2) New York
Top state income tax rate: 8.82 percent
State sales tax: 4 percent
Per capita property tax: $2,338
New York is a tough state for taxes, but it is no longer the worst of the worst, thanks to some corporate tax reforms that are phasing in. The state also eliminated the individual and corporate alternative minimum tax. Its 4 percent sales tax is on the low side of states that impose a sales tax.
