Tax breaks are enacted each year and, once in the tax code, remain there without evaluation or scrutiny. These tax preferences shrink the tax base and many reduce fairness by shifting taxes onto other businesses and individuals who do not receive the exemption or cause lawmakers to reduce state services. Georgia can follow models other states have used to scrutinize these tax breaks. Download the PDF.
Georgia Revenue and Funding Primer for State Fiscal Year 2027
Daniel Kanso, PhD
June 30, 2026
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