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New York and New Tax

According to a Manhattan Institute survey, more than half of high-earning New Yorkers are working entirely from home and 44% are considering leaving the city. Ned Lamont, Connecticut's governor, has said "the old idea of the commuter(通勤者) going into New York City five days a week may be outdated." It does seem {#blank#}1{#/blank#} that the tens of thousands commuting from Mr. Lamont's state will continue to do so. The region's governors have {#blank#}2{#/blank#}well together to deal with the pandemic(流行病), but the friendliness may soon end over taxes.

When people from {#blank#}3{#/blank#}states like New Jersey and Connecticut commute to New York to work for a New York-based employer, they must pay New York tax on the related earned income. Even those who work from home must pay New York taxes unless the employee is working outside New York by {#blank#}4{#/blank#}.

Taxpayers and those states are looking closely at this loophole(漏洞). In December, Connecticut and New Jersey applied to the Supreme Court to consider a case which {#blank#}5{#/blank#}a state's authority to tax non-residents' income while they are working remotely. They think this is definitely a(n) {#blank#}6{#/blank#} to the city's finances. "Firms have considered leaving the city before, and employees are gradually accepting the idea. They have been working remotely for almost ten months and they've {#blank#}7{#/blank#}to that idea."

Companies are also watching the progression of the billionaire Mark to Market Tax Act, which would treat capital {#blank#}8{#/blank#}from billionaires' property as taxable income. New York's Democratic governor said he would reject any laws {#blank#}9{#/blank#}heavy taxes on the rich, because it would drive out wealthy, mobile residents. It would not take too many moving trucks for the city to feel the economic loss, says Michael Hendrix. A 5% {#blank#}10{#/blank#}of New Yorkers making about $10,000 would result in an annual loss of $933m—roughly the amount distributed to the city's health department.