Geographic Breakdown of Georgia's Interstate Migration Patterns - Brief

This brief looks at the geographic breakdown of Georgia's interstate migration patterns for both the elderly and non-elderly. FRC Brief 13

Comparing State Income Tax Preferences for the Elderly in the Southeast - Brief

This brief looks at the current state of these tax preferences in the Southeast for those states that impose a major income tax and estimates the dollar value of these preferences. FRC Brief 14

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

This brief illustrates the distribution of corporate and net worth income tax liabilities among Georgia corporations. FRC Brief 18

The Importance of Self-Selection in Casino Cannibalization of State Lotteries

This note extends the work of Elliott and Navin (2002) on the substitutability of commercial casinos and state lotteries by controlling for a potential negative selection bias. We utilize a Heckman two-step selection correction in which our first stage probit involves whether or not a state has legalized commercial casinos. Results indicate that a $1 increase in state casino tax revenue will reduce net lottery proceeds by$0.56. This estimate is 33% smaller than what has been found in other studies, which is consistent with a negative selection bias.

Kelo, Cuno, and the Broken Window

In June 2005, the Supreme Court made one of its least popular decisions in recent history. In Kelo v. New London, the Court missed a simple point: that local decision makers make local decisions.

A Closer Look at Georiga's Veteran Population - Brief

This policy brief looks at demographic characteristics of Georgia's veteran population and considers how the characteristics of veterans moving to Georgia between 1995 and 2000 differ from nonveterans. FRC Brief 17

Reciprocity and Competition: Is there a connection?

One challenge states face in designing an income tax system is decidint how to treat non-resident earners. Numerous states have entered into reciprocity agreements with other states that exclude non-residents’ income from the tax base. These agreements provide a unique opportunity to explore the nature of state tax competition. We demonstrate that not only do reciprocity agreements dampen competition over income taxes, but the states that enact agreements also exhibit decreased levels of competition over other tax bases. This suggests that reciprocity agreements are a credible vehicle for states to act cooperatively and avoid a potential race to the bottom

Kelo, Cuno, and the broken window

In June 2005, the Supreme Court made one of its least popular decisions in recent history. In Kelo v. New London, the Court missed a simple point: that local decision makers make local decisions

Georgia's Brain Gain - Brief

This brief investigates trends in the interstate migration of young college graduates. FRC Brief 19

Your Place in Space: Classroom Experiment on Spatial Location Theory

The authors detail an urban economics experiment that is easily run in the classroom. The experiment has a flexible design that allows the instructor to explore how congestion, zoning, public transportation, and taxation levels determine the bid-rent function. Heterogeneous agents in the experiment compete for land use utilizing a simple auction mechanism. Using the data that is collected, a bid-rent function is derived, and the experimental treatment is altered over the course of three sessions to uncover core concepts in urban economics. Moreover, this provides a tangible experience that can be used to help undergraduates relate to urban issues such as the steep rent gradient found around many larger colleges and universities.