Governor Reynolds of Iowa has the right formula.

There’s a performance gap between red states and blue states.

Only three states have solvent systems.

Iowa lawmakers are enacting big reforms.

Money is escaping from California and New York.

Taking a look at how various states rank based on whether they are good places to create a small business.

Who is moving can have major implications for a state’s long-run competitiveness.

Tax-motivated migration is nothing new.

More than half of the states have now joined the tax-cutting club.

The next step hopefully will be a flat tax.