Georgia’s Special Purpose Local Option Sales Tax for Education: Review of Trends and Policy Implications – ABFM 2017

Ross Rubenstein, Georgia State University
Youngwan Song, Georgia State University
Nick Warner, Georgia State University

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Abstract

Nick Warner, Ross Rubenstein and Youngwan Son presented “Georgia’s Special Purpose Local Option Sales Tax for Education: Review of Trends and Policy Implications” during the September 2017 Association for Budgeting and Financial Management conference. The presentation focused on ESPLOST finding inequities, debt levels, and whether ESPLOST has had an effect on the condition of school facilities.