Georgia’s Premium Taxes:

A Presentation to the Georgia House of Representatives Insurance Premium Tax Study Committee

9/9/98

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Table of Contents

Georgia’s Premium Taxes: A Presentation to the Georgia House of Representatives Insurance Premium Tax Study Committee

Outline

Who is the eventual “Payer” of a Premium Tax?

Tax Structure (State)

Tax Calculation

Calculation of Tax (cont.)

Premium Tax (local)

Retaliatory Tax

Retaliation Example

Effective Rates

Implications

Why a Premium Tax

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Issues with Georgia’s Tax

Issues (cont.)

Policy Considerations

Considerations (cont.)

 Author: Martin F. Grace Center for Risk Mangement and Insruance Research and Fiscal Policy Research Center

Email: mgrace@gsu.edu

Home Page: http://rmictr.gsu.edu

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