The Effect of State Income Tax Structure On Interstate Migration

This research paper addresses the issue of whether state income tax treatment affects the location decision of individuals. There have been some estimates of the effects of tax differences on the migration patterns of individuals, but this is a hard issue to research. Data are often not available and it is very difficult to compute all of the taxes faced by individuals. Also, taxes are not the only thing that influences people's decisions of where to live. Other amenities are important, including public services, weather, proximity to family, and employment opportunities. In fact, individuals may be compensated for higher taxes by these other amenities. For example, a high taxing state might have a terrific system of public education, which individuals are willing to support via higher taxes. Higher wages may be offered to compensate for higher taxes. Unless we try to separate these different influences, it will be very difficult to offer policy advice regarding whether or not individual's migration patterns are affected by taxes. Report #7

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

Revenue Options for Georgia Municipal Governments

Outlines revenue options for Georgia municipal governments, including: Local Fuel TaxMunicipal Option Sales TaxLocal Option Income TaxThe Right to Work Tax (aka Payroll Tax)State Revenue Sharing Progra

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

Georgia's Individual Income Tax: Options for Reform

This report analyzes the current structure of Georgia's individual income tax and provides analysis of a variety of reform options

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