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probably by questionnaires on spending habits

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Seems to me that no matter how you slice it, whichever way the reports are being compiled, the accuracy is going to be extremely low.

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I suspect it might be but in its core it points at a truth, anyone who works in a country creates value and anyone who spends their earnings in a country contributes to tax. And I would not be surprised that proportional to their income immigrants end up paying more tax to their country than a billionaire.

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