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The Geographic Distribution of Georgia’s Local Sales Tax Revenue

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  • David L. Sjoquist

    (Center for State and Local Finance, Andrew Young School of Policy Studies, Georgia State University)

Abstract

Sales taxes have become an important source of revenue for local governments in Georgia. However, local sales tax revenues per capita vary widely across the state’s 159 counties. One reason is that residents of some counties do much of their shopping in other counties that are retail centers. Some think this is inequitable. This inequity could be addressed by providing grants to counties with small sales tax revenue per capita, funded either by the state or by transfers from counties with large sales tax revenue per capita. In this policy brief, we explore the variation across Georgia counties in sales tax revenue per capita and explore a grant program to address the inequities.

Suggested Citation

  • David L. Sjoquist, 2024. "The Geographic Distribution of Georgia’s Local Sales Tax Revenue," Center for State and Local Finance Working Paper Series cslf2401, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:cslfwp:cslf2401
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    File URL: https://cslf.gsu.edu/files/2024/04/cslf2401.pdf
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