5. Rhode Island
This state has the dubious distinction of being the worst state for unemployment insurance taxes: It taxes employers in a variety of ways for unemployment insurance, with a number of different tax rates and extra surtaxes. Moreover, its 4.88 percent effective rate for property taxes is ranked 46th. The state also ranks 42nd for corporate taxes, with a 9 percent corporate rate. Rhode Island has the second-highest cigarette tax, which is $3.50 per pack of cigarettes.
