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How to Restructure Arizona's Tax Code: A Smarter, Flatter Tax Plan to Create Jobs

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Arizona's recent economic record has been impressive. Over the past 10 years, Arizona has been the third fastest-growing state in the country on average. Arizona's annual economic growth rate has been 1.6 percentage points faster than the national average. Job growth has been impressive, too. Nonfarm payroll employment grew over 33 percent, the second-fastest payroll employment growth in the country among all the states.

Arizona's accelerated economic growth has been a magnet for people. The...