Weighing tax burdens by state

If it's open space and low taxes you're looking for, try Wyoming.

According to a new book by attorney and writer Charles R. Wolpoff, "The State Tax Report 2000-2001" (Agora Financial Publishing), Wyoming is the most taxpayer-friendly state in the nation. (It's also the least populated.)

To arrive at his "comprehensive measure of the degree to which each state confiscates your wealth," Mr. Wolpoff factors in "average burdens" of local and state income taxes across all income levels, property taxes, gas taxes, and sales taxes.

Top 10 taxpayer-friendly states:

1. Wyoming 6. Texas

2. Alaska 7. South Dakota

3. Tennessee 8. Washington

4. Nevada 9. Mississippi

5. Florida 10. Colorado

10 least taxpayer-friendly states:

41. Minnesota 46. Pennsylvania

42. Illinois 47. New York

43. Hawaii 48. Maine

44. Maryland 49. New Jersey

45. Wisconsin 50. Connecticut

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