Opinion | State Tax Masochism by the Sea

One great benefit of America’s federalist Constitution is policy competition among the states. Voters in Florida don’t have to live under New York’s laws, and Americans and businesses can vote with their feet by moving across state lines.

That truth came into focus again last week when the Tax Foundation released its annual ranking of state business tax climates, and there’s a yawning gap between the winners and losers. The best performers ease commerce by forgoing major taxes. The worst stack up punishing rates, making new business much more difficult and costly.