Document Type

Article

Publication Date

3-31-2010

Abstract

Excerpt: "Georgia is one of only six states that continue to impose such a (inventory) tax. Ideally, a tax generates more income for the state. So why did other states abolish similar systems? Primarily because it is a regressive tax that fosters inequities." Author's biography: Dr. Kathleen Gruben is an associate professor of marketing and director of the Center for Retail Studies at Georgia Southern University. She can be reached at kgruben@georgiasouthern.edu.

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