An Analysis Of The Special Purpose Local Option Sales Tax Splost In Georgia Counties 1984 1997 PDF Download

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Empirical Evidence of the Myopic Nature of Special Purpose Local Sales Taxes to Fight Crime

Empirical Evidence of the Myopic Nature of Special Purpose Local Sales Taxes to Fight Crime
Author: Fabio Ambrosio
Publisher:
Total Pages: 0
Release: 2023
Genre:
ISBN:

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Background: Local governments increasingly rely on sales taxes to raise revenue, often justifying the need for a local sales tax increase with a specific programmatic goal, such as better education or transportation. In Washington State, the legislature explained that a local sales tax increase was necessary to support criminal justice because criminal justice requires more police, courts, and jails. Objective: Informed by decades of literature questioning the efficacy of fighting crime through police, courts, and jails, the objective of this study seeks to use empirical evidence to explain whether the social fabric offers indicators that can better define criminal justice and thus inform local tax policy so that local sales tax revenue may be used to prevent crime rather than fight it. Method: The study compiled a 29-year history of 36 social variables across all 39 Washington counties to determine whether crime is predictable and what is most predictive of crime. Pearson coefficients of determination were calculated to identify cross-sectional associations between social variables and crime variables. An ARIMAX predictive model was then constructed to test the predictive power of the multivariate time series. Results: The study finds that crime is predictable and social observations specific to how a child grows up are consistently predictive explanatory variables of crime. There is reason to believe that the most effective action state and local governments can take to promote criminal justice and prevent crime is to leverage their taxing power to ensure that every child (a) has access to food and basic necessities, (b) is raised in a safe and stable home, and (c) graduates from college.


Handbook for Georgia County Commissioners

Handbook for Georgia County Commissioners
Author: Betty J. Hudson
Publisher: University of Georgia, Carl Vinson Institute of Government
Total Pages: 604
Release: 2010
Genre: County government
ISBN: 9780898542301

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"Published in cooperation with the Association County Commissioners of Georgia."


Georgia's Constitution and Government, 10th Edition

Georgia's Constitution and Government, 10th Edition
Author: J. Benjamin Taylor
Publisher: University of Georgia Press
Total Pages: 114
Release: 2024-09
Genre: Political Science
ISBN: 082036746X

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By state law, graduates of public colleges and universities in Georgia must demonstrate proficiency with both the U.S. and Georgia constitutions. This widely used textbook helps students satisfy that requirement, either in courses or by examination. This brief and affordable study aid begins with a discussion of the ways that state and local governments, in providing services and allocating funds, affect our daily lives. Subsequent chapters are devoted to - the development of our federal system and the importance of constitutions in establishing authority, distributing power, and formalizing procedures - how the various state constitutions differ from each other, even as they all complement the U.S. Constitution - how constitutions in Georgia have been amended or replaced - Georgia’s governmental institutions at the state, county, and city levels - elections in Georgia, including the basic ground rules for holding primaries, general elections, and runoffs Key terms and concepts are covered throughout the book, as well as important court cases at the national and state level. In addition, helpful lists, diagrams, and tables summarize and compare such information as: - the structure of Georgia’s court system - the number of constitutions each of the fifty states has had, the number of times each state’s constitution has - been amended, and the length of each state’s current constitution - various procedures used by the states to amend their constitutions - Georgia’s ten constitutions, with highlights of their major changes or features - the number of amendments voted on in Georgia from 1984 to 2012 - the executive branch officials elected by the public across states - the constitutional boards and commissions in Georgia, with details on the methods by which members are chosen - the number and types of local governments in Georgia since 1952, including counties, municipalities, school districts, and special districts - the major federal cases in which Georgia has been a party, on issues of discrimination, representation, freedom of speech and the press, the accused or convicted of crimes, and the right to privacy - rights and liberties, and how constitutions guarantee and protect them