Policy Briefs & Reports
Policy reports and shorter policy briefs are integral aspects of our publications and often stem from our academic publications. These practitioner-centered works provide valuable insights into the policy landscape and promote actionable, evidence-based recommendations.
CSLF Report, Publication No. 41, June 29, 2018, Laura Wheeler and Per Johnson
This report highlights several common local government tax expenditures, looking at both scope and use through case studies of four large metropolitan U.S. counties: Ramsey County, Minn.; Cook County, Ill.; Maricopa County, Ariz.; and Fulton County, Ga. The research highlights how these tax expenditures impact the tax revenue of other local governments, and it also emphasizes the benefits of local tax expenditure reporting as a tool for fiscal policy decisions. This study is supported by a grant from the Laura and John Arnold Foundation.
CSLF Brief, Publication No. 40, June 19, 2018, H. Spencer Banzhaf and Per Johnson
This brief explains how government officials and citizens can use the Excel-based calculator to roughly estimate revenue effects of new or expanded age-based homestead exemptions for each county and school district in Georgia. This brief and calculator expand on a 2016 CSLF publication, Age-Based Property Tax Exemptions in Georgia.
CSLF Report, Publication No. 38, Feb. 13, 2018, Fred Brooks, Anna Chaney and Sara Mack
This report presents major findings from 87 face-to-face interviews conducted between February and July 2016 with people who left the Temporary Assistance for Needy Families (TANF) program in Georgia. The study examined the lives of ex-recipients who left TANF between 2009 and 2015. The personal interviews include questions about: their experience with the TANF program, employment, income, housing, child well-being, participant health, food security, transportation and debt.
CSLF Report, Publication No. 37, Jan. 3, 2018, Audrey Clubb, Dean Dabney and Joshua Hinkle
This report details the development of an analytic tool intended to help police and other government agencies in DeKalb County, Georgia, predict areas most likely to have crime problems in the future. The analytic tool is based on risk-terrain modeling, which uses a number of local area characteristics (such as demographics, foreclosures, and school performance) and previous crime trends to forecast areas at the highest risk of future crime.
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 then describes how that tax system evolved to what is now in place in Georgia, pointing out significant changes made over the past 165 years.
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 impact of the transition to TAVT and provides a five-year outlook for TAVT revenues for each of Georgia’s 159 counties.
January 5, 2017, Lindsay Kuhn,Sarah Larson, Laura Wheeler and Carolyn Bourdeaux
Georgia’s community improvement districts (CID) are based on the larger business improvement district (BID) model. BIDs are special jurisdictions established to fund supplemental projects and services in a specific area. These jurisdictions go by many names, and their purposes and laws vary significantly by state. One key difference, and the focus of this research, is the tax treatment of residential property that lies within the boundaries of the BID.
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 serve and on the state of Georgia as a whole. This second report examines the effect that start-up charter schools have on property values of nearby homes.
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 and the District of Columbia, as well as specifics about Georgia's middle class.
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 hold stable employment and transition out of poverty.