Geography of taxes

Washington Blade
March 28, 2008
Regardless of your political affiliation, one debate that usually inflames passions in the Washington Metro Area is whether it’s best to live in D.C, Virginia or Maryland. The question becomes more important if you are a same-sex couple. For example, let’s say you’ve saved $1 million in your retirement account, which you planned to leave to your partner at death. In which jurisdiction would the taxes be the lowest on your estate: D.C., Virginia or Maryland? If you said D.C., you’d be wrong. Maryland? No, guess again. The answer is Virginia. Yep, that’s right, the anti-gay Commonwealth. [link]