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georgia amendment 1

Georgia Amendment 1 Threatens the State’s Housing Market

Georgia should focus on policies that restrict the overall growth of property taxes, not policies that functionally freeze property taxes for current owners by shifting costs onto new owners and into the sales tax.  

6 min read
Taxpayers Shoulder a Heavy Burden for Sports Stadium Subsidies

Taxpayers Shoulder a Heavy Burden for Sports Stadium Subsidies

Sports stadium subsidies are salient political gimmicks designed to appear as if politicians are providing tangible benefits to taxpayers. The empirical evidence shows repeatedly that stadium subsidies fail to generate new tax revenue and new jobs or attract new businesses.

6 min read
Rescheduling marijuana and rescheduling cannabis Department of Justice DOJ tax and legalization of cannabis and marijuana Section 280E

What Are the Tax Consequences of Rescheduling Marijuana?

The Department of Justice (DOJ) recently announced that it would move to reschedule marijuana. This move doesn’t do as much for legal cannabis sales as proposed federal legislation like the States 2.0 Act, but rescheduling cannabis has major ramifications for cannabis businesses.

4 min read