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PUBLIC FINANCE RESEARCH CLUSTER

Informed and effective fiscal governance, from communities to nations.

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FISCAL RESEARCH CENTER

CENTER FOR STATE AND LOCAL FINANCE

INTERNATIONAL CENTER FOR PUBLIC POLICY

Welcome to the PFRC

The Public Finance Research Cluster (PFRC) provides nonpartisan research, technical assistance, and training to inform decision makers, build public-sector capacity, and contribute to scholarship. With PFRC at the core of its applied public finance research, the Andrew Young School's public finance program is among the best in the country, currently ranked No. 5 in U.S. News & World Report's annual issue on the nation’s best graduate schools.

As you explore our website, we encourage you to engage with our research, attend our events, and connect with our team. PFRC is not just a think tank—it is a community of dedicated scholars and creative innovators collectively shaping the future of fiscal governance.

PFRC Flagship Projects

Tax Policy and Reform Evaluations

The Fiscal Research Center evaluates Georgia tax policy through revenue-impacting fiscal notes, the annual tax expenditure report, tax preference evaluation reports, and educational handbooks.

Fiscal Decentralization Assistance

The International Center for Public Policy assists governments across the globe with the intricacies of fiscal decentralization and restructuring of local government tax and transfer policies.

Economic and Fiscal Assessments

The Center for State and Local Finance is currently evaluating the effectiveness of the Georgia Dual Enrollment Program and the impact of the pandemic on the early childhood education industry in Georgia.

Tax Incentive Evaluations

In preparation for the 2024 legislative session, PFRC's Fiscal Research Center completed four tax preference evaluations for the State of Georgia. These analyses were requested by the Senate Finance Committee and the House Ways and Means Committee to examine the financial and economic impacts of several major tax preferences in Georgia to see if they work as lawmakers intended-stemming from 2021 legislation that allows the tax-writing committees to request evaluations as a way to ensure more fiscal accountability. Since then, the General Assembly has annually selected up to 10 preferences for review, with the majority evaluated by Georgia State University.

FILM TAX CREDIT

NON-PROFIT HOSPITAL EXEMPTION

SOCIAL SECURITY BENEFIT EXEMPTION

OTHER STATE TAX CREDIT