At one time...and I'm not sure if its changed since I moved away...Oregon had a pretty robust state income tax, but no sales tax, while the opposite was true in Washington. People living in Portland's suburb of Vancouver, WA had the best of both states...they paid no income tax, but did all of their shopping across the river and beat the sales tax as well. Then the two tax jurisdictions got together and made sure that everyone was properly screwed, whether they worked and/or shopped in Portland or not.

More to the basic point, when I lived in Prescott, AZ, the major shopping center was on a narrow strip of reservation land (Yavapai nation) alongside the road to Prescott Valley. The city fathers were continuously propagandizing people to shop elsewhere, since they didn't get their local sales tax (I think it was 1%) on purchases there. Things didn't cost less, because the Yavapai charged just about the same amount of tax, but they got a lot of business because that's where Home Depot and Wally-World were. The city has since moved heaven and earth (LOTS of earth, not to mention concrete and asphalt) to get a mall built about half a mile south-off the reservation.