Democratic Party Ninth District
By SUE HARMON

As we look forward (or not) to the upcoming legislative session, Georgians can expect the Republican leadership to dangle the ever-changing "Tax Cut" ideas in front of us. But will voters bite? Are Georgia voters so easily manipulated by the mere sound of the words "Tax Cut"?

Consider these facts, courtesy of the traveling "Tax Reform: a Reality Check" road show, sponsored by this impressive coalition: Georgia Budget and Policy Institute, AARP Georgia, Georgia Association of Educators, Georgia School Board Association, Georgia Municipal Association and Georgia Coalition United for a Responsible Budget.

Georgia remains a low-tax state. From 1992 to 2005, Georgia's state and local taxes as a percent of personal income remained relatively constant and Georgia is currently 40th in the country.

Georgia homeowners had the 14th lowest property tax rate in 2005. (Baer, AARP)

So what about Georgia's expenses? How do we spend our tax dollars? Another fact from our friends at GBPI: Over 75% of the state budget is spent on education, health care, public safety, and transportation which are critical public services, not exactly fluff.

Next question: Is our tax system in Georgia fair?

Again, GBPI has the data for us: Georgians in the lowest 20% of family income pay 12% of their income in state and local taxes while families in the top 1% in family income pay just over 7% of their income in state and local taxes.

No our tax system is not fair and yes we need tax

But what reforms make sense?

The Republican leadership just wants a tax cut, not tax reform, because they believe the people of Georgia are selfish and uninformed. At the present time, their plan calls for removal of school taxes paid by homeowners as well as removal of ad valorem taxes on vehicles. To pay for this tax cut they propose adding new taxes: on groceries, lottery tickets, and services like lawyers, accountants, architects, hair stylists, plumbers, etc. Do the people of Georgia not see this shell game for what it is?

Let's get wise to these tax cut schemes and do our homework. Let's have tax reform all right, but let's accomplish some good when we do it.

Let's create a circuit breaker program or expand the homestead exemption.

Let's eliminate unnecessary sales tax exemptions and tax some services.

Let's increase the cigarette tax.

Let's create an Earned Income Tax Credit

Let's broaden the tax brackets and raise the top tax rate.

These are just a few of the ideas proposed by our friends at GBPI. Do your state and yourself a favor by doing your homework. Above all beware the tax cut shell game.

If you want to learn more about meaningful tax reform consider attending the presentation, Tax Reform: A Reality Check, on January 14 at Thurmond McRae Lecture Hall at Brenau University. Event details at www.halldemocrats.org

Sue Harmon is a special education teacher, peace activist, and currently 1st Vice Chair of the Hall County Democratic Committee.