Colorado's Campaign to Get California Firms to Leave the Tax Hell

Colorado makes it pitch to California business:

California, you're still the one!
Colorado's tax structure rewards investment and innovation. Colorado:

* Offers a flat corporate tax rate of 4.63 percent, the second-lowest in the nation (among states that access corporate income taxes)

* Simplified its corporate tax structure with the passage of single factor legislation in 2008, allowing companies to pay taxes based solely on their sales in the state. Companies can still choose to use two- or three-factor formula

* Assesses a flat personal income tax of 4.63 percent, ranking Colorado sixth-lowest among states that levy an individual income tax

The economic views of Barbara Boxer, Dianne Feinstein, and other big government advocates make it difficult to compete.