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The most striking finding of a recent study that reviewed every federal tax return with more than $1 million in reported income between 1999 and 2011 is how little elites seem willing to move to exploit tax advantages across state lines in the United States.[22] Budget experts from California and New Jersey, two states with relatively high taxes on top earners, concluded in a recent article: The new revenue has helped improve our states economies by supporting vital investments in education and infrastructure

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