State Corporate Income Tax Credit for Federal Qualified Transportation Fringe Benefits

Both federal and state agencies have initiated tax policies intended to reduce commuter traffic in single occupancy vehicles (SOV). Currently the federal government allows employees to exempt up to $65 per month ($780 per year) in federally approved commute benefits this extends to the Georgia personal income tax due to the coupling nature of Georgia's income tax. Georgia currently has 13 counties, all in the Atlanta Metropolitan Statistical Area, that are in ozone non-attainment, a situation attributed primarily to automobile traffic. In addition, other metropolitan counties outside the Atlanta area are at risk of falling into non-attainment status. In 1999 Georgia's state tax code was amended to allow $25 per employee per year tax credit for "federal qualified transportation fringe benefits"

System Development Working Group report

The critical need is the need for funding and testing as bridging support for highly leveraged technology of Spacecraft 2000 to promote flight development introduction and acceptance. Critical needs are foreseen to augment these capabilities to satisfy specific enabling technology validation and to flight qualify selected technologies. Recommendations are summarized. This presentation is represented by figures

Gasoline Taxes in Georgia

This report describes and compares Georgia's fuel tax with other states and evaluates it as a long-term dedicated revenue source for highway funding in the state. FRC Report 12

Revenue Losses from Exemptions of Goods from the Georgia Sales and Use Tax

This report provides estimates of the revenue loss from sales tax exemptions. FRC Report 13

Distribution of Per Capita Income in Georgia: 1969-2000

Since the mid 1980s, the state of Georgia has been popularly characterized as consisting of two (or more) distinct economies or economic regions, the Atlanta Region and the remainder of the state. Since the appearance of the term "two Georgias" in the local lexicon, policy makers have attempted to address problems associated with the perception that Atlanta and its surrounding counties are experiencing tremendous economic growth, while the remainder of the state languishes. Because the quality and quantity of local public services are determined, in part, by local economic activity, concerns have been raised about the existence of two Georgias and how such an economic partition might affect the distribution of revenue generating capacity among counties across the state.Past research suggests that the average income of different areas of a country tend to converge as overall income rises. Using per capita personal income (PCI) data from the Bureau of Economic Analysis (BEA), we compare 1969 PCI with 2000 PCI to determine: 1) if convergence has occurred 2) how changes in PCI are geographically distributed, and 3) whether these data support the popular conception that Georgia consists of two separate economies. Report #9

The Interdependence of School Outcomes and School and Neighborhood Crime

In this paper, we estimate the effects of neighborhood crime and in-school crime on educational outcomes for elementary and secondary schools in the city of Atlanta over the period 1999 to 2002. We specify a model that accounts for the joint determination of both types of crime along with school outcomes. Despite the large empirical literature on both education production functions and crime incidence, there has been little empirical work on crime's effect on school outcomes. One exception is Grogger (1997) who used individual data from the High School and Beyond study to estimate the effect of school violence on measures of individual student performance. After controlling for individual and school characteristics, he found that moderate and severe levels of school violence had substantial negative consequences for school outcomes. Our study both updates and expands on his work, using current data and better measures of neighborhood violence. Working Paper 07-1

An Initial Evaluation of a Proposed Statewide Education Sales Tax

This report provides a preliminary analysis of a proposal to replace education property taxes with a statewide sales tax

A magnetic isolation and pointing system for the astrometric telescope facility

The astrometric telescope facility (ATF), a 20-meter telescope designed for long-term detection and observation of planetary systems outside of the solar system, is scheduled to be a major user of the Space Station's payload pointing system (PPS) capabilities. However, because the ATF has such a stringent pointing stability specification (as low as 0.01 arcsec error over the frequency range from 5 to 200 hertz) and requires +/- 180-degree roll rotation around the telescope's line of sight, the ATF's utilization of the PPS requires the addition of a mechanism or mechanisms to enhance the basic PPS capabilities. The results of a study conducted to investigate the ATF pointing performance achievable by the addition of a magnetic isolation and pointing (MIPS) system between the PPS upper gimbal and the ATF, and separately, by the addition of a passive isolation system between the Space Station and the PPS base are presented. In addition, the study produced requirements on magnetic force and gap motion as a function of the level of Space Station disturbance. These results were used to support the definition of a candidate MIPS. Pointing performance results from the study indicate that a MIPS can meet the ATF pointing requirements in the presence of a PPS base transitional acceleration of up to 0.018g, with reasonable restrictions placed on the isolation and pointing bandwidths. By contrast, the passive base isolator system must have an unrealistically low isolation bandwidth on all axes (less than 0.1 hertz) to meet ATF pointing requirements. The candidate MIPS is based on an assumed base translational disturbance of 0.01g. The system fits within the available annular region between the PPS and ATF while meeting power and weight limitations and providing the required payload roll motion. Payload data and power services are provided by noncontacting transfer devices

Financing Georgia's Future

This report explores how Georgia finances its expenditures through various revenue sources and compares Georgia's taxes across states and over time on multiple dimensions

Transportation Funding Alternatives:A Preliminary Analysis

This report explores issues associated with proposed alternative revenue sources for increasing transportation for funding. FRC Report 13