Institute on Taxation and Economic Policy

ITEP Work in Action

Georgia Budget & Policy Institute: From Barriers to Bridges: How Fines and Fees Reform Can Help Boost Economic Security

December 22, 2024

Excessive local government reliance on fines and fees is tied to persistent barriers to economic security. Policies that lift these barriers could open gateways for more Georgians to achieve workforce mobility free from criminal legal system entanglement. Read more.

Georgia Budget and Policy Institute: New Tax Plan Risks State’s Long-Term Fiscal Health, Worsens Income and Racial Inequities

May 27, 2022

House Bill 1437, signed into law by Gov. Kemp after a final version emerged during the last hours of Sine Die 2022, sets Georgia on course to make fundamental changes to its income tax that primarily benefit the state’s highest earners at an annual cost greater than $2 billion when fully implemented. Beyond adding to […]

Georgia Budget and Policy Institute: House Proposes Massive Tax Cuts for Wealthiest, Slashing State Revenues

March 14, 2022

Members of the Georgia General Assembly are considering legislation that would fundamentally change the structure of the tax code and result in disproportionately large tax cuts for the wealthiest while hundreds of thousands of families would see tax increases or few benefits. This is due to the package’s proposed flat personal income tax rate and […]

Georgia Budget and Policy Institute: How Georgia’s Tax Code Contributes to Racial and Economic Inequality

October 6, 2021

Today, state and local taxes consume a greater share of income earned by Georgians in poverty—who are more likely to be people of color—while the richest pay a far lower share of their income in taxes. As such, Georgians who are among the bottom 20 percent of income earners, those who make less than $20,000 […]

Georgia Budget & Policy Institute: Georgia Tax Breaks Don’t Deliver

February 26, 2021

In addition to eroding the corporate income tax base and harming the state budget, in many cases, the state’s tax credit programs represent the transfer of Georgia taxpayer dollars to large out-of-state corporations and top income earners. Granting funds to corporations in this manner leaves less funding for schools, job training and health care programs […]

GBPI: Implement Immigrant-Inclusive Policies During the COVID-19 Crisis

April 15, 2020

Immigrants represent one in 10 Georgians and are critical to Georgia’s economy, with 31 percent of main street businesses owned by foreign-born Georgians and undocumented Georgians contributing $352 million in state and local taxes in 2017. Immigrants are key leaders in our communities and contribute to the state’s cultural and linguistic diversity. During this public […]

GBPI: Georgia Leaders Face Choice Between Tax Cuts for High Income Earners and Funding Key State Priorities

February 12, 2020

Twelve days into the 2020 session of the Georgia General Assembly, legislators voted to take a week-long break from regular business to allow extra time for deliberations over Georgia’s fiscal priorities and annual appropriations bills. State leaders continue to express concerns over Gov. Kemp’s executive budget proposals, which include the first mandatory agency budget cuts […]

Georgia Budget & Policy Institute: The Tax Cuts and Jobs Act in Georgia: High Income Households Receive Greatest Benefits

August 12, 2019

This report offers the first comprehensive look at how the Tax Cuts and Jobs Act of 2017 (TCJA), in combination with Georgia’s enacted response, will impact the state budget and families at every level of income from 2020–2025. In partnership with Step Up Savannah and the Institute on Taxation and Economic Policy (ITEP), a case […]

Georgia Budget and Policy Institute: Georgia Work Credit Grows the Middle Class

March 5, 2019

A non-refundable Georgia Work Credit would cut state taxes for more than 700,000 lower and middle-income households by up to $475. The Institute on Taxation and Economic Policy estimates that adopting this policy would be equivalent to investing $130 million annually in Georgia families. Read more here

Georgia Budget & Policy Institute: Increase the State Tobacco Tax for Healthier Georgia

December 15, 2018

Georgia could raise more than $400 million a year to make critical investments for the health and well-being of Georgia residents by raising the cigarette tax by at least $1 per pack. Georgia has the third-lowest state cigarette tax rate out of the 50 states and the District of Columbia. At 37 cents per pack, it falls far below the national average of $1.72. Over the past decade, many states have increased tobacco tax rates as a way to raise new revenue while reducing smoking rates and the health care costs associated with smoking. Georgia has not increased its cigarette…

Georgia Budget & Policy Institute: Lawmakers Approve Major Tax Plan, Still Reviewing Several Tax Breaks

March 15, 2018

A range of tax bills are still in the pipeline at the General Assembly after lawmakers already approved a sweeping package of income tax cuts. Georgia’s 2018 General Assembly advanced 11 pieces of tax legislation by the Feb. 28 Crossover Day milestone that affect state revenues if approved by the House, Senate and the governor. […]

Georgia Budget and Policy Institute: All Georgians Stand to Lose from Immigrant Crackdown Measure

March 9, 2018

And Georgia immigrants contribute significant state and local tax revenue, including $352 million a year by undocumented immigrants as a whole and $66 million by Dreamers in particular. Read more here

Georgia Budget and Policy Institute: Lawmakers Might Come to Regret Georgia’s Risky Tax Plan

February 22, 2018

Bill Analysis: House Bill 918 Substitute (LC 34 5383-ECS); Feb. 22, 2018 Georgia leaders are now rushing a massive tax package through the state’s General Assembly with limited debate and without a clear tally of the plan’s true cost. Gov. Nathan Deal and legislative leaders introduced a revised tax package Feb. 20, 2018, designed to […]

Georgia Budget and Policy Institute: Governor’s Tax Plan Carries $1 Billion Price

February 16, 2018

Gov. Nathan Deal’s administration introduced a multifaceted tax package on Feb. 13, 2018 designed to reduce state revenues by about $1 billion a year over the next decade. House Bill 918 comes in response to recent news that the federal tax changes signed into law by President Donald Trump in December could generate a so-called […]

Georgia Budget and Policy Institute: Immigrants Make Georgia Stronger and Better Every Day

February 1, 2018

Immigrant taxpayers contribute to Georgia’s bottom line. As immigrants start businesses, buy homes, earn wages and spend disposable income at local businesses, they generate considerable state and local tax revenue regardless of citizenship status. Undocumented Georgians contributed an estimated $352 million in state and local taxes in 2014, according to the Institute on Taxation and […]

Georgia Budget & Policy Institute: People-Powered Prosperity

February 1, 2018

People-Powered Prosperity details a new vision for how state lawmakers can pursue strategies to help all Georgians thrive, as well as how the state can responsibly pay for it.

Georgia Budget and Policy Institute: Targeted Fix to Income Tax Package Can Deliver Georgians a Win

March 9, 2017

Georgia lawmakers are considering a large income tax proposal with three sound tax policy reforms alongside one serious shortcoming. On the plus side, the current bill proposes to boost families with a new Georgia Earned Income Tax Credit (EITC), close an outdated loophole and index several broadly available exemptions to ensure they keep pace with […]

Georgia Budget & Policy Institute: Income Tax Bill Offers Earned Income Tax Credit Upside, Flat Tax Downside

February 22, 2017

Members of the Georgia House are set to consider a large income tax proposal that contains a mix of positive reforms and measures that raise significant concerns. Some aspects of the bill offer benefits to working class Georgia families, while others could harm similar taxpayers or unduly jeopardize state revenues. While the bill provides a […]

Georgia Budget & Policy Institute: Georgia Stands to Lose Millions from Crackdown on Young Immigrants

February 1, 2017

The potential for harsher federal immigration policies under the new presidential administration poses special concern for young Georgians whose parents brought them to the United States as children. A new federal crackdown threatens to wreak havoc in the lives of tens of thousands of young Georgians who now enjoy some limited legal protections that allow […]

Georgia Budget & Policy Institute: Young Immigrants Vital to Georgia’s Workforce, Healthy Economy

February 1, 2017

Potential harsher federal immigration policies under the new presidential administration pose special concern for young Georgians whose parents brought them to the United States as children. A new federal crackdown threatens havoc for tens of thousands of young Georgians who now enjoy some limited legal protections which allow them to work, go to school and […]

Georgia Budget & Policy Institute: A Bottom-Up Tax Cut to Build Georgia’s Middle Class Update

December 16, 2016

Building a better Georgia, with a strong economy and vibrant communities, requires a more resilient middle class and more opportunities for working families to climb the economic ladder. One of the best tools to help ensure that all Georgians share in that prosperity is a state-level Earned Income Tax Credit (EITC), or Georgia Work Credit. […]

Georgia Budget & Policy Institute: Georgia Work Credit Could Get Families a Better Deal at Tax Time

April 16, 2016

As Georgians put the finishing touches on their returns to meet today’s income tax filing deadline, one benefit many are missing out on is a tax credit that states can offer to help average families get a fair deal. Twenty-six states and the District of Columbia provide taxpayers with a state-level match for the Earned […]

Georgia Budget & Policy Institute: Lawmakers Wise to Reject Reckless Income Tax Measures

March 25, 2016

This year’s General Assembly produced no shortage of big debates, with subjects from religious exemptions to rape kits grabbing statewide and even national headlines. But beneath the surface lurked a serious threat to Georgia’s well-being that didn’t make it onto many front pages or the late night shows. A pair of tax-slashing proposals, House Bill […]

Georgia Budget & Policy Institute: Tax Breaks, Income Tax Cuts Could Harm Georgia Finances

March 1, 2016

A variety of tax bills await further consideration by state legislators as the Georgia General Assembly enters its final few weeks of the 2016 session. There are 11 tax bills affecting state revenues still alive after Crossover Day, the point where bills must clear at least one legislative chamber to have a good chance at […]

Georgia Budget & Policy Institute: Senate Resolution 756 threatens to disrupt Georgia’s long-term finances

February 26, 2016

Senate Resolution 756 threatens to undermine Georgia’s ability to remain an attractive state for families and businesses. Passing the amendment creates a rigid formula in Georgia’s constitution that inflicts a series of never-ending automatic revenue cuts based on arbitrary targets. This formula is harmful to Georgia’s growth, especially if coupled with House Bill 238’s proposal […]