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Georgia's Tax Portfolio Present and Future

September 1, 2012

This paper proposes a tax policy analysis methodology that applies financial market portfolio concepts to simultaneously consider both the growth and volatility of Georgia's historical and future tax revenue receipts

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.

The Atlanta Empowerment Zone: Description, Impact, and Lessons for Evaluation

March 22, 2011

This report analyzes the impact of the Atlanta Empowerment Zone on resident outcomes.

Recent Changes in Occupations Among Georgia's Labor Force

February 1, 2011

This brief investigates the employment loss in Georiga during the recent recession (2007-2009) and suggests three sources from which the loss comes--national growth trend, local industry mix and local competitive effects.

Comparing Georgia's Revenue Portfolio to Regional and National Peers

January 1, 2011

This report updates FRC report No. 201 from December 2009, describing Georgia's FY2007 revenue and expenditure portfolio as compared to regional and national peers (Buschman 2009). The report uses updated 2008 U.S. Census data and, where available, 2009 and 2010 Census data.

Criteria For Expanding The Sales Tax Base: Services and Exemptions

January 1, 2011

This brief focuses on issues associated with the sales tax base and discusses the criteria and factors that should be considered in deciding which services to add to the sales tax base and which sales tax exemptions to eliminate or add.

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.

Georgia's Taxes: A Summary of Major State and Local Government Taxes, 17th Edition

January 1, 2011

A handbook on taxation that provides a quick overview of all state and local taxes in Georgia.

By the Numbers: Georgia's Fiscal Management

December 5, 2010

This fiscal impact brief provides a summary of various measures used to rate Georgia's fiscal management.

Georgia's Fuel Tax

December 1, 2010

This policy brief presents revenue estimates from an increase of fuel taxes.