Capital gains tax preferences are costly, inequitable, and ineffective. They deprive states of millions of dollars in needed funds, benefit almost exclusively the very wealthiest members of society, and fail to promote economic growth in the manner their proponents claim. Download the PDF.
It’s Time to Modernize Georgia’s Tobacco User Fee and Add Commonsense Safeguards for a Healthier State
Daniel Kanso, PhD
December 15, 2025
Overview Georgia has the nation’s second lowest state cigarette user fee and lags most other
