The Tax Foundation annually ranks American states by “state business tax environment”, and the FY2010 ranking is available here: http://www.taxfoundation.org/files/bp59.pdf
The higher the rank of a state is, the better business tax environment it is, i.e. the more business-friendly the tax regime of that state is.
Alaska – until July 2009 governed by Sarah Palin – is ranked third. That means its tax regime is the 3rd most pro-business tax regime in the US. It levies a high CIT rate but no PIT and no general sales taxes. Alaska trails only SD and Wyoming.
Nevada, which levies no income tax and relies on taxes on casinos (LV is in Nevada), is ranked 4th.
Liberal states – the same states which are now experiencing high unemployment rates and a high number of corporation delocalizations – are the ones with the most oppressive tax apparatuses. New Jersey ranks 50th, which means its tax regime is the most oppressive one in the US. New York was ranked 49th. California, governed by Arnold Schwarzennegger, ranks 48th; its taxes are absurdly high and cannot generate sufficient revenue for its huge, bloated, liberal bureaucracy. Intel has recently set up a facility in Arizona (ranked 28th).
Ohio, governed by Ted Strickland, ranks 47th. Not surprisingly, since Strickland was elected, over 1 mn Ohioans were laid off by their employers.
Iowa, governed by Chet Culver, ranks 46th; MD ranks 45th; Rhode Island, the smallest state in the Union, ranks 44th. Pawlenty’s Minnesota ranks 43th, i.e. eighth-worst.
Wisconsin was ranked 42nd, and Vermont was rated 41st. Arkansas – thanks to liberal governors Mike Huckabee and Mike Beebe – ranks 40th. Mike Huckabee raised taxes, on net, by a larger amount of money than Clinton did (as governor).
North Carolina ranks 39th; CT ranks 38th; West Virginia, the 2nd poorest state of the Union, ranks 37th. Massachusetts, governed by Deval Patrick, ranks 36th.