High sales taxes tend to spur low-tax zones nearby. The wealthy can use these to get around taxes. For example, border runs for those who live near borders (bec

High sales taxes tend to spur low-tax zones nearby. The wealthy can use these to get around taxes. For example, border runs for those who live near borders (because custom enforcement is often lax). Or doing purchases of highly expensive items in those low-tax zones and keeping them there -- such is already done now with high-value artworks and vehicles.