Taxes should be applicable in the location in which the taxable item is earned/obtained. If your business does half of its business in two different states, then each state should only be able to tax on the stuff done within their borders. Any income tax would be just like property/sales tax: only applicable where the physical item/transaction occurs.
“Taxes should be applicable in the location in which the taxable item is earned/obtained. If your business does half of its business in two different states, then each state should only be able to tax on the stuff done within their borders. Any income tax would be just like property/sales tax: only applicable where the physical item/transaction occurs.”
I agree with that, although it would be rather complicated, but such is the concept of an income tax.
If an Income tax is on the individual then it can be only applied by the State and/or locality in which they live and only against that which they earn. This is in essence a “New” property taxes.