The New York Government is attempting to introduce nearly 100 new taxes to make up for a looming budget defecit. I have two points to make. First, most obviously, perhaps the answer is not to increase taxes but rather to reduct spending. But that ideological point aside, I think the more important point is that these taxes are likely to flop and not provide the amount of revenue expected, and in a worst case could potentially lead to an absolute reduction in revenues. When over half the state's population live extremely close to a state border (New York City accounts for nearly 40% of the state's population), these taxes could potentially induce consumers to drive a few extra miles (to New Jersey or Connecticut, say) to avoid paying taxes.