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Georgia Tax Credits: Details of the Business and Personal Credits Allowed Against Georgia's Income Tax - Appendix B

May 17, 2011

This report presents a complete list, along with detailed characteristics, of the Georgia business and personal tax credits. The statutory language presented in this appendix (B) is taken from the Official Code Georgia Annotated (O.C.G.A) and is intended to serve as a convenient reference for the reader.

Georgia Tax Credits: Details of the Business and Personal Credits Allowed Against Georgia's Income Tax

May 17, 2011

This report presents a complete list, along with detailed characteristics, of the Georgia business and personal tax credits (Appendix A).

Creating a Better Business Tax Credit

March 22, 2011

This brief discusses the criteria and factors that should be considered on business tax credits.

Estimating The Revenue Loss From Food-For-Home Consumption

January 1, 2011

This policy brief discusses the estimation of the revenue effect from eliminating the state sales tax exemption of food-for-home consumption.

Effect of Change in Apportionment Formula on Georgia Corporate Tax Liability - Brief

December 1, 2009

The purpose of this brief is to identify the number and characteristics of corporations that are expected to benefit from the switch to a single-factor apportionment formula and the number and characteristics of those that are not. FRC Brief 206

Corporate Tax Revenue Buoyancy - Brief

March 1, 2009

This brief explores the growth in corporate income tax revenue relative to the growth of the state's economy. FRC Brief 196

Distribution of the Georgia Corporate and Net Worth Tax Liabilities, 1998 and 2005 - Brief

September 1, 2008

This brief illustrates the distribution of corporate and net worth income tax liabilities among Georgia corporations. FRC Brief 185

The Effect of Insurance Premium Taxes on Employment

September 1, 2008

This report provides estimates of the effect of the insurance premium taxes on state-level employment in the insurance industry. FRC Report 184

Subnational Value-Added Taxes: Options for Georgia

September 1, 2007

This report considers the implications of levying a "subnational value-added tax in Georgia as a replacement for the state corporate income and sales tax. FRC Report 166

Overview and Comparison of the Value Added Tax and the Retail Sales Tax - Brief

July 1, 2007

This brief summarizes the similarities and differences between a value added tax and the much recognized general sales tax, or retail sales tax.This brief is one in a series of briefs and reports that relate to tax policy options for Georgia. FRC Brief 156

Alternative State Business Tax Systems:A Comparison of State Income and Gross Receipts Taxes

May 1, 2007

This report provides a five-point comparison between a state corporate income tax and a state gross receipts tax. FRC Report 154

Alternative State Business Tax Systems:A Comparison of State Income and Gross Receipts Taxes - Brief

May 1, 2007

This report provides a five-point comparison between a state corporate income tax and a state gross receipts tax. FRC Brief 154