Some Issues Associated with Increasing Georgia's Cigarette Tax

This policy brief provides revenue estimates for an increase in tobacco taxes, discusses social cost of smoking, and explores the effect on convenience store employment from increases in tobacco taxes

Georgia's Fuel Tax

This policy brief presents revenue estimates from an increase of fuel taxes

Revenue Structures of States Without An Income Tax

This report compares Georgia's revenue structure to states without an income tax in order to explore how Georgia's revenue structure would have to change if it were to eliminate its income tax. FRC Report 15

By the Numbers: Property Taxes in Georgia

This report presents data on the property tax in Georgia, considering the growth in property tax base and property tax revenue, how the tax bas varies by county, changes over time, and property taxes by type of government. FRC Report 18

Issues Associated with Replacing the Property Tax with State Grants - Brief

This brief presents a list of issues and questions that should be considered in any proposal to replace the local property tax with state grants. FRC Brief 15

Sales Tax Rate Required to Replace the Income Tax

Over the past few years the idea of eliminating the state income tax has been advanced. This memorandum considers the sales tax rate that would be necessary to replace the lost income tax revenue

A Description of the Proposed Comprehensive Revision of Georgia's Tax Structure: HR 900 - Brief

This brief is a summary of the provisions of the comprehensive revision of Georgia's tax structure contained in HR 900. FRC Brief 15

A Brief History of the Property Tax in Georgia

This report is a chronology of the development of the property tax system that currently exists in Georgia from the 1852 legislation pointing out significant changes made over the past 156 years. FRC Report 18

Four Options For Eliminating Property Taxes and Funding Local Governments - Brief

This brief outlines four alternative approaches to eliminating or reducing property tax while replacing the lost local revenue and retaining local fiscal discretion. FRC Brief 16

Alternative Formulas for Allocating LOST Revenue to Counties and Municipalities

The focus of our research is on the allocation of the LOST revenues between the county and municipal governments. This research reviewed various aspects of the LOST allocation and considered several alternative methods of distributing LOST revenues between the county and sub-county units. This is a complex problem with high stakes. Because the allocation is a zero-sum game, any change in the allocation is almost guaranteed to make one party worse off than under the current allocation. The real gains lie in both sides being freed from negotiations that are oftimes long and costly in terms of staff time and outside consultants. Report #9