Trends in Corporate Income Tax Receipts

This report analyzes trends in state corporate tax receipts and explanations for the decline in corporate tax revenue growth

Comparison of Georgia's Tobacco and Alcoholic Beverage Excise Tax Rates - Brief

This brief provides a detailed comparison of excise tax rates across the United States. FRC Brief 19

Forecasting Pre-K Enrollment in Georgia Counties

This report provides a manual that documents the forecasting methodology and provides the actual forecast of Pre-K enrollment by county for 2007-2011. FRC Report 15

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

Economic Impact of the Commercial Music Industry in Atlanta and the State of Georgia: New Estimates

This report documents the economic and fiscal impact of the industry, and changes in the impact from 2003 to 2007. FRC Report 15

Capital Gains: Its Recent, Varied, and Growing (?) Impact on State Revenues

In this report, we analyze the impact of capital gains on the recent fall-off in state individual income tax revenues. Given the growing importance of the individual income tax, we analyze the impact of capital gains on state tax revenues since 1989 to determine whether capital gains have had more or less of an impact on state revenues over time

Can Developing Countries Impose an Individual Income Tax?

No Abstrac

Taxpayer Reporting Responses and the Tax Reform Act of 1986

This paper examines the effects of the Tax Reform Act of 1986 on the reporting decisions of taxpayers, using microlevel information from the 1984 and 1989 Statistics of Income. We find that tax reform clearly mattered in the reporting decisions of individuals, with reporting elasticities that cluster between 0.3 and 0.7. However, our results also indicate that individuals' estimated responses vary in different ways for individuals with different income levels, in ways that differ by the types of incomes received by taxpayers, in ways that are sensitive to the estimation approach, and in ways that depend upon data adjustment methods.Tax Reform Act of 1986, income reporting, taxable income elasticity, quantile regression

Teen Childbearing and Public Assistance in Georgia - Brief

This brief examines the link between teen births and welfare. FRC Brief 10