> The paper looks at corporate and income tax but completely ignores sales tax, so it treats Oregon as being the highest tax state (with a 9.1% income tax rate,

> The paper looks at corporate and income tax but completely ignores sales tax, so it treats Oregon as being the highest tax state (with a 9.1% income tax rate, 0 sales tax) while a state like Texas is treated as a 0% income tax state when it has an 8.25% sales tax rate for major urban areas. Point taken, but, there's a practical limit to how much a high earner can buy and thereby pay sales tax, but there's relatively less limit to how much a high earner can earn and thereby pay income tax. Kind of like shorting stock. To say it another way, you can choose to limit your purchases, but you're highly unlikely to forgo income. Orthoganally, both taxes greatly impact low earners, since most or all such wages must be spent. Sales tax impacts high earners much less than income tax.