  W.Va’s job-killing tax cuts  July 13, 2013 By Sean O’Leary ,
In his post Boettner observes that in recent years, West
Virginia has reduced its two main business taxes, the Corporate
Net Income tax and Business Franchise tax, with the objective of
increasing revenue and jobs. He then points out that there's
"little evidence" the cuts have led to "significant job gains."
Boettner's measured conclusion reflects the Center's standard
that claims should be quantitatively demonstrable. But, because
I'm not associated with the Center (despite sharing a name with
one of its staffers), I can be more speculative and push
Boettner's findings to their logical and more compelling
conclusion, which is that, not only have the aforementioned tax
cuts not led to significant job gains, they have very likely had
the opposite effect and actually reduced the number of jobs in
West Virginia. Here's why.  Boettner observes that the Corporate
Net Income and Business Franchise taxes, which currently bring
in between $180 million