The Geographic Distribution of Georgia's Local Sales Tax Revenue

David L. Sjoquist
Additional contact information
David L. Sjoquist: Center for State and Local Finance, Andrew Young School of Policy Studies, Georgia State University

Center for State and Local Finance Working Paper Series from Andrew Young School of Policy Studies, Georgia State University

Abstract: Sales taxes have become an important source of revenue for local governments in Georgia. However, local sales tax revenues per capita vary widely across the state’s 159 counties. One reason is that residents of some counties do much of their shopping in other counties that are retail centers. Some think this is inequitable. This inequity could be addressed by providing grants to counties with small sales tax revenue per capita, funded either by the state or by transfers from counties with large sales tax revenue per capita. In this policy brief, we explore the variation across Georgia counties in sales tax revenue per capita and explore a grant program to address the inequities.

Pages: 19 pages
Date: 2024-04
New Economics Papers: this item is included in nep-pbe, nep-pub and nep-ure
References: Add references at CitEc
Citations:

Downloads: (external link)
https://cslf.gsu.edu/files/2024/04/cslf2401.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ays:cslfwp:cslf2401

Access Statistics for this paper

More papers in Center for State and Local Finance Working Paper Series from Andrew Young School of Policy Studies, Georgia State University Contact information at EDIRC.
Bibliographic data for series maintained by Paul Benson ().