CSLF Report, Publication No. 33, April 11, 2017, Chandrayee Chatterjee, Lakshmi Pandey and David Sjoquist This study provides a brief but detailed analysis of the shrinking middle class in every U.S. state between 2000 and 2013. It includes a descriptive table summarizing the change in share of low-income and high-income households for all 50 states… more »
CSLF Report, Publication No. 32. March 15, 2017, Carolyn Bourdeaux and Lakshmi Pandey This study examines the characteristics of Georgians who exit the Temporary Assistance for Needy Families program (TANF), focusing on the population that left TANF after the recession (2009-15). Data is highlighted for short- and long-term outcomes, including whether participants were able to… more »
Georgia’s Special Purpose Local Option Sales Tax for Education: Review of Trends and Policy Implications
CSLF Report, Publication No. 31. Feb. 7, 2017, Ross Rubenstein and Nick Warner ESPLOST, or special purpose local option sales tax for education, provides a unique way for districts to substitute current revenues (via a penny sales tax) for debt financing. The authors examine this funding tool in school districts throughout Georgia, outlining trends and… more »
FRC Report, Publication No. 292. Jan. 12, 2017, Rahul Pathak and Sally Wallace Economic and demographic factors have important implications for public finances in Georgia. This report provides detailed information on major economic and demographic changes in Georgia and their impact on the fiscal health of the state.
Tax Handbook 23rd Edition, Jan. 12, 2017, Robert Buschman A handbook on taxation that provides a quick overview of all state and local taxes in Georgia.
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 »
CSLF Presentation, Jan. 18, 2017, Carolyn Bourdeaux This briefing gives a high-level overview of the Georgia budget, looking at fiscal years 2017 and 2018. The presentation addresses structural revenue dilemmas, current economic constraints, areas of concern in the state’s expenditures, as well as key topics: K-12 education, higher education, Medicaid and transportation. (Note: The attached version updates… more »
CSLF Report, Publication No. 30, Oct. 11, 2016, Andrew Feltenstein, Mark Rider, David L. Sjoquist and John Winters In 2008, Georgia policymakers considered eliminating school property taxes on homesteaded properties and replacing the lost revenue with additional sales tax revenue. Although it did not pass, it came close. This study looks at the economic effects of… more »
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 »
CSLF Report, Publication No. 28, Sept. 13, 2016, Xi Huang and Cathy Yang Liu As of July 2015, 50 cities in 31 states had joined an initiative called Welcoming America’s Welcoming Cities, a national grassroots cooperative for immigrant-welcoming communities to share resources and ideas. In this new study, researchers examine these cities’ characteristics, as well as… more »