How can we make educated guesses on which states may experiment with tax policy? A variety of overlapping political and economic factors are relevant when considering which states may pose the highest risk for increasing business taxes, so determining a systematic way to evaluate these factors is essential. This report condenses these factors into one easy-to-understand state risk score. States with highest scores are considered more likely to increase business taxes in 2021. The map below summarizes our results. Click the button below to download the full report.