Did you know that "Absence of Income Tax is Key to State Competitiveness"? Well, so it is according to the headline of Cato's Daniel Mitchell writing up a report from the anti-tax Tax Foundation's report on which states are best for business.



Of course, according to this metric the best places to do business in the United States are . . . Wyoming and South Dakota. Bringing up the rear, by contrast, are prosperous states full of successful businesses -- California, New York, New Jersey, and Delaware.

We want to hear what you think about this article. Submit a letter to the editor or write to letters@theatlantic.com.