The Price Effect of Georgia's Temporary Suspension of State Fuel Taxes

This report explores the effect of the fuel tax suspension on the price of gasoline in Georgia. FRC Report 14

Recent Changes in State and Local Funding for Education in Georgia

This report examines how the 2001 recession affected K-12 education spending in Georgia school systems. FRC Report 20

The Price Effect of Georgia's Temporary Suspension of State Fuel Taxes - Brief

This report explores the effect of the fuel tax suspension on the price of gasoline in Georgia. FRC Brief 14

Recent Changes in State and Local Funding for Education in Georgia - Brief

This report examines how the 2001 recession affected K-12 education spending in Georgia school systems. FRC Brief 20

Tax Collectibility and Tax Compliance in Georgia

This report discusses the tax gap in Georgia and options for increasing tax compliance. FRC Report 13

Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns

A significant amount of non-compliance associated with the personal income tax is due to the taxpayers who are not “in the system,” not having filed a tax return in the recent past or perhaps ever. We use experimental laboratory methods to examine two types of positive incentives for filing tax returns: tax credits and social safety net benefits, both of which are conditional on tax filing. Our experimental design captures the essential features of the voluntary income reporting and tax assessment system used in many countries. Human participants in a controlled laboratory environment earn income through their performance in a task. The participants must then decide whether to file a tax return and, conditional upon filing, how much income to report. Taxes are paid on reported income only. Unreported income of filers may be discovered via a random audit, and the participant must then pay the owed taxes plus a fine based on the unpaid taxes; non-filers are not subject to an audit. Inducements for filing are introduced in several alternative treatments. In one treatment we introduce a social safety net (e.g., unemployment replacement income) that is conditional on past filing behavior. In a second treatment we introduce tax credits that are available either to low income participants or to all income levels, but again only to those who file a tax return. Our results suggest that a tax credit increases filing but only if the credit is targeted to low income earners. The provision of a social safety net via unemployment benefits also has a positive, albeit indirect, impact on participation. Key Words:

Quasiparticle light elements and quantum condensates in nuclear matter

Nuclei in dense matter are influenced by the medium. In the cluster mean field approximation, an effective Schr\"odinger equation for the $A$-particle cluster is obtained accounting for the effects of the surrounding medium, such as self-energy and Pauli blocking. Similar to the single-baryon states (free neutrons and protons), the light elements ($2 \le A \le 4$, internal quantum state $\nu$) are treated as quasiparticles with energies $E_{A,\nu}(P; T, n_n,n_p)$ that depend on the center of mass momentum $\vec P$, the temperature $T$, and the total densities $n_n,n_p$ of neutrons and protons, respectively. We consider the composition and thermodynamic properties of nuclear matter at low densities. At low temperatures, quartetting is expected to occur. Consequences for different physical properties of nuclear matter and finite nuclei are discussed.Comment: 5 pages, 1 figure, 2 table

Those states that have recovered revenue lost during the great recession have done so due to factors largely beyond their control

The Great Recession of 2007-2009 meant a large hit to the revenues of U.S. states. Now, more than five years later, revenues in most of these states have recovered. But what has fuelled this recovery? Using data from across all 50 states, James Alm and David L. Sjoquist find that internal factors – such as the state’s economy, taxes, demographics, politics and policy – have had little or no effect on its revenue recovery. They argue that their results show that trends in state government revenues are largely influenced by broader, national, economic trends beyond the control of state governments