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Would it not be easier to have one federal tax than one tax per state? A standard, wide-spread tax shared with the states would be easy to implement, wouldn't hurt business, and would avoid the lunacy of states competing with each other.
Canada has had such a tax for years. Everyone hated it when it came in, and most still dislike it today, but it is accepted as necessary, and helped keep our government solvent. Personally, I like paved roads ...
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