The United States needs tax reform — and soon. Our corporate tax rate is 35 percent, while the European average is 25 percent. We are not competitive. Our individual tax code has rates too high and too many politically driven tax credits and deductions. All true. But it’s also likely that no real tax reform will move in Washington for the next three years.

Why? Because the Democrats,who control the White House veto pen, oppose any reform that does not include at least $1 trillion in higher taxes on net and the Republicans, who control the House of Representatives, will never vote for such a tax hike.

In Washington we have three years of guaranteed gridlock ahead. But in 37 of the 50 states there is unified government — the opposite of gridlock.

Republicans have the governorship and total control of the legislature in 24 states, while Democrats hold complete political control in 13 states. This means that in many state capitols, Republicans and Democrats are able to carry out their preferred policy solutions alone. No partisan bickering. No “party of no.”

This dynamic is on display in Tennessee, one of the nation’s nine “no income tax” states. Tennessee, like other states with no income tax, has benefited greatly from its relatively hospitable tax climate.