Massachusetts is about the last place one would expect a tax revolt, but that's what's brewing in Beantown. The state board of elections recently certified that citizen activists have gathered the 125,000 signatures required to qualify an initiative for the November ballot to eliminate the state income tax.

The Small Government Act would repeal the 5.3% income and wage tax, as well as the state capital gains tax, which reaches as high as 12%. The ballot initiative would replace the $12.5 billion in taxes with . . . nothing....