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Article: Taxes and Other Revenues. (From the Library).(Does the Local-Option Sales Tax Provide)(Property Tax Relief? The Georgia Case")(Brief Article)(Statistical Data Included)
- Article from:
- Government Finance Review
- Article date:
- December 1, 2001
CopyrightCOPYRIGHT 2001 Government Finance Officers Association. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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"Does the Local-Option Sales Tax Provide Property Tax Relief? The Georgia Case"
Jung, Changhoon
Public Budgeting and Finance, Spring 2001, pp. 73-86
Since the 1960s, two-thirds of the states have liberalized their laws to allow local governments to impose sales taxes. The number of localities implementing the sales tax increased dramatically during the anti-property tax revolts of the late 1970s and early 1980s, making the sales tax the second most important source of local government revenue. Although one of the primary policy goals of state legislation authorizing local option sales taxes was to reduce property tax burdens, few studies have ...