Category: Issue Analyses

By Dudley C. Rochelle and Hans von Spakovsky1  In 1988, the United States Supreme Court ruled in Communication Workers of America v. Beck2 that workers required to pay union dues by the terms of a collective bargaining agreement were only required to pay those union dues necessary for the performance of the union’s duties in collective bargaining, contract administration, and grievance adjustment. Workers cannot be forced to pay dues used for political, social, or charitable contributions made by their union. Workers are also entitled to a financial accounting of how their union spends its funds. Unfortunately, not only are most workers unaware of their rights under Beck, but federal enforcement of Beck3 has been almost nonexistent. One… View Article

Should the Corporate Income Tax be Repealed?

By Martin F. Grace Georgia, like most of her sister states, has a corporate income tax. The corporate income tax was first introduced in Georgia in 1929. The rate has always been a flat proportional rate, fluctuating up and down during the years within the range of 4 percent and 7.5 percent. The present rate of 6 percent has not changed since 1969. The corporate franchise tax, levied on net worth, is administered in conjunction with the corporate income tax. In 1997, these two taxes constituted approximately 6.91 percent of the state’s tax revenues. However, this percentage fluctuates from year to year and has decreased over the past number of years. In 1997, corporations paid $729.5 million in these two… View Article
By Cameron Meierhoefer and Melissa Kelman Since the passage of the 1992 Energy Policy Act, the Federal Energy Regulatory Commission (FERC) has been laying the federal groundwork for deregulated wholesale competition in the electric power industry across the country. At the same time, states across the nation have begun evaluating retail competition, where individual customers can directly benefit from competitive pricing. In an effort to protect their regional monopolies, a number of utilities have warned that market forces cannot protect the public and ensure reliable service to meet all future demand. Yet, industrial users and local economic development authorities have supported careful deregulation as a safe and effective way to achieve lower electricity prices. As a consequence, state governments across… View Article
By Dr. Steve Morse Executive Summary In 1994, the Governor’s Development Council created Georgia’s Business Expansion Support Team (B.E.S.T.) for the purpose of attracting new companies to Georgia and helping existing Georgia businesses expand. To support the Georgia B.E.S.T. program, the 1994 Georgia General Assembly passed the Georgia Business Expansion and Support Act, authorizing tax incentives to attract businesses to Georgia and allow the state to more effectively compete in the multi-state bidding wars with neighboring states Alabama and South Carolina. Supporters of tax incentives argue that Georgia must offer concessions at least equal to neighboring states or risk losing new business and job creation opportunities. http://www.georgiapolicy.org/ftp_files/taxcred.pdf View Article

The Georgia Public Policy Foundation is our state’s leading organization promoting government transparency. The Secretary of State’s office shares the Foundation’s commitment to transparency and responsible stewardship of taxpayer dollars, which is why our agency was the first in Georgia to publish its budget and spending data on a public transparency website.

Karen Handel, Georgia Secretary of State more quotes