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Is Delaware the new tax hell?

The Sun's editorial page notes that Delaware, long reputed tax haven, is cranking up taxes to fill an enormous budget gap. Delaware Gov. Jack Markell, it reports, has:

I think Delaware may still look pretty good next to Maryland the next time the Tax Foundation does its study. Delaware's gross receipts tax -- a stealth sales tax -- is still far lower than Maryland's 6 percent sales tax. Unlike Maryland, Delaware has no "piggyback" income tax for localities. So even a top income-tax bracket in Delaware of 6.95 percent is far less than what most Marylanders pay even in lower brackets for the combined state and local income tax. That's the first thing taxpayers see.

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(Note that the Tax Foundation percentages are not tax brackets. Rather they represent all state and local taxes -- property, sales, income etc. -- paid by people in that state as a percentage of personal income.)

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