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Is there a better test case for it? I agree it’s flawed and out of scale, but I can’t think of much short of a country. Country by country comparisons are often really weak and I don’t know how much better they would be.
This is a much worse comparison. People move between states all the time. For wealthy people who already own multiple homes, it's something that can be planned within a week. It's just not comparable. You might as well run human drug trials on fish.
What stops people from evading on state capital gains taxes when they can just relocate in a week? And is the income of those 30000 people going to make or break the system? I suspect most of those people evade through equity anyway.
Nothing stops them. That's my point.
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