Economic Impact of Head Start in Georgia

Posted On November 21, 2017

CSLF Brief, Publication No. 36, Nov. 21, 2017, Nicholas Warner For more than 50 years, the federal Head Start program has produced short- and long-term economic impacts in the state of Georgia, serving approximately 1 million Georgians since its inception. This brief highlights the short-term impacts, including the increased access to early education in rural… more »

Analysis of Georgia’s Title Ad Valorem Tax 2013-2016

Posted On November 13, 2017

FRC Report, Publication No. 295, Sept. 26, 2017, Laura Wheeler In 2013, Georgia implemented the title ad valorem tax, or TAVT, leveling significant implications for vehicle taxation. Notably, the new system replaced the previous sales tax ad valorem system with a one-time tax on new purchases, leases, and out-of-state vehicle registration. This report analyzes the… more »

A Brief History of the Property Tax in Georgia

Posted On November 13, 2017

FRC Report, Publication No. 293, April 25, 2017, David Sjoquist This is an update to a 2008 Fiscal Research Center report about the development of Georgia’s property tax system, which dates back to 1852. This report begins by describing the tax system that existed prior to 1852 and discussing why that system was replaced. It… more »

Revenue Estimate of Adding Multi-Family Residential Properties to Community Improvement Districts

Posted On May 24, 2017

CSLF Technical Assistance Project | Jan. 5, 2017 | Lindsay Kuhn, Sarah Larson, Laura Wheeler and Carolyn Bourdeaux This report presents estimates of the impact of adding multi-family residential properties to the tax base of the Atlanta Downtown, Buckhead, Cumberland, Midtown and Perimeter community improvement districts (CIDs). Using extensive research, the estimates in the report… more »

Georgia’s Equalization Grant

Posted On May 23, 2017

CSLF Report, Publication No. 35. May 23, 2017, Nicholas Warner This report looks at Georgia’s Equalization Grant, which was introduced as part of the Quality Basic Education Act in 1985 and first funded in 1987. It examines the basics of the grant calculation, as well as discusses the grant’s ability to close the funding gap… more »

The Effect of Start-up Charter Schools on Nearby Property Values

Posted On May 17, 2017

CSLF Report, Publication No. 34. May 5, 2017, Peter Bluestone, David Sjoquist and Nick Warner This is the second in a three-part series of studies commissioned by the State Charter Schools Commission and performed by the Center for State and Local Finance that analyze the economic impact of start-up charter schools on the communities they… more »

The Loss of the Middle Class

Posted On April 11, 2017

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 »

Outcomes and Characteristics of TANF Leavers

Posted On March 28, 2017

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

Posted On February 7, 2017

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 »

The Fiscal Architecture of Georgia

Posted On January 12, 2017

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.