This episode of What’s Ahead discusses the newly released State Business Tax Climate Index from the renowned, nonpartisan Tax Foundation.

It’s no surprise that almost all the states with the most benign business tax regimes are run by Republicans, while those with the worst are governed by Democrats. No wonder the bad ones are seeing people and businesses voting with their feet and moving to more hospitable climes.

Given this, it’s surprising that none of the major GOP presidential candidates has made radical tax cuts the centerpiece of their campaign the way Ronald Reagan did so successfully in 1980 against the high-tax incumbent, Jimmy Carter.