This brief focuses on issues associated with the sales tax base and discusses the criteria and factors that should be considered in deciding which services to add to the sales tax base and which sales tax exemptions to eliminate or add
This brief estimates net tax effects across income classes from a sales tax for property tax swap; w...
This brief discusses the amount of revenue needed to replace all the property taxes in Georgia. FRC ...
The Act provides for certain technical corrections and modifications to Georgia\u27s income tax and ...
The basic philosophy of a sales tax is that it should be a general levy on consumption expenditures....
This report provides revenue estimates for alternative combinations of eliminating sales tax exempti...
This brief analyzes the impacts of a national retail sales tax on Georgians. FRC Brief 11
This brief examines local property tax and sales tax implications for tax administrators. FRC Brief ...
This brief summarizes the similarities and differences between a value added tax and the much recogn...
As we explained in our prior essay, state governments are experiencing severe revenue needs because ...
This report provides estimates of the revenue loss from sales tax exemptions. FRC Report 13
With the introduction of HR 900, there has been renewed interest in the Value Added Tax (VAT) as a r...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
This brief is a summary of the provisions of the comprehensive revision of Georgia's tax structure c...
This brief explores the growth in sales tax revenue relative to the growth of the state's economy. F...
Over the past few years the idea of eliminating the state income tax has been advanced. This memoran...
This brief estimates net tax effects across income classes from a sales tax for property tax swap; w...
This brief discusses the amount of revenue needed to replace all the property taxes in Georgia. FRC ...
The Act provides for certain technical corrections and modifications to Georgia\u27s income tax and ...
The basic philosophy of a sales tax is that it should be a general levy on consumption expenditures....
This report provides revenue estimates for alternative combinations of eliminating sales tax exempti...
This brief analyzes the impacts of a national retail sales tax on Georgians. FRC Brief 11
This brief examines local property tax and sales tax implications for tax administrators. FRC Brief ...
This brief summarizes the similarities and differences between a value added tax and the much recogn...
As we explained in our prior essay, state governments are experiencing severe revenue needs because ...
This report provides estimates of the revenue loss from sales tax exemptions. FRC Report 13
With the introduction of HR 900, there has been renewed interest in the Value Added Tax (VAT) as a r...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
This brief is a summary of the provisions of the comprehensive revision of Georgia's tax structure c...
This brief explores the growth in sales tax revenue relative to the growth of the state's economy. F...
Over the past few years the idea of eliminating the state income tax has been advanced. This memoran...
This brief estimates net tax effects across income classes from a sales tax for property tax swap; w...
This brief discusses the amount of revenue needed to replace all the property taxes in Georgia. FRC ...
The Act provides for certain technical corrections and modifications to Georgia\u27s income tax and ...