Beware of tax reforms. As Kelly McCuthen writes for the Georgia Public Policy, too often tax reforms become more of the same--tax increases:

Absent spending controls, any major “reform” proposal in Georgia’s tax code – particularly a shift in revenues among different levels of government – becomes a masquerade that would increase the size of government. The American tradition of limited government cries out that you can’t have one without the other: Fiscal reform requires spending controls and transparency.

In the background is a lawsuit against Georgia's method of funding schools.