ALEC Releases 2009 Rich States, Poor States
March 18, 2009
According to the Executive Summary, the 15 policy factors used to calculate the scores are:
• Highest Marginal Personal Income Tax Rate
• Highest Marginal Corporate Income Tax Rate
• Personal Income Tax Progressivity
• Property Tax Burden
• Sales Tax Burden
• Tax Burden From All Remaining Taxes
• Estate Tax/Inheritance Tax (Yes or No)
• Recently Legislated Tax Policy Changes
• Debt Service as a Share of Tax Revenue
• Public Employees Per 1,000 Residents
• Quality of State Legal System
• State Minimum Wage
• Workers’ Compensation Costs
• Right-to-Work State (Yes or No)
• Tax or Expenditure Limits
ALEC finds the top ten best states (in order from one to ten) are: Utah, Colorado, Arizona, Virginia, South Dakota, Wyoming, Nevada, Georgia, Tennessee, and Texas. There are 4 overlapping states with the Tax Foundation’s State Business Tax Climate Index: Wyoming (1), South Dakota (2), Nevada (3), Texas (7).
ALEC’s bottom ten states (in order from 50-41) are: New York, Vermont, Rhode Island, Maine, New Jersey, Ohio, Illinois, California, Pennsylvania, Hawaii. Six of these states overlap with the ten worst states in our Index: New Jersey (50), New York (49), California (48), Ohio (47), Rhode Island (46), Vermont (43).
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