From the National Dialogue on Entrepreneurship:
If you really hate paying taxes, you might consider a move to Wyoming. That’s because Wyoming ranks No. 1 in the latest State Business Tax Climate rankings produced by the Tax Foundation. Each year, the Tax Foundation assesses how states perform on a host of measures. The reports assess 113 different variables that examine corporate taxes, individual taxes, sales, unemployment, and property taxes. The Index doesn’t simply honor states for keeping taxes low.
The Tax Foundation’s top performers have low, flat taxes that treat all taxpayers in a similar manner. In addition to Wyoming, other top performers (in rank order) are: South Dakota, Alaska, Nevada and Florida. On the other side of the ledger are Rhode Island (#50), Ohio (#49), and New Jersey (#48).
To access the 2007 edition of the Tax Foundation’s State Business Climate Tax Index, visit www.taxfoundation.org/publications/show/78.html.
To see just the index by State: