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.

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…

Who are Georgia’s Uninsured?

By Kelly McCutchen

The chart below breaks down Georgia’s 1.38 million uninsured residents based on Census Bureau data for 2016.

The vertical axis represents income as a percent of the federal poverty level, which is about $12,000 for a single person. The…

On Muni Broadband, Buyer Beware

A year after the Savannah City Council approved a $62,500 contract asking consultants to explore potential demand for a municipal broadband network, the firm finally has released its findings and recommendations.

Foundation Welcomes Ga. High Court Ruling on Tax Credit Scholarships

The Georgia Supreme Court declares tuition tax credit scholarships constitutional.

Can We All Just Get Along?

What connection do air conditioning, airlines and education have with today’s overheated political climate?

Eyes In the Sky Over Sandy Springs?

The use of drones has exploded over the last several years, with the (mostly) flying robots so ubiquitous that it is easy to forget that even as recently 10 years ago, no consumer-grade versions of the devices were even available.…

Making a “Clean Break” from Civil Asset Forfeiture in Georgia

The topic of civil asset forfeiture, the practice of law enforcement seizing and holding property even if the owner is never charged with or convicted of a crime, has made the news recently both in Georgia and nationally.

The Georgia Public…

Global Brightening and Hazy Predictions

By Harold Brown

Global warming, simplified: Burning fossil fuels generates carbon dioxide into the air, trapping energy radiated from the globe. The earth is made warmer because this energy is prevented from escaping into outer space.

But then there are air pollutants…

Return Insurance Regulation to the States

Let's reawaken the constitutional idea of federalism.

Legislature 2017 Misses Many Opportunities

Last-minute rush leaves behind important ideas. Again.
Forgotten man

Legislators Should Heed the Forgotten Man

What about the forgotten man who doesn't try to game the system?

Sunshine Week a Reminder Transparency’s Still Clouded

By Benita M. Dodd

March 12-18 is Sunshine Week. Launched in 2005, the initiative promotes open government and pushes back against “excessive official secrecy.”

Sunshine Week is promoted by the American Society of News Editors and Reporters Committee for Freedom of the…

Georgia Has Opportunity to Set the Tone for Use of Drones

By Ross Coker

The popularity of consumer-grade multi-rotor or quadcopter devices, the unmanned aerial vehicles commonly referred to as “drones,” has skyrocketed over the last several years. While previously a niche product for aviation and remote controlled vehicle (“RC”) enthusiasts, the…

Tax Reform Testimony Regarding the Individual Income Tax

Testimony on tax reform related to the state individual income tax.