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Georgia
Zell Miller, Democrat
Legislature: Democratic
Took Office: 1/91
Grade: C
Despite initially promising to serve only one term, the
folksy, charismatic Zell Miller was elected to a second term
after a close race in 1994. He is prohibited from seeking a
third consecutive term in 1998. For the most part, Miller
has successfully governed as a fiscally moderate Democrat.
In 1991, when many governors were raising taxes in an effort
to close budget shortfalls, Miller actually reduced taxes by
a modest $30 million. After raising taxes and fees by about
$230 million his second year in office, Miller cut taxes in
four of the next six years. In 1994 the cuts included a
$100 million reduction in the income tax. In 1996 Miller
enacted a phased-in elimination of the sales tax on food.
This year, he cut another $200 million from the income tax
cut. Miller has also repeatedly opposed efforts to raise
the state's gas tax, which is among the lowest in the na-
tion. While those tax cuts are laudable, Miller and the
Democratic legislature have defeated larger Republican tax
cuts. Furthermore, one of the key planks in Miller's first
campaign was establishing a new state lottery with funds
specifically earmarked for expanded spending on education.
Thus, while tax cuts have been enacted, they have been off-
set by the new revenues from the lottery. The substantial
expansion of the state education budget also explains why
Miller's record on spending is in such stark contrast to his
tax record. Under Miller, state spending rose from about
$8.5 billion in 1991 (in 1996 dollars) to more than $13 bil-
lion by 1996. One indication of Miller's expansive concep-
tion of the role of government spending is a new program--
much ridiculed--that will send a cassette or CD of classical
music to the parents of every newborn baby. Miller believes
soothing music will enhance brain development of infants.
In eight years the Georgia state budget has rapidly ex-
panded, but so has the state's torrid economy.
Score Grade Rank
Overall Fiscal Policy Score
44
C
31
Spending Score
32
D
41
Revenue and Tax Rate Score
50
C
20
Amount
4.1%
Average Annual Change in Real Per Capita Direct General Spending through 1996
2.3%
Average Annual Change in Direct General Spending Per $1,000 Personal Income through 1996
-0.2%
Average Annual Recommended Change in Real Per Capita General Fund Spending through 1999
0.1%
Average Annual Change in General Fund Spending Per $1,000 Personal Income 1996-98
2.3%
Average Annual Change in Real Per Capita Tax Revenue through 1997
0.4%
Average Annual Change in Tax Revenue Per $1,000 Personal Income through 1997
0.1%
Average Annual Recommended Change in General Fund Revenue Per $1,000 Personal Income through 1999
-1.4%
Average Annual Change in Real Per Capita General Fund Revenue 1996-98
-0.5%
Average Annual Recommended Tax Changes as % of Prior Year's Spending through 1999
0.0
Change in Top Personal Income Tax Rate, proposed and/or enacted (% points)
0.0
Change in Top Corporate Income Tax Rate, proposed and/or enacted (% points)
12.0
1998 Combined Top Income Tax Rates (Personal plus Corporate) (*0.5)
0.0
Change in Sales Tax Rate, proposed and/or enacted (% points)
0.0
Change in Gas Tax Rate, proposed and/or enacted (cents per gallon) (*0.5)