An overlooked red state quietly built one of America’s most competitive tax systems

This material may not be published, broadcast, rewritten, or redistributed. ©2026 FOX News Network, LLC. All rights reserved. Quotes displayed in real-time or delayed by at least 15 minutes. Market data provided by Factset. Powered and implemented by FactSet Digital Solutions. Legal Statement. Mutual Fund and ETF data provided by LSEG. Economist Steve Moore, co-founder of Unleash Prosperity, slammed Virginia Democratic Gov. Abigail Spanberger for abandoning affordability in favor of "tax increases on just about anything that moves in Virginia." Texas and Florida usually come to mind when Americans think of tax-friendly states. But another deep red enclave has quietly joined the club: North Dakota. Tax cuts, strong finances and billions in oil revenue have combined to create one of the nation's most competitive tax environments while other states grapple with budget shortfalls and debates over tax hikes. The issue is likely to remain front and center for governors and state lawmakers as they look to attract residents, businesses and investment in the years ahead, and amid a growing affordability crisis in the United States. BLUE-STATE TAX BURDEN FUELS AMERICANS FLEEING TO REPUBLICAN