Briana Lives in One State and Works in the Adjoining

question 198

Essay

Briana lives in one state and works in the adjoining state. Both states tax the income she earns from her job. Does
Briana have any relief from this apparent double taxation of the same income?

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Definitions:

Lower-Order Needs

refer to basic human requirements such as safety, physiological needs, and security, primarily described in Maslow's hierarchy of needs.

Maslow's Hierarchy

A psychological theory proposing that humans are motivated by five basic categories of needs: physiological, safety, love/belonging, esteem, and self-actualization, in that order.

Lower-Order Needs

Basic human requirements such as physiological and safety needs that must be satisfied before higher-order needs can be addressed.

Higher-Order Needs

Esteem and self-actualization needs in Maslow’s hierarchy.