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 »

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.

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.