State income tax

https://www.wsj.com/opinion/hawaii-income-tax-rate-california-washington-democrats-010c64ce

Just make it 15% to claim the top spot.  Why settle for nbr 3?

When you order a large dinner someone has to pay for it.

Hawaii #1, again.

https://www.foxbusiness.com/personal-finance/how-much-do-you-need-retire-state-by-state-breakdown

state    cost of living
Hawaii     90,752
California     73,387
District of Columbia     68,709
Massachusetts     68,020
Washington     59,997
New Jersey     57,702
Colorado     54,908
New Hampshire     53,835
Oregon     53,486
Rhode Island     53,169
Utah     52,736
Alaska     51,363
New York     51,337
Connecticut     51,261
Maryland     49,007
Idaho     48,727
Montana     48,500
Nevada     47,750
Maine     47,028
Arizona     46,768
Virginia     46,086
Vermont     46,067
Delaware     45,339
Florida     44,170
Wyoming     41,527
Minnesota     41,513
North Carolina     40,995
Georgia     40,122
Wisconsin     39,851
South Dakota     39,301
New Mexico     38,999
Tennessee     38,314
Texas     38,124
South Carolina     37,995
Illinois     37,350
North Dakota     37,327
Pennsylvania     36,964
Nebraska     35,802
Missouri     34,659
Indiana     34,510
Kansas     34,426
Ohio     34,404
Michigan     34,160
Iowa     32,977
Alabama     32,898
Kentucky     32,559
Oklahoma     32,090
Arkansas     31,352
Louisiana     31,232
Mississippi     30,012
West Virginia     29,059