3. North Dakota
The Heritage Foundation’s Stephen Moore said on FOX Business’ “Bulls and Bears” on Monday that Utah got the top spot for many reasons, including its flat-rate income tax of 5 percent and its lack of an estate tax.
“Utah spends … less than any other state per pupil on education, on public education, and yet, they have the highest test scores and the best results,” Moore told David Asman.
Utah has held the No. 1 spot since 2012.