Document Type
Article
Publication Date
3-31-2010
Recommended Citation
http://coba.georgiasouthern.edu/pdf%20files/2010_03_31_Gruben_Inventory_Tax.pdf
COinS
Comments
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.