The Tax Foundation, a nonpartisan research institute, ranked Delaware's tax code as the 15th most competitive in the nation in its 2018 State Business Tax Climate Index. The report looks at different tax categories and how tax codes are structured.
Here is the organization's breakdown for Delaware:
"While the amount of revenue a state raises gets a lot of attention, it doesn't tell the whole story about a state's tax system," said lead-report author Jared Walczak, a senior policy analyst at the Tax Foundation. "The goal of the Index is to start a conversation between taxpayers and legislators about how their tax system compares with other states, and provide a roadmap for improvement."