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California
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"California is a state located on the West Coast of the United States. It is by far the most populous U.S. state, and the third most extensive (after Alaska and Texas). It is home to the nation's second- and sixth-largest census statistical areas (Los Angeles Metropolitan Area and San Francisco Bay Area), and eight of the nation's fifty most populated cities (Los Angeles, San Diego, San Jose, San Francisco, Fresno, Sacramento, Long Beach and Oakland). The capital city is Sacramento."
Source: Wikipedia

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Texas
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"Texas has a "low taxes, low services" reputation. According to the Tax Foundation, Texans' state and local tax burdens rank among the lowest in the nation, 7th lowest nationally; state and local taxes cost $3,580 per capita, or 8.4% of resident incomes.
Texas is one of seven states that lack a state income tax. Instead, the state collects revenue from a state property tax and sales tax, which is charged at the rate of 6.25%, but local taxing jurisdictions (cities, counties, special purpose districts, and transit authorities) may also impose sales and use tax up to 2% for a total maximum combined rate of 8.25%. Texas is a "tax donor state"; in 2005, for every dollar Texans paid to the federal government in federal income taxes, the state received approximately $0.94 in benefits.
In 2010, Site Selection Magazine ranked Texas as the most business-friendly state in the nation, in part because of the state's three-billion-dollar Texas Enterprise Fund. Texas has the joint-highest number of Fortune 500 company headquarters in the United States, along with California.
In 2010, there were 346,000 millionaires in Texas, constituting the second-largest population of millionaires in the nation. "

source: Wikipedia

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