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The authors said that the state’s natural resources benefit both residents and tourists, so both should pay, and that a visitors-only fee may be illegal.
No tax distribution table can present every nuance associated withestimated changes in the distribution of taxes. It is possible toinclude enough information so that the results are not presented ina biased or misleading manner (although there is little assurancethey will not be interpreted and reported in a biased andmisleading manner). Until distribution tables are abandoned orreformed, the best defenses against misleading tables are educationand full disclosure of information.