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>Without a sales tax, a state has to have higher income tax or property tax levels. Both can do more to drive away high-value industry than broad-based consumption taxes.

Of course you have to raise other taxes or cut spending if you do away with sales tax. TAANSTAFL.

>But if a non-regressive tax system is your goal, let's analyze Amazon's loophole for its progressivity <snip>

Only in the presence of state sales tax. No sales tax = no advantage for Amazon.



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