform proposals, and analyzes recent reform packages and some simple alternatives.
FRC Report 232, May 13, 2011, James Alm, Kyle BordersThis report provides several estimates of “tax gap” for the State of Georgia personal income tax in the year 2001.