Introduction
The 2016 legislative session ended with nine states enacting changes to their tax codes sufficient to qualify for the Tax Cut Roundup. Each provided substantial tax relief for their citizens. Pro-growth tax reform was a key theme, as states took steps to both mend budgetary woes and improve their economic competitiveness. Rich States, Poor States: ALEC-Laffer State Economic Competitiveness Index illustrates how certain tax and fiscal policies lead states to prosper and others to fall behind. Fortunately, state legislators appear to be heeding this message.