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.
State Tax Reform Efforts: 2010-2015
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.
Georgia's Taxes: A Summary of Major State and Local Taxes (2016)
Tax Handbook 22nd Edition, Jan. 11, 2016, Robert Buschman
A handbook on taxation that provides a quick overview of all state and local taxes in Georgia.
Georgia's Rankings Among the States: Budget, Taxes and Other Indicators (2016)
FRC Report, Jan. 11, 2016, Mels de Zeeuw and William Serrano-Franklin
This 2016 guide is an update to an earlier version published in the summer of 2015. It includes 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 areas, such as education, health and transportation.
Post-Recession School District Property Tax Revenues in Georgia
CSLF Report, Publication No. 21, Dec. 15, 2015, Nicholas Warner
Although median home values began growing in FY 2013, school districts have just begun feeling the positive effects: The statewide per student property tax digest increased by 1.6 percent in FY 2015. This growth comes after five consecutive years of declines. This brief provides an update to “The Great Recession and School District Property Tax Revenues in Georgia” by examining recent changes in districts’ per student digests during FY 2015.
Education and Workforce Development in Georgia
CSLF Brief, Publication No. 24, Dec. 3, 2015, Peter Bluestone, Carolyn Bourdeaux and Nicholas Warner
This brief, prepared for the Metro Atlanta Chamber, examines governmental funding for education and workforce development in Georgia, including pre-K, K-12, higher education and federal job training.
The Homestead Option Sales Tax: Lessons Learned from DeKalb and Rockdale Counties
CSLF Report, Publication No. 20, Nov. 17, 2015, Mels de Zeeuw and Laura Wheeler
This brief examines the Homestead Option Sales Tax (HOST), as implemented in DeKalb and Rockdale counties. It describes the effects of municipal incorporation on HOST revenues and capital outlays; the interactions with state and local taxes; the effect of HOST on lower-income vs. higher-income residents, as well as homeowners and renters; and the lessons learned about this system of property tax relief.
A Briefing on Georgia's Budget: The Big Picture
CSLF Presentation, November 2015, Carolyn Bourdeaux
This presentation gives a high-level overview of the Georgia budget by addressing structural revenue dilemmas, current economic constraints, areas of concern in the state’s expenditures, and other forces affecting the state budget.
Financing Georgia's Schools
CSLF Report, Publication No. 19, Oct. 20, 2015, Elton Davis and Isabel Ruthotto
This report begins with a review of Georgia's traditional K-12 public school system structure, including the legal framework, local system organization, and an overview of funding sources. Then, state, local and federal sources used to finance K-12 education are explained. Charter school funding is also included in the report.
Trends in TANF and SNAP Participation in Georgia
FRC Report, Publication No. 274, October 20, 2015, Brett Mullins, Mark Rider, David Sjoquist and Sally Wallace
This report provides an overview of the long-run trends in SNAP and TANF participation in Georgia. Data show that TANF cases in Georgia have decreased substantially over the 14-year period of the study, while SNAP cases increased during the two recessions before falling off.
Georgia's Incredible Shrinking Sales Tax Base
FRC Report, Publication No. 273, Oct. 6, 2015, Robert Buschman
This report explores what might explain the dramatic shortfall in Georgia's sales tax revenues in recent years, and their failure to recover from the 2001 and 2007-09 recessions, along with personal income and the overall economy.