Orange County Register, May 12, 2010

California is tied for last place on yet another study of how and what states tax. The report, “Taxifornia,” is part of the California Prosperity Project by the Pacific Research Institute, a free-market advocacy group. Here are the five least burdensome states, based on a 10-point scale (10 is best):

1. South Dakota, 8.8

2. Delaware, 8.6

3. Texas, 7.7

4. Louisiana, 7.7

5. Nevada, 7.6

Five most burdensome:

1. California, 3.1

2. South Carolina, 3.1

3. New York, 3.1

4. Vermont 3.3

5. Alaska, 3.3

— Jan Norman