The top state is in a surprising region.

Perhaps the Supreme Court can make up for some past mistakes

We fight to preserve tax competition among nations, but the principle’s effects exist within the US among the states, as well. George Scoville writes about the likely outcomes of a decision by Vermont to raise their cigarette taxes by $0.38 while New Hampshire lowers theirs by $0.10: Prices are information wrapped in incentives, and taxes […]

We often look at how tax competition affects nations, but the same concept applies to U.S. states as well. Two recent reports demonstrate what happens when politicians fail to understand just how tax competition works. In a report from the Maine Heritage Policy Center, we see how New Hampshire’s low retail tax rate is attracting […]

I ran across two interesting lists showing how politicians at the state and local level are often just as bad as the ones in Washington, DC. First, Forbes has an article identifying the 10 states with the highest income tax rates. The top rate is a big deterrent to entrepreneurs and investors, but it’s also […]