State governments in India levy a value-added tax on the sale of goods. The rate of this sales tax varies by type of good and by state. In Maharashtra, the general rate of sales tax is \(12.5 \%\), and in the bordering state of Karnataka, it is \(14.5 \%\). This difference in tax rates can lead to a good being cheaper in one state than in another. Why might a government that shares a border with another state not wish to set a rate of sales tax that is significantly different from the rate applicable in the other state? While explaining your answer, consider how a large sales tax rate differential might affect the behavior of consumers who live near the border and can shop easily on the other side of it. What could the higher-taxed state do to mitigate any concerns that businesses in the border region might raise?