No, this is not one of those stupid jokes about New Jersey.  This is not a joking matter.  We’re Number One!  In what?  Well, New Jersey is Number One in the nation for the number of people fleeing to other States.  And no, it’s not that NJ Turnpike smell that’s causing their flight; it’s high taxes.  You see, here in New Jersey we enjoy multiple blessings.  In addition to some of the worst traffic in the country, the highest car insurance costs, among the highest home prices and cost of living, we also enjoy the highest property taxes in the country, we’re in the top 5 in state income tax, and 2nd highest sales tax.  Not bad enough?  When Chris Christie ran for Governor in 2009, he complained that New Jersey was 49th in the nation in business climate.  In other words, it was easier to do business in 48 other States.  Christie probably took care of that, right?  Sure.  New Jersey now is number 50, dead last in business climate.  It’s not surprising.  Our 9% corporate tax is the highest in the nation.  What about excise taxes?  New Jersey has the 6th highest cigarette tax.  The liquor tax is about in the middle of the pack.  That’s why our leading newspaper the (Red) Star Ledger, says it’s time to raise it.    We have a pretty low gasoline tax.  They want to raise that tax too.  The rationale?  Well, it’s not the highest in the nation.  We want to be Number One.  And we’re inventive, we even tax the other taxes.  When you buy a liter of vodka in St. Thomas, you pay about $8.  In New Jersey it’s $25.  The additional $17 is federal and state tax.  In New Jersey, you also pay an additional 7% sales tax on the $25, so we tax the federal and state alcohol tax.  Neat, huh?  If it’s hard to live in New Jersey, it’s even harder to die there.  We not only have an estate tax on all assets over $675,000, we also have an inheritance tax of up to 16%.  New Jersey is a very bad place to die.  Oh, we’re number One in another category.  Tax Freedom day.  That’s the day you finally make enough to pay all the taxes, and actually start working for yourself.  In New Jersey, it’s May 13.  You’d think all this tax revenue would mean New Jersey is solvent, but it’s not.  We’re still broke, and every time another hard-working taxpayer says, “I’ve had enough,” and leaves, we get a little broker.  Escape from New Jersey?  It’s not a bad idea.