Despite the tax cuts passed by the federal government, Americans will spend more on taxes than they spend on food, clothing, and housing combined.
You're foursquare in a dilemma if you want to broaden the base and lower tax rates. If you broaden the base, you raise taxes on people who pay nothing, and if you lower rates you cut taxes for the rich.
Taxes matter to businesses. How a state taxes business is just as important as how much a state taxes businesses.