Tax Revenue Stability of Replacing the Property Tax with a Sales Tax - Brief

This policy brief discusses the implications for tax revenue stability of proposals that would replace the property tax with an increased sales tax. FRC Brief 16

Property Tax Limitations

This report discusses property tax limitations in the U.S. and highlights limitations imposed in Georgia. FRC Report 17

Variation in Teacher Salaries in Georgia

This report documents the variation in K-12 public school teacher salaries in Georgia and discusses the causes of variation in teacher salaries within and across districts. FRC Report 18

A Targeted Property Tax Relief Program for Georgia

This report describes how a targeted property tax relief program could be designed and provides estimates of the cost and distribution of program benefits. FRC Report 17

Human Capital Externalities and Employment Differences across Metropolitan Areas of the U.S.

It has been well documented that employment outcomes often differ considerably across areas. This paper examines the extent to which the local human capital level, measured as the share of adults with a college degree, has positive external effects on labor force participation and employment for U.S. metropolitan area residents. We find that the local human capital level has positive externalities on participation for women, but an inconsistent effect on participation for men. However, the local human capital level reduces unemployment for both men and women. We also find that less educated workers generally receive the largest external benefits.employment; unemployment; human capital externalities; agglomeration

Georgia's Immigrants: Past, Present, and Future

This report uses data from the most recent decennial censuses to analyze and assess the composition and experience ofimmigrants to Georgia, with special attention paid to the Atlanta metropolitan area, where the majority of the immigrants have settled. FRC Report 17

Did the D.C. Tuition Assistance Grant Program Cause Out-of-State Tuition to Increase?

The District of Columbia Tuition Assistance Grant (DCTAG) program is a federally funded financial aid program that allows District residents to pay in-state tuition rates at public colleges and universities throughout the United States. One potential side effect of this program is that colleges and universities that enroll meaningful numbers of D.C. residents may have incentives to increase out-of-state tuition rates. We test this hypothesis empirically. Our preferred specification suggests that there is little evidence that colleges and universities that enroll a high percentage of out-of-state students from D.C. increased out-of-state tuition in response to the DCTAG program.Out-of-State, Nonresident, Tuition, Financial Aid, DCTAG

Selected Fiscal and Economic Implications of Aging

This report considers pressures and potential benefits of an increased elderly population in Georgia. FRC Report 16

Revenue Estimates for Eliminating Sales Tax Exemptions and Adding Services to the Sales Tax Base

This report provides revenue estimates for alternative combinations of eliminating sales tax exemptions and adding services to the sales tax base. FRC Report 17

Do higher levels of education and skills in an area benefit wider society?

Formal schooling increases earnings and provides other individual benefits. However, societal benefits of education may exceed individual benefits. Research finds that increased average education levels in an area are correlated with higher earnings, even for locals with relatively little education. Science, technology, engineering, and mathematics (STEM) graduates appear to have especially strong external effects, due to their role in stimulating innovation and economic growth. Several strategies to test for causality find human capital externalities do exist