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英镑同欧元的换算，和即将实行的所得税最高税率，是导致这种局面的两个因素。
The reduced value of sterling against the euro and the proposed increase in the top rate of income tax are contributing factors to this.
大多数的州没有所得税。产生综合分析这些税种的因素的出口和洲际间的移动是有可能性的。
Most states have corporate income taxes. The possibilities for tax exporting and interstate mobility of factors of production complicate analysis of these taxes.
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