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

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 20

Analysis and Recommendations for the Property Tax on Motor Vehicles in Georgia

This report discusses the economic effects, including revenue effects, of eliminating or reducing the state property tax in motor vehicles. FRC Report 14

State Tax Incentives for Research and Development Activities:A Review of State Practices - Brief

This report documents state tax incentives offered around the country designed to encourage state level R&D activity.This report also simulates the effect of various credit components in the value of the credit. FRC Brief 13

Analysis and Recommendations for the Property Tax on Motor Vehicles in Georgia - Brief

This report discusses the economic effects, including revenue effects, of eliminating or reducing the state property tax in motor vehicles. FRC Brief 14

Potential Effect of Eliminating the State Corporate Income Tax on State Economic Activity - Brief

This report analyzes the effects to state employment and investment of eliminating the state corporate income tax. FRC Brief 11

An Analysis of the Economic Consequences of Modifying the Property Tax on Motor Vehicles in Georgia: Alternative Proposals and Revenue Effects

An analysis of revenue effects and distribution consequences on eliminating tax on motor vehicles

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

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 15

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

This report provides a five-point comparison between a state corporate income tax and a state gross receipts tax. FRC Report 15

Subnational Value-Added Taxes: Options for Georgia

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 16

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

This report provides a five-point comparison between a state corporate income tax and a state gross receipts tax. FRC Brief 15