
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.


Georgia Needs an Earnest Effort at Tax Reform

Case for Incentives Strikes Out
This commentary by John Hood, chairman of the John Locke Foundation, appeared in the Carolina Journal’s August 2018 edition. Read it online here.
Case for Incentives Strikes Out
By John Hood
North Carolina politicians and policy analysts have been arguing for decades about targeted…

2018 Victories: Slow and Steady Wins the Race

2018 Georgia Legislative Policy Forum Agenda

Georgia’s Taxing Options after the Supreme Court’s Online Sales Tax Ruling
By Jeffrey Dorfman
A U.S. Supreme Court ruling last month means even companies without a physical presence in a state can be required to collect sales taxes if states so choose. The ruling, in South Dakota v. Wayfair, levels the playing…

Tax Season is Easier This Year

Winners and Losers in Georgia’s 2017-18 Session

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

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

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

News Release: Foundation Joins Coalition Applauding Tax Reform Framework

Commonsense Recommendations for SPLOST Reform in Georgia
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

Certificate of Need: A Blunt Instrument for a Fiscal Problem

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…

On Muni Broadband, Buyer Beware
