Fox News cited Attorney Devin Watkins on a proposed wealth tax:
The tiny number of rich people in State B would have to pay the same amount as all the rich people in State A. So, individually, rich people living in poor states would be taxed more than rich people in rich states, according to an analysis by Devin Watkins, attorney with the Competitive Enterprise Institute. For example, under apportionment, the wealthy in Mississippi would pay far more than the wealthy in Connecticut.
“A small state with a lot of rich people would not pay as much as a small state with only a few rich people,” Watkins told Fox News.