Georgia’s poorest residents will pay a larger share of their income this year in state and local taxes than the wealthiest earners, according to a new study from the Institute on Taxation & Economic Policy, a nonprofit Washington think tank. That burden could grow as Republican lawmakers in the state legislature push for lower income tax rates while offsetting lost revenues with increases in sales taxes. It’s a trend showing up in many states, splitting the next big tax debate not just along partisan political lines but socioeconomic lines as well.