Well, that may well be, and I don't have a problem with that. But, first, and most obviously, the Seattle tax was essentially earmarked. Second, tying tax obligations to economic activity is a distinct approach to taxing companies per employee. I'm quite alright with companies paying taxes to jurisdictions based on where their work. That's related to the fundamental legal principle of personal jurisdiction. I think doing it as Seattle did -- actually collecting taxes based on number of employees (as opposed to profits, revenues, sales or otherwise) is bad form. I'm sure taxes are taxes are taxes and it all evens out, the form creates an appearance that is tough to sell -- especially when it goes to funding a war on homelessness.
In any event, I didn't much focus or care about the form. It only struck my interest because it was a tax Seattle repealed.
In any event, I didn't much focus or care about the form. It only struck my interest because it was a tax Seattle repealed.
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