Taxes are necessary to fund core government services, but tax policy should be structured to broaden the tax base while lowering rates overall. Taxes should consume as small a portion of income as possible, should not interfere with economic growth and investment, and should not place the state at a competitive disadvantage. When taxes are low, government spending and regulation are consequentially restrained; limited government is a foundational principle of a free market.

Tax Season is Easier This Year

Putting more money in Americans' pockets.

Winners and Losers in Georgia’s 2017-18 Session

The good, the bad, the ugly of the 2017-18 legislative session.

Technology Can Trump Tough Love

Sometimes, efforts to legislate and regulate turn ordinary Americans into lawbreakers or foundering pariahs.

Tax Reform Will Boost Economy, Clear the Way for Bigger Paychecks

When corporate taxes are cut, workers' wages rise.

Marsy’s Law of Unintended Consequences

Proceed cautiously with a victims' rights amendment.

News Release: Foundation President McCutchen Stepping Down at Year’s End

After nearly 25 years, Foundation CEO is accepting a new position.

A Thanksgiving to be Grateful for Leaders with Integrity

By Benita M. Dodd

Tim Huelskamp, speaking at the 2017 Georgia Legislative Policy Forum, told attendees, “I spent six years in Washington and it’s still the same today: The real action, the real opportunities for growth and actually reinvigorating…

2017 Forum Delivers Promising Policies on Taxes, Health Care, Education

By Benita M. Dodd

With politics and the weather in unusual and untimely states of flux in 2017, the 2017 Georgia Legislative Policy Forum was undoubtedly one of the most difficult to organize since the Georgia Public Policy Foundation established the…

Rate Cuts, Not Tax Cuts

Economists all agree that tax reform is pro-growth if it broadens the base (such as by eliminating deductions) while reducing marginal tax rates.

Feeding on Problems: From World Hunger to Abundance

By Harold Brown

Harold Brown, Senior Fellow, Georgia Public Policy Foundation

Remember when India was a poster-country for overpopulation and starvation? In just one sign, The New York Times carried more than 100 articles per year from 1965 to…

News Release: Foundation Joins Coalition Applauding Tax Reform Framework

Coalition delivers letter of support for federal tax reform to Congress.

The Unintended Consequences of Trade Protectionism

By Jeffrey Dorfman

Jeffrey Dorfman

The International Trade Commission has ruled that imported solar panels from China and other countries were injuring U.S. manufacturers, which will provide President Trump with the opportunity to impose tariffs in order to protect American solar panel…

Burying Power Lines: A Shocking Cost

The Marietta Daily Journal of September 27, 2017 published a letter to the editor in the midst of recovery from recent hurricanes that downed power lines and prompted calls for utilities to bury the lines. The letter writer raised some…

Commonsense Recommendations for SPLOST Reform in Georgia

By Ron Sifen and Benita M. Dodd

Georgia’s Special Purpose Local Option Sales Tax (SPLOST) is an optional 1 percent county sales tax used to fund local capital projects for a county and participating municipalities. Thirty-two years after lawmakers passed the…

Foundation Joins Coalition Urging Pro-Growth Tax Reform

Coalition seeks federal tax code reform.

Certificate of Need: A Blunt Instrument for a Fiscal Problem

The problem and the solution are funding, not regulation.

Reading is Fundamental to American Liberty

By Gerard Robinson

“Reading is fundamental” was a popular slogan when I was an elementary student in Los Angeles during the 1970s. Today, parents, teachers and tutors stress the importance of literacy to public, private, home and virtual school students. Reading…

Kicking the Deadly Opioid Abuse Habit

By Megan May

Drug overdoses, mainly opioid-affiliated, have surged in the United States in recent years. According to recent health data, deaths from drug overdose will soon surpass the number of deaths due to motor vehicle accidents each year in Georgia.…

Report Highlights How Road Pricing Helps Manage Congestion

Road space is scarce and valuable, Why not use prices to allocate it like we do for almost everything else?

Insurance Regulation, Risk Pools and Tax Credits

By Kelly McCutchen

Addressing pre-existing issues and helping low-income individuals afford health insurance are two major issues being debated in health care reform. The challenge is avoiding unintended consequences by making sure the right incentives are in place.

Insurance Regulations

Before the Affordable…