Appleby: No Migration Without Taxation—State Exit Taxes

Andrew Appleby (Stetson; Google Scholar), No Migration without Taxation: State Exit Taxes, 60 Harv. J. on Legis. 55 (2023): The movement of people and the movement of money are often discrete. As such, governments can address the effects of each separately. Because residence provides a general jurisdictional basis for state…

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