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NYC Taxi drivers can live in Jersey and also not pay taxes in NYC. People, businesses and software will relocate to tax havens. States will have to increase taxes on what can't be moved, like land. Fully P2P ridesharing is coming so if you want to inject a tax here, put it on gas
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Tax gas and you get municipalities dependent on gas for an income as such gas use never goes down but maybe that's your intent.
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