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 »
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 »
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 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 »
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 »
CSLF Report, Publication No. 25. June 24, 2016, Lindsay Kuhn, Sarah Larson and Carolyn Bourdeaux In a new report, researchers examine the landscape of Georgia’s community improvement districts (CIDs), focusing on their evolution and key characteristics, as well as providing an in-depth analysis of five select districts.
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 »