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State Tax Policy Trends to Watch in 2023

Tax Notes Talk

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The Challenges of Complying With Unique Income Tax Codes

When you have local governments passing things like income taxes, that creates challenges to taxpayers above and beyond just the actual increased tax burden. It's not as simple as just flipping a switch, right? They have to consider that they're sort of moving into a territory that traditionally has been dominated by much larger geographical entities like states. And now they're bringing the complexity of complying with unique income tax codes down to the local level.

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