South Dakota

Rank: 1st
SBSI Score: 32.292

Highlights:

• No personal income, individual capital gains, corporate income, corporate capital gains, and
death taxes
• Second lowest crime rate
• Low number of health insurance mandates
• Low level of state and local government spending
• Relatively low electricity costs
• Low workers’ compensation costs
• High consumption-based taxes
• High five-year rate of increase in state and local expenditures
• High level of federal revenue as a share of total state and local revenue

 

Nevada

Rank: 2nd
SBSI Score: 38.531

Highlights:

• No personal income, individual capital gains, corporate income, corporate capital gains, and
death taxes
• Low wireless taxes
• Lowest level of state and local government employees
• Second lowest level of federal revenue as a share of state and local revenue
• No Internet access or Amazon taxes
• High consumption-based taxes
• High unemployment taxes
• High gas taxes
• High level of state and local government debt
• High state minimum wage

 

Wyoming

Rank: 4th
SBSI Score: 46.049

Highlights:

• No personal income, individual capital gains, corporate income, corporate capital gains, and
death taxes
• Lowest electric utility costs
• Very low gas and diesel taxes
• No Internet access of Amazon taxes
• Second lowest level of state and local government debt
• Excellent ranking on highway cost effectiveness
• High property, consumption-based and unemployment taxes
• High workers’ compensation costs
• High level of state and local government spending
• Highest five-year rate of increase state and local government spending
• Highest level of state and local government employees

 

Washington

Rank: 11th
SBSI Score: 52.312

Highlights:

• No personal income, individual capital gains, corporate income, and corporate capital gains
taxes
• Very low electric utility costs
• Fairly low level of federal revenue as a share of state and local revenue
• Very high consumption-based and wireless taxes
• Imposes a state death tax
• High unemployment taxes
• High workers’ compensation costs
• High gas and diesel taxes
• High levels of state and local government spending and debt
• Large number of health insurance mandates
• High state minimum wage
• High crime rate

 

Florida

Rank: 8th
SBSI Score: 50.081

Highlights:

• No personal income, individual capital gains and death taxes
• Very low unemployment taxes
• Low level of federal revenue as a share of state and local revenue
• Strong private property protections
• No Internet access and Amazon taxes
• Solid education reforms
• Low level of state and local government employees
• High property and consumption-based taxes
• High crime rate
• High gas tax
• High wireless taxes
• Imposes a corporate alternative minimum tax

 

Alaska

SBSI: 54.584 (15th Place)

Highlights:

• No personal income and individual capital gains taxes
• No death tax
• Imposes a corporate alternative minimum tax
• Higher state minimum wage
• Poor private property protections

 

 

Texas

Rank: 3rd
SBSI Score: 39.076

Highlights:

• No personal income, individual capital gains, corporate income, corporate capital gains, and
death taxes
• Relatively low gas and diesel taxes
• Low level of state and local government spending
• Second lowest workers’ compensation costs
• High property, consumption-based and wireless taxes
• Large number of health insurance mandates
• Very high crime rate

 

Colorado

Rank: 9th
SBSI Score: 51.317

Highlights:

• No death tax
• No corporate alternative minimum tax
• Relatively low corporate income and corporate capital gains taxes
• Low unemployment taxes
• No Internet access and Amazon taxes
• Low five-year rate of increase in state and local government spending
• Strong education reforms
• Imposes an individual alternative minimum tax
• High level of state and local government debt
• Relatively large number of health insurance mandates

 

 

 

Alabama

Rank: 6th
SBSI Score: 48.765

Highlights:

• Lowest property taxes
• Relatively low personal, corporate income, corporate capital gains and unemployment taxes
• No death tax
• No individual or corporate alternative minimum tax
• No Internet access and Amazon taxes
• Low level of state and local government debt
• Low number of health insurance mandates
• Strong private property protections
• High number of state and local government employees

 

Mississippi

Rank: 12th
SBSI Score: 52.319

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Low unemployment taxes
• Low gas and diesel taxes
• Low level of state and local government debt
• Low number of health insurance mandates
• No Internet access and Amazon taxes
• Poor private property protections
• High consumption-based taxes
• Large number of state and local government employees
• High level of federal revenue as a share of state and local revenue

 

 

South Carolina

Rank: 5th
SBSI Score: 47.047

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Low unemployment taxes
• Low gas and diesel taxes
• Fairly low capital gains and consumption taxes
• No Internet access or Amazon taxes
• Strong private property protections
• Strong education reforms
• Low number of health insurance mandates

• Good ranking on highway cost effectiveness
• Fairly high personal income taxes
• High workers’ compensation costs
• Very high crime rate

 

Tennessee

SBSI: 53.539 (11th Place)

Highlights:

• No personal income and individual capital gains taxes
• No corporate alternative minimum tax
• Low property taxes
• Lowest level of state and local government employees
• Low level of state and local government spending
• High consumption-based taxes
• Imposes additional income tax on S-Corporations
• Poor private property protections
• High crime rate

Missouri

SBSI: 55.964 (19th Place)

Highlights:

• No death tax
• No corporate or individual alternative minimum tax
• Low gas and diesel taxes
• Low level of state and local government spending
• Good ranking on highway cost effectiveness
• Poor protection of private property

 

Ohio

Rank: 7th
SBSI Score: 49.538

Highlights:

• No corporate income and corporate capital gains taxes
• No individual alternative minimum tax
• Low five-year state and local spending rate
• Relatively low number of health insurance mandates
• Strong education reforms
• Poor private property protections
• High level of federal revenue as a share of state and local revenue
• High workers’ compensation costs
• High state minimum wage

 

Virginia

Rank: 10th
SBSI Score: 51.697

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Low consumption-based and wireless taxes
• Fairly low gas and diesel taxes
• Low unemployment taxes
• No Internet access or Amazon taxes
• Strong private property protections
• Low level of federal revenue as a share of state and local revenue

• Fairly low crime rate
• Low workers’ compensation costs
• High number of health insurance mandates

 

Oklahoma

SBSI: 57.094 (21st Place)

Highlights:

• Very low property taxes
• No individual or corporate alternative minimum tax
• No death tax
• Low gas and diesel taxes
• Low level of state and local government spending
• High workers’ compensation costs
• High crime rate
• Poor private property protection

Georgia

SBSI: 56.643 (20th Place)

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Good private property protection
• Low unemployment taxes
• High crime rate

 

Illinois

SBSI: 60.653 (28th Place)

Highlights:

• Fairly low personal income and individual capital gains taxes
• No individual or corporate alternative minimum tax
• Additional tax on S Corporations
• High state minimum wage
• High gas and diesel taxes
• Poor private property protections

Michigan

SBSI: 60.327 (26th Place)

Highlights:

• No individual or corporate alternative minimum tax
• No death tax
• Strong private property protections
• Relatively low number of health insurance mandates
• Low level of state and local government employees
• Best four-year government spending trend
• High property taxes
• High gas and diesel taxes
• Additional tax on S Corporations

Indiana

SBSI: 54.967 (17th Place)

Highlights:

• No individual or corporate alternative minimum tax
• Relatively low personal income and individual capital gains taxes
• Low unemployment taxes
• Low electric utility costs
• Low workers’ compensation costs
• Low level of state and local government spending
• High corporate income and corporate capital gains taxes
• High gas and diesel taxes

Delaware

SBSI: 62.873 (32nd Place)

Highlights:

• Low property taxes
• Low consumption-based taxes
• No individual or corporate alternative minimum tax
• High personal income, individual capital gains, corporate income and corporate capital gains taxes
• High level of state and local government spending

 

New Mexico

SBSI: 59.075 (25th Place)

Highlights:

• Low individual capital gains tax
• No death tax
• No individual or corporate alternative minimum tax
• Low property taxes
• Strong private property protection
• High consumption-based taxes
• High crime rate
• High level of state and local government employees

Arkansas

SBSI: 58.653 (24th Place)

Highlights:

• Second lowest property taxes
• No death tax
• No individual or corporate alternative minimum tax
• Low workers’ compensation costs
• Lowest level of state and local government expenditures
• High personal income taxes
• High consumption-based taxes
• Poor private property protection
• High crime rate

 

 

Utah

SBSI: 53.777 (12th Place)

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Low electricity costs
• Low workers’ compensation costs
• Low level of state and local government employees
• Relatively low level of health insurance mandates
• Very high unemployment taxes

New Hampshire

SBSI: 58.635 (23rd Place)

Highlights:

• No personal income and individual capital gains taxes
• No death tax
• Very low consumption-based taxes
• Low crime rate
• Low level of state and local government expenditures
• Highest property taxes
• High corporate income and corporate capital gains taxes
• Added tax on S Corporations
• High electric utility costs

 

Kentucky

SBSI: 58.481 (22nd Place)

Highlights:

• Low property taxes
• Very low electric utility costs
• No individual or corporate alternative minimum tax
• Imposed an additional tax on S Corporations
• Poor private property protection

 

Pennsylvania

SBSI: 61.969 (30th Place)

Highlights:

• No individual or corporate alternative minimum tax
• Relatively low personal income and individual capital gains taxes
• Highest corporate income and corporate capital gains taxes
• Low crime rate
• Relatively low number of government employees
• Large number of health insurance mandates
• High workers’ compensation costs
• High diesel taxes

Louisiana

SBSI: 60.362 (27th Place)

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Low property taxes
• Very high consumption-based taxes
• High crime rate
• High level of state and local government employees
• High level of state and local government spending
• Worst four-year government spending trend

 

Maryland

SBSI: 66.590 (36th Place)

Highlights:

• No individual or corporate alternative minimum tax
• Low consumption-based taxes
• Low unemployment taxes
• High corporate income and corporate capital gains taxes
• Poor private property protections
• Very high number of health insurance mandates

 

Montana

SBSI: 63.326 (33rd Place)

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Low consumption-based taxes
• High unemployment taxes
• High workers’ compensation costs

 

Wisconsin

SBSI: 62.002 (31st Place)

Highlights:

• No corporate alternative minimum tax
• Fairly low individual capital gains tax
• Low consumption-based taxes
• Low level of state and local government employees
• High personal income taxes
• High property taxes
• High gas and diesel taxes

Connecticut

SBSI: 71.881 (41st Place)

Highlights:

• High corporate income and corporate capital gains taxes
• High property taxes
• Imposes added death tax
• High gas and diesel taxes
• High state minimum wage
• Large number of health insurance mandates
• Poor private property protections
• Second highest electric utility costs
• Low consumption-based taxes

 

 

North Dakota

SBSI: 55.880 (18th Place)

Highlights:

• No death tax
• No corporate or individual alternative minimum tax
• Low electric utility costs
• Second lowest crime rate
• Best ranking for highway cost effectiveness
• Highest unemployment taxes
• High level of state and local government employees

Kansas

SBSI: 61.512 (29th Place)

Highlights:

• No individual or corporate alternative minimum tax
• Solid ranking on highway cost effectiveness
• Right-to-work state
• High level of state and local government employees

 

Oregon

SBSI: 69.373 (39th Place)

Highlights:

• Lowest consumption-based taxes
• No death tax
• No individual or corporate alternative minimum tax
• Highest personal income and individual capital gains taxes
• High unemployment taxes
• High state minimum wage

North Carolina

SBSI: 68.350 (38th Place)

Highlights:

• No corporate or individual alternative minimum tax
• High personal income and individual capital gains taxes
• High unemployment taxes
• High number of health insurance mandates
• High crime rate
• High gas and diesel taxes
• High level of state and local government employees

Nebraska

SBSI: 66.653 (37th Place)

Highlights:

• No corporate alternative minimum tax
• Low electric utility costs
• High level of state and local government employees
• High level of state and local government spending
• Poor private property protections

 

West Virginia

SBSI: 66.470 (35th Place)

Highlights:

• No death tax
• Low property taxes
• Low electric utility costs
• Low level of state and local government spending
• High corporate income and corporate capital gains taxes
• Highest workers’ compensation costs

Hawaii

SBSI: 75.877 (44th Place)

Highlights:

• Highest personal income tax
• Highest consumption-based taxes
• Very high gas and diesel taxes
• Highest electric utility costs
• High individual capital gains tax
• High level of state and local government employees
• High level of state and local government spending
• High unemployment taxes
• Poor private property protections
• No individual or corporate alternative minimum tax
• Fairly low corporate capital gains tax
• Low property taxes
• Low number of health insurance mandates

 

Idaho

SBSI: 65.052 (34th Place)

Highlights:

• Lowest level of state and local government spending
• Lowest number of health insurance mandates
• Low electric utility costs
• No death tax
• Low crime rate
• Fairly low property taxes
• High unemployment taxes
• High workers’ compensation costs
• Poor private property protections
• High personal income and individual capital gains taxes

 

Vermont

SBSI: 79.399 (47th Place)

Highlights:

• High personal income, individual capital gains, corporate income, and corporate capital gains taxes
• High property taxes
• High electric utility costs
• High workers’ compensation costs
• High level of state and local government employees
• Poor private property protections
• No individual or corporate alternative minimum tax
• Low crime rate

Massachusetts

SBSI: 75.634 (43rd Place)

Highlights:

• High corporate income and corporate capital gains taxes
• Imposes added death tax
• High electric utility costs
• High level of state and local government spending
• Poor private property protections
• Low consumption-based taxes
• Low workers’ compensation costs
• No corporate or individual alternative minimum tax

 

New York

SBSI: 82.989 (49th Place)

Highlights:

• High personal income, individual capital gains, corporate income, and corporate capital gains taxes
• High property taxes
• High consumption-based taxes
• High gas and diesel taxes
• High level of state and local government spending
• Large number of health insurance mandates
• High electric utility costs
• Large number of state and local government employees
• Added death tax
• Poor private property protections
• Low workers’ compensation costs
• Low crime rate

Rhode Island

SBSI: 76.676 (45th Place)

Highlights:

• High corporate income and corporate capital gains taxes
• High property taxes
• High unemployment taxes
• Highest number of health insurance mandates
• High electric utility costs
• High gas and diesel taxes
• Poor private property protections

Maine

SBSI: 77.394 (46th Place)

Highlights:

• High personal income, individual capital gains, corporate income, and corporate capital gains taxes
• High property taxes
• Large number of health insurance mandates
• High electric utility costs
• High workers’ compensation costs
• Low crime rate

 

Iowa

SBSI: 70.375 (40th Place)

Highlights:

• Very high corporate income and corporate capital gains taxes
• High individual capital gains tax
• High unemployment taxes
• Imposes added death tax
• Relatively low number of health insurance mandates
• Low crime rate

 

California

SBSI: 80.572 (48th Place)

Highlights:

• High personal income, individual capital gains, corporate income, and corporate capital gains taxes
• Highest gas and diesel taxes
• High level of state and local government spending
• Added tax on S Corporations
• Added death tax
• Poor private property protections
• Large number of health insurance mandates
• High electric utility costs
• High workers’ compensation costs
• Lowest unemployment taxes
• Relatively low level of state and local government employees

 

Minnesota

SBSI: 74.994 (42nd Place)

Highlights:

• High personal income, individual capital gains, corporate income, and corporate capital gains taxes
• High unemployment taxes
• Large number of health insurance mandates
• Imposes added death tax

 

New Jersey

SBSI: 84.209 (50th Place)

Highlights:

• High personal income, individual capital gains, corporate income, and corporate capital gains taxes
• Second highest property taxes
• High level of state and local government spending
• High electric utility taxes
• Added death tax
• Poor private property protections
• Fairly low consumption-based taxes
• Low crime rate
• Low gas and diesel taxes

Washington, DC

SBSI: 86.825 (51st Place)

Highlights:

• High personal income, individual capital gains, corporate income, and corporate capital gains taxes
• High property taxes
• Highest level of state and local government spending
• High electric utility costs
• Very high number of state and local government employees
• Added tax on S Corporations
• Imposes death tax
• High minimum wage
• Highest crime rate
• Lowest workers’ compensation costs
• Low unemployment taxes
• Relatively low number of health insurance mandates

 

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