In this world, nothing can be said to be certain except death and taxes, American statesman Benjamin Franklin once wrote to French historian Henri Jean-Baptiste Leroy.

For middle-class wage earners in some U.S. states, it's a toss-up as to which of the two can be considered more painful.

Currently, nine U.S. states have no personal income or wage income tax. The rest of states' residents have to suffer, and some suffer more mightily than others.

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