Top personal income tax rate: 0%
Top individual capital gains rate: 0%
Top corporate income tax rate: 0%
Top corporate capital gains rate: 0%
Gas tax: 14 cents
Wireless tax: 8 cents
Internet access tax: No
Along with zero income taxes and capital gains taxes, Wyoming boasts no death tax, "very low" gas and diesel taxes, an excellent ranking on highway cost effectiveness and the lowest electric utility costs in the country, the report says. But along with that comes high property, consumption-based and unemployment taxes and high workers comp expenses for businesses within the Yellowstone State. Also, spending levels over a five-year period at the state and local level are the highest in the country, even though Wyoming has the second-lowest debt levels, according to the analysis. Federal funding is also above the national average.