Piles of academic studies show that tax policy impacts where people choose to live. In general, states with lower tax rates attract more businesses and residents. A new study from the Buckeye Institute’s Economic Research Center and the Georgia Public Policy Foundation shows that Georgia can reform its tax code to better compete with its low-tax neighbors and boost economic growth

Georgia is one of the fastest growing states in the country: Its population grew by 2.9% from 2020 to 2023, the 12^th biggest increase among the 50 states. But Georgia, right in the middle of the most populous region in the country, is not the only Southern state that is growing. Over this same period its neighbors South Carolina and Florida each grew by 5%, while Tennessee (3.1%) and North Carolina (3.8%) also experienced substantial growth.

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