Abstract
New Hampshire bills itself as a highly attractive state to individuals and businesses seeking to relocate. This claim is made in part because of its tax structure and its lack of individual income or sales taxes. Taxes have been, and continue to be, a central item of debate each election cycle as critics and supporters of the tax system argue whether the current system is fair. This paper addresses the question of whether an income tax might be more fair for the citizens of New Hampshire by comparing the mean of property tax collections per capita to a proposed flat tax based upon IRS statistics of income by zip code.
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