The Georgia Senate's overwhelming approval of a review of the state's tax systems was pretty much a foregone conclusion. The House approved such a measure last month by a vote of 111-55, and it now awaits only the signature of Gov. Sonny Perdue.

The tax overhaul plan is a response to the near-universal assessment that the state's tax system is, in the description of the Atlanta Business Chronicle, "out of date, too full of exemptions and discouraging to potential corporate prospects."