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News Link • TAXES: State

The 10 States with the Best Tax Systems (and the 10 Worst)

• https://fee.org, Daniel J. Mitchell

Yesterday, I wrote about the newest edition of Economic Freedom of the World, which is my favorite annual publication.

Not far behind is the Tax Foundation's State Business Tax Climate Index, which is sort of the domestic version of their equally fascinating (to a wonk) International Tax Competitiveness Index.

Tax Rates Matter

And what can we learn from this year's review of state tax policy? Plenty:

[T]he specifics of a state's tax structure matter greatly. The measure of total taxes paid is relevant, but other elements of a state tax system can also enhance or harm the competitiveness of a state's business environment. The State Business Tax Climate Index distills many complex considerations to an easy-to-understand ranking.

That's the theory, but what about the results?

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