What is the primary point missed by the per capita tax measure?

Question

Quizplus · Accepted Answer

Per capita tax measure only considers the population of a region, thus failing to take into account the actual tax burden imposed on the region. This inability to distinguish between tax importing and tax exporting regions leads to a skewed view of the tax base, which in turn can lead to inefficient taxation policies. Tax exporting refers to the situation where a region generates tax revenues, but these revenues are collected by another administrative unit, such as the national government.

What Is the Primary Point Missed by the Per Capita