text: Chad,  It would be better to have a fuller presentation that a simple regurgitation of a Kiplinger press release?  The article:
  1.  Overlooks effectiveness of taxes.  Denmark, Germany, Sweden, etc., use their taxes more effectively than the US, but would probably be rated as not friendly tax regimes by Kiplinger.  
  2. Overlooks regressiveness of Hawaii's tax regime.  It lets the rich off with lower taxes: Sales tax is not charged on the things that the rich spend most of their money on:  Stocks, bonds, legal fees, real estate, etc.  And Hawaii's property taxes could double and still be in the bottom 50% nationwide.