Background Materials

 Links to tax studies in other states

  1. Film Subsidies
  2. Tax & public policy reform in Georgia: Individual Development Accounts, Asset Development and Earned Income Tax Credits, United Way
  3. Tax & public policy reform in Georgia: The case for a state Earned Income Tax Credit, United Way
  4. Legislation Creating the Tax Reform Council (HB 1405)
  5. Georgia's Taxes: A Summary of Major State and Local Government Taxes, 16th Edition, FRC Annual Publication A(16) (January 2010)
  6. Buoyancy of Georgia's Personal Income Tax, FRC Brief 190 (March 2009)
  7. Buoyancy of Georgia's Sales and Use Tax, FRC Brief 191 (March 2009)
  8. Corporate Tax Revenue Buoyancy, FRC Brief 196 (March 2009)
  9. 1979-81 Georgia Tax Reform Commission Report
  10. DOR's List of Sales Tax Exemptions
  11. DOR Annual Statistical Report FY 2009
  12. New Mexico Provides Model for Georgia Tax Reform," King, Georgia Public Policy Foundation
  13. Rich States, Poor States, Laffer, Moore, and Williams, American Legislative Exchange Council
  14. 1995 Joint Study Commission on Revenue Structure
  15. Personal Income Tax Credits
  16. DOR Business Tax Credits
  17. AJC Interview with A.D. Frazier
  18. Fitch 2009-10-29 GA GO PR Final
  19. Moodys GA GOs of Nov 2009 nir
  20. Standard and Poors 2009
  21. Roadmap 2010 US State Governments July 2010
  22. Moodys US State Credit Scorecard-Feb2010
  23. S&P Criteria Governments US Public Finance Financial Management Assessment
  24. Estimating Georgia's Structural Budget Deficit
  25. Revenue Estimates for Eliminating Sales Tax Exemptions and Adding Services to the Sales Tax Base
  26. Tax Foundation 2010 State Business Tax Climate Index
  27. Institute on Taxation & Economic Policy - "Who Pays? A Distributional Analysis of the Tax Systems in All 50 State
  28. ITEP Who Pays? Georgia Fact Sheet
  29. Center on Budget and Policy Priorities publication - Expanding Sales Taxation of Services: Options and Issues
  30. Federation of Tax Administrators - FTA Survey of Services Taxation
  31. A Review of 2010's Changes In State Tax Policy
  32. Georgia Budget and Policy Institute's report on tax reform options
  33. The Best and Worst of State Tax Administration: COST Scorecard on Tax Appeals & Procedural Requirements
  34. Total state and local business: taxes State-by-state estimates for fiscal year 2009
  35. Ad Valorem Tax: Duties of the State and the County Board of Tax Assessors
  36. Would Soda Taxes Really Yield Health Benefits?,>/i> by Michael L. Marlow and Alden F. Shiers, Fall 2010 edition of Regulation magazine
  37. Smokes and Mirrors in Resolving Budget Woes, by E. Frank Stephenson, Georgia Public Policy Foundation, January 29, 2010
  38. Sod Exemption Helps Georgia Compete
  39. GSCPA Report to Special Tax Council
  40. Tax Foundation 2011 State Business Tax Climate Index