Delaware has a healthy corporate tax rate. Incorporations are popular there because of the extensive case law, which means few surprises. South Dakota has no c

Delaware has a healthy corporate tax rate. Incorporations are popular there because of the extensive case law, which means few surprises. South Dakota has no corporate income tax and might be a better analogy if it worked harder to court large companies. South Dakota is popular with certain kinds of companies and individuals (libertarians, for example, who are willing to go to lengths to have South Dakota plates so they don't have to pay tax on the vehicle.)