In this week's episode, we speak to Dr. Whitney Afonso, Professor of Public Administration and Government at The University of North Carolina at Chapel Hill School of Government. We discuss state and local sales tax policy and issues and considerations surrounding the creation of such policy, including understanding the tax base, exporting tax burden and sales tax leakage, "cross-border" shopping, and the economic incidence and revenue generation of expanding the tax base. In Ripped from the Headlines, we discuss a local measure in Napa, California proposing to raise the city's sales tax, and how municipalities can deal with "tax fatigue" on ballot measures.