Faculty and research associates affiliated with the Center for State and Local Finance have significant capacity to provide technical assistance and advisement in a number of areas in public finance. Key areas of recent work include tax policy and reform, fiscal and economic impact studies, and forecasting assistance.
The Andrew Young School of Policy Studies is one of two schools authorized by the Georgia General Assembly to provide city incorporation feasibility studies. CSLF faculty and research associates have extensive experience with these analyzes as well as economic impact modeling using various modeling software such as IMPLAN and LOCI.
Incorporation feasibility studies provide a detailed analysis of the expected revenues and expenditures for the proposed city using generally accepted methodologies. The main purpose of the analysis is to estimate the ability of the proposed city to meet its expenditures with available revenue sources. CSLF’s experience with incorporation feasibility studies includes:
- The Proposed City of East Cobb, 2018
- The Proposed City of Sharon Springs in Forsyth County, 2018
- The Proposed City of Eagles Landing, 2017
- The Proposed City of Skidaway Island, 2015
- The Proposed City of Tucker (two versions, 2013 Report and 2015 Report)
- The Proposed City of South Fulton (two versions, 2007 Report and 2014 Report)
- Creating a New Milton County: The Legal Impacts of Creating Milton County, 2009
- The Proposed City of Chattahoochee Hill Country, 2007
Other related research:
- Revenue Estimate of Adding Multi-Family Residential Properties to Community Improvement Districts, 2017
- The focus of this paper is the tax treatment of residential property that lies within the boundaries of Georgia’s community improvement districts (CIDs) and the potential benefits of CID investment.
CSLF is now offering a forecasting service for local governments, looking at Local Option Sales Tax (LOST) receipts. The monthly forecast varies from three to five years, depending on the client.
The forecast will be based on historical collections, adjusted for seasonal variation, legislative changes to the tax base, and forecasted economic conditions. Standard forecasts are estimated to be completed and delivered within two weeks.
Updates to the original forecast can be provided on a six-month cycle.
Cost of LOST forecasting service:
- Initial forecast: $5,850 | Six-month update: $4,160
Other recent projects in revenue forecasting include an ESPLOST forecast for Paulding County and a multi-year forecast for property tax, sales tax and motor vehicle title ad valorem tax (TAVT) forecast for Fulton County.
The Center for State and Local Finance’s researchers and affiliated faculty assist governments to analyze current and proposed tax policies at the local and state level. We’ve provided advisement and analysis to states such as New Mexico, Kansas, Connecticut, and Nebraska, as well as counties, school districts, and cities. Tax analysis for the state of Georgia is provided by the Fiscal Research Center.
Other Tax Reform Technical Assistance and Advisement:
- Connecticut General Assembly, Connecticut State Tax Panel – Bourdeaux, de Zeeuw, Sjoquist and Wallace
- Special Commission on Tax Fairness for Georgians
- DC Tax Revision Commission
- Presentations to the State of Nebraska on Tax Reform – Sjoquist, Wallace
- Presentation on Implications of Kansas Tax Reform – Bourdeaux
- Overview of State Tax Reform Efforts
Internationally, recent technical assistance projects have included tax policy advisement and analysis for the governments of Jordan, Indonesia, Pakistan, Jamaica, Egypt, Cambodia, among others. Our international work is largely under the aegis of the International Center for Public Policy.
The original consent decree established a process for accountability through the appointment of James T. Dimas and Sarah Morrison as the court’s independent Accountability Agents who began reporting on the decree in November 2006. Using an agreed upon process for replacing members who are no longer able to fulfill their duties, parties named Karen Baynes-Dunning to replace Sarah Morrison as an Accountability Agent and later asked Elizabeth Black, Jennifer Haight and Steve Baynes to serve on a Monitoring and Technical Assistance Team (MTAT) to replace Jim Dimas. The Accountability Agent and the MTAT are responsible for providing public record reports on State Defendants’ performance relative to the 2016 Modified Consent Decree and Exit Plan that took effect on Dec. 5, 2016 to the court and parties. Reports have been released every six months since Nov. 10, 2006.
The 2016 Modified Consent Decree and Exit Plan requires additional oversight related to the use of offices, temporary placements and hotels as placements for children in foster care.
The outcome measures have undergone substantial revision to reflect—when possible—the principles of best practices in measurement. There are 21 outcomes that need to be met and sustained including: investigations of maltreatment in care; the search for relatives; timely and lasting exits to permanency; adoption and guardianship finalizations; sibling placements; caseworker continuity; visitation; graduation from high school or GED completion; as well as, meeting children’s educational, mental health, dental and medical needs. Current performance must be maintained for seven outcomes.
Infrastructure standards will be established to align with the Blueprint for Change and other DFCS’ priorities and address: 1) case planning; 2) placement; 3) health services to children; 4) SACWIS; 5) supervision of contract agencies; 6) training; 7) foster parent licensing and training; 8) abuse in care investigations; 9) corrective actions; 10) maximization of federal funding; and 11) quality assurance.
- Kenny A. V. Deal twenty-sixth report (July 1, 2018 – Dec. 31, 2018)
- Kenny A. V. Deal twenty-fifth report (Jan. 1, 2018 – June 30, 2018)
- Kenny A. V. Deal twenty-fourth report (July 1, 2017 – Dec. 31 2017)
- Kenny A. V. Deal twenty-third report (Jan. 1, 2017 – June 30, 2017)
- Kenny A. v. Perdue twenty-second report (July 1, 2016 – Dec. 31, 2016)
- Kenny A. v Perdue twenty-first report (Jan. 1, 2016 – June 30, 2016)
- Kenny A. v Perdue twentieth report (July 1, 2015 to December 31, 2015)
- Kenny A. v Perdue nineteenth report (January 1, 2015 to June 30, 2015)
- Kenny A. v Perdue eighteenth report (July 1, 2014 to December 31, 2014)
- Kenny A. v Perdue seventeenth report (January 1, 2014 to June 30, 2014)
- Kenny A. v Perdue sixteenth report (July 1, 2013 to December 31, 2013)
- Kenny A. v Perdue fifteenth report (January 1, 2013 to June 30, 2013)
- Kenny A. v Perdue eleventh report (January 1, 2011 to June 30, 2011)
- Kenny A. v Perdue fourteenth report (July 1, 2012 to December 31, 2012)
- Kenny A. v Perdue thirteenth report (January 1, 2012 to June 30, 2012)
- Kenny A. v Perdue twelfth report (July 1, 2011 to December 31, 2011)
- Kenny A. v Perdue eleventh report (January 1, 2011 to June 30, 2011)
- Kenny A. v Perdue tenth report (July 1, 2010 to December 31, 2010)
- Kenny A. v Perdue ninth report (January 1, 2010 to June 30, 2010)
- Kenny A. v Perdue eighth report (July 1, 2009 to December 31, 2009)
- Kenny A. v Perdue seventh report (January 1, 2009 to June 30, 2009)
- Kenny A. v Perdue sixth report (July 1, 2008 to December 31, 2008)
- Kenny A. v Perdue fifth report (January 1, 2008 to June 30, 2008)
- Kenny A. v Perdue fourth report (July 1, 2007 to December 31, 2007)
- Kenny A. v Perdue third report (January 1, 2007 to June 30, 2007)
- Kenny A. v Perdue second report (July 1, 2006 to December 31, 2006)
- Kenny A. v Perdue first report (October 27, 2005 to June 30, 2006)