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
This brief explores the growth in sales tax revenue relative to the growth of the state's economy. F...
This brief analyzes the impacts of a national retail sales tax on Georgians. FRC Brief 11
With the most recent wave of property tax restructuring in the U.S., policy makers have considered t...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
Initiative. Reduces sales and use tax rate from 3 to 2 percent. Changes income tax rates (now rangin...
STATE SALES, USE, AND INCOME TAX RATES. INITIATIVE. Reduces sales and use tax rate from 3 to 2 perce...
The issues with state income and sales taxes suggest that an efficient state tax system may require ...
This brief discusses the amount of revenue needed to replace all the property taxes in Georgia. FRC ...
Conventional wisdom has it that evasion is nearly nonexistent with respect to consumption taxes, per...
Politics and Other Mistakes piece on Maine\u27s tax system. If the sales tax system covered curren...
This report provides revenue estimates for alternative combinations of eliminating sales tax exempti...
Some states (like Florida and Texas) collect retail sales taxes but no income taxes; one state (Oreg...
Why should Georgia consider making changes to a tax structure that appears to perform well? Generall...
This brief estimates net tax effects across income classes from a sales tax for property tax swap; w...
AMENDMENT. Authorizes establishment of constitutional tax rate so that total state and local tax rev...
This brief explores the growth in sales tax revenue relative to the growth of the state's economy. F...
This brief analyzes the impacts of a national retail sales tax on Georgians. FRC Brief 11
With the most recent wave of property tax restructuring in the U.S., policy makers have considered t...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
Initiative. Reduces sales and use tax rate from 3 to 2 percent. Changes income tax rates (now rangin...
STATE SALES, USE, AND INCOME TAX RATES. INITIATIVE. Reduces sales and use tax rate from 3 to 2 perce...
The issues with state income and sales taxes suggest that an efficient state tax system may require ...
This brief discusses the amount of revenue needed to replace all the property taxes in Georgia. FRC ...
Conventional wisdom has it that evasion is nearly nonexistent with respect to consumption taxes, per...
Politics and Other Mistakes piece on Maine\u27s tax system. If the sales tax system covered curren...
This report provides revenue estimates for alternative combinations of eliminating sales tax exempti...
Some states (like Florida and Texas) collect retail sales taxes but no income taxes; one state (Oreg...
Why should Georgia consider making changes to a tax structure that appears to perform well? Generall...
This brief estimates net tax effects across income classes from a sales tax for property tax swap; w...
AMENDMENT. Authorizes establishment of constitutional tax rate so that total state and local tax rev...
This brief explores the growth in sales tax revenue relative to the growth of the state's economy. F...
This brief analyzes the impacts of a national retail sales tax on Georgians. FRC Brief 11
With the most recent wave of property tax restructuring in the U.S., policy makers have considered t...