What’s keeping Arizona firmly in the middle is that they need to do a better job with business taxes.

Every one of the best tax systems raises sufficient revenue without imposing at least one of the three major state taxes — sales taxes, personal income tax and corporate income taxes.

I don’t know if Minnesota has anything to lament. It’s never bad to have high income. But high income does bring high taxes.

There’s no hope that a high income state ever will be able to draw back the same amount of funds they send to Washington.