The author provides analysis of West VirginiaÕs current tax structure and provides policy recommendations to promote economic growth and job creation. Reforms in personal property taxation, simplifying state business taxes and providing an environment for investment in entrepreneurial endeavors. Capehart is quick to point out that a Òperfect tax systemÓ does not exist, but argues a ÒfairerÓ tax system is possible with the right amount of time, deliberation, political will and commitment to Òreal tax reform.Ó