id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-329	Hasen, David	Tax Neutrality and Tax Amenities	2022	68	.pdf	application/pdf	30331	1145	44	See, e.g., Michael S. Kirsch, Taxing Citizens in a Global Economy, 82 N.Y.U. L. REV. 443, 493 (2007) (noting that few Americans change residence in response to tax rates). Again, although it can be expected that after-tax rates of return will equalize over time as capital investment responds to tax rates, the resulting allocations of capital and labor will be inefficient, or “distorted,” when compared with the allocations that would result in the absence of taxes, taking as a given in the latter case that tax revenues would be provided for in some fashion.16 As described above, the general solution to this problem is either to eliminate one level of tax or to eliminate an amount of tax equal to that imposed by one of the states.	cache/ftr-329.pdf	txt/ftr-329.txt