Established in 1995, the Fiscal Research Center (FRC) provides nonpartisan research, technical assistance, and education in the evaluation and design of state tax and economic policy. FRC’s responsibilities include developing estimates for revenue-related fiscal notes, writing the Georgia state tax expenditure report, evaluating state-level tax preferences, supporting the State Fiscal Economist, and conducting policy and academic research on a variety of topics associated with state tax policy issues.
The center also serves as a data repository for public finance administrative data in Georgia, with 12 large-scale datasets that may be of interest to students, faculty, policymakers, and external organizations. FRC also produces two annual handbooks, one with the most recent changes to state and local tax codes and the other a comparison of Georgia to other states across more than 30 demographic and financial metrics.
This archive contains more than three decades of rigorous scholarship aimed at assisting Georgia's state policymakers on questions of tax and economic policy. All of FRC's wellknown legislative guides – Georgia's Taxes (Tax Handbook) and Georgia's Rankings Among the States (Rankings Reports) – are contained here.
Note that the Tax Incentives and Credits section contains historical evaluations. For more recent tax incentive evaluations, as required first by O.C.G.A. § 28-5-41.1 (2021 Senate Bill 6), see the dedicated page at the Georgia Department of Audits and Accounts.
Note: CSLF and FRC have overlapping research areas. If you cannot find a document in one archive, check the other or use the PFRC homepage's search of all archive material.