Martin A. Sullivan (Contributing Editor, Tax Analysts) has published Tax Reform Blues for the Blue States, 107 Tax Notes 174 (2005), also available on the Tax Analysts web page as Doc 2005-7184, 2005 TNT 69-4.  Here is part of his provocative argument:

There is a striking relationship between high-tax states and states that supported Democratic Sen. John Kerry of Massachusetts in the last presidential election (so-called "blue states" because that is invariably how they are depicted on color television). All of the top 10 states listed in Table 1 went to Kerry in 2004. Of the bottom 10, all but one went for Bush. The figure below illustrates the lopsided burden placed on blue states. Although Kerry states are home to less than half the country’s voters, they account for more than two-thirds of the deduction for state and local taxes.