The evidence is likewise clear that companies are highly unlikely to leave Maryland, or decide against locating here, because of its tax rate. Maryland's rate is lower than that of Pennsylvania, the District of Columbia and Delaware (8.7 percent) and a little higher than Virginia's and West Virginia's. Numerous surveys and studies also demonstrate that more important to corporate leaders than state taxes are a well-educated, highly productive workforce, access to markets and suppliers, sound infrastructure, and a high quality of life for employees. The two proven ways to provide this are through effective public spending and raising the income of working families who, unlike the rich, will spend their income quickly on needed goods and services, creating both more jobs and a stronger economy. Expenses for labor, property, equipment, construction and transportation are far more substantial.