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California and New York have some of the highest state taxes in the country. Florida and Nevada, among others, have no state tax. What impact

California and New York have some of the highest state taxes in the country. Florida and Nevada, among others, have no state tax. What impact does this have on companies deciding where to locate their businesses? Imagine you are a CEO of a major technology firm. Would you base your company in a low-tax state? What trade-offs might you have to make?

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