But Ms. Vick failed to foresee that the system would automatically report the fake employees to a state payroll-tax agency as if they were new hires at an actual company.

WSJ: Better Ideas Through Failure

It had seemed that hiring by businesses might make up for the shrinking state payroll: more than three private-sector jobs were created for every public-sector post lost until March.

ECONOMIST: Unemployment

He said he and his son calculated how much they pay in taxes -- federal income tax, federal payroll tax, state income tax, state sales tax, state property tax, gasoline tax.

WHITEHOUSE: The White House

Today, the nine states that do not tax personal income have shown undeniable gains in population growth, gross state product expansion, and non-farm payroll employment performance.

FORBES: Why Vice President Biden's Delaware Is A Big, Taxing Deal