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.

Pro-Growth Tax Reform in Georgia: Claims vs. Reality

The Georgia Senate voted Wednesday to approve a pro-growth tax reform that would reduce Georgia’s marginal personal income tax rate, the first change since the rate was implemented in 1937. Final passage depends on the House agreeing to the Senate’s…

Sunshine Week 2016: Shine a Light on Ga. Senate Committees

By Benita M. Dodd

March 13-19 is Sunshine Week, the annual nationwide celebration of government transparency and access to public information. It’s come just in time to reinforce the need for increased transparency under the Gold Dome to empower more Georgia citizens.  

Georgia House and Senate…

Laffer, Moore on Tax Cuts: The NYT Doesn’t Understand Kansas’

Kansas’ private sector employment is growing faster since the tax cuts took effect than all of its neighbors, save for steroidal Colorado.

The Dangers of Municipal Broadband

Watchdog reports on taxpayer-funded broadband initiatives.

Friday Facts: February 5, 2016

MARTA rail expansion, education and money and welfare work requirements.

Analyzing the Latest Tax Reform Proposal

The proposals could drop the personal income tax rate from 6% to 5%.

Caution Recommended on Sales Tax Increase for Rail Transit

A new quarter-penny sales tax for transit could build one heavy-rail extension that would lock up transit funding and lock in an aging technology for the foreseeable future and take more than 100 years to pay off.

The 2016 State of the State Address

Gov. Nathan Deal delivered the annual State of the State address and introduced his 2017 budget recommendations last week. Here are some of the recommendations and comments:

More support for high-demand skills training: “…over the past three years, we have identified 11 areas where a…

Atlanta Journal-Constitution Publishes Foundation Op-ed on Legislature 2016

Session 2016: Limit government, advance economic opportunity.

ZPolitics Magazine ‘Capitol Faces’ Publishes Foundation Article on Ga. Energy Policy

EPA must learn resistance isn't futile.

A 2016 Legislative Wish List for Georgia

Conventional wisdom says a budget surplus plus an election year equals a legislative session that adjourns quickly to maximize time for campaigning and fundraising, but not before spreading government funds as widely as possible to maximize voter "happiness.”

Foundation responds to Peachtree City official’s accusations

We did NOT misrepresent the facts on Peachtree City's government broadband plan.

Foundation Results

Yes, we offer 30,000-foot policy proposals, but we also have “boots on the ground.”

Testimony before the Senate Finance Sub-Committee on Tax Reform

SENATE FINANCE SUB-COMMITTEE ON TAX REFORM MONDAY, NOVEMBER 9, 2015 Testimony of Kelly McCutchen, President of the Georgia Public Policy Foundation

My remarks will focus on tax policy principles, analysis of two recent state tax reforms, myths associated with tax reform and suggestions…

Halloween, ‘Sugar’ and The Right To Try

Twenty-one states now have Right-to-Try laws.

Municipal Broadband Puts Taxpayers’ Wallets at Risk

For centuries, too-good-to-be-true deals have snagged investors with promises that they can ignore past failures because “this time it will be different.” Peachtree City’s leaders appear to have been told a similar story.

Policy Forum Early Bird Registration Ends Sept. 4!

Be sure to sign up to attend the Sixth Annual Georgia Legislative Policy Forum Oct. 15!

Georgia Gas Tax Hike: Much Ado About Nothing

Contrary to media reports, Georgia’s gas tax change has not led to a price increase at the pump.

Government ‘Charity:’ Unwarranted and Unsustainable

Payments to and for individuals have grown in good times and bad.

The Dodd-Frank Act 5 Years Later: Are We More Stable?

Dodd-Frank has slowed economic recovery, raised prices, reduced choice and eliminated access to the financial mainstream for American families.