I wrote a bit about Japan's hometown tax system, which is aesthetically beautiful, novel and sensible tax policy, and a cautionary tale about incentives all at the same time: https://www.kalzumeus.com/2018/10/19/japanese-hometown-tax/ …
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This is super interesting & your explanation is really clear. Fascinating stuff, thanks for writing it up, I'll ask my Japanese friends about it
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Reminds me of the proposed “California victory fund.” Is this the next phase of capitalism, where taxes are paid but people pick the destination of their taxes?
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