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I found your responses humorous. Taxes paid can in no way be related to the areas that you rate. I was referring to the overall tax burden in NJ, which is quite high. Since you like references, I will refer you to:http://www.taxfoundation.org/taxdata/show/481.htmlTennessee was 46th in overall tax burden in 2006. New Jersey was 3rd. I stand by my statement of the NJ confiscatory tax rate. The other points that you interject are superfluous since thery are influenced by many factors other than tax tates.