"Come on!" I moaned while driving southwest through Texarkana on the way home from Christmas this year. Construction was a mess and traffic was horrible.

New roads are underway as the south side of Texarkana booms with business growth ... then it hit me ... this just might be the best example of real economics I have ever seen. My frustration lifted for just a bit as I fought my way back to I-30, the cement artery that provides life to this city on which I have driven many times over the years.

Texarkana, a city located in both Texas and Arkansas, represents change we can believe in, believable because we can see it. In the last fifteen years, shopping centers, restaurants, merchandisers, and a regional hospital have sprung to life, to the point that major road construction was a necessity. So what's the big huge lesson, one that you never learned in college or is taught in today's universities?

The answer to that economic question is revealed in simple geography: Most, if not all, of the economic development is on the Texas side of the city, not Arkansas. The reason? Texas, unlike Arkansas, has no state income tax.

Entrepreneurs, when faced with the decision as to where to locate their businesses in this city, simply chose the dirt that offered them the best opportunity to keep more of their risk capital. Even though Texas does have higher property taxes and a state business franchise tax, Arkansas' state income tax would confiscate more of their profits than that of Texas. As a practicing CPA in Texas, I have learned that a business's tax burden is relatively fixed in the Lone Star State, whereas in Arkansas it's a percentage of income. Ya'll, Texas is just more business friendly, no two ways about it.

And, on a side note (a very important note at that), which part of Texarkana is experiencing job growth, Texas or Arkansas? Of course the answer is obvious, as the Lone Star shines quite bright over these fruited plains.

Now, my Arkansas friends need not think I am down on the Natural State, as I lived there for some 20 years and vacation in it's God blessed beauty most every year. I cannot, however, turn a blind eye to the truth about its current economy as compared to a less taxed state such as neighboring Texas.

It is a universal, undeniable, irrefutable truth of life, that economic development and job growth is birthed from the risk capital of entrepreneurs seeking the greatest return on their money. Liberals can do their best to silence the truth, but they cannot refute it. It can be mocked, but it cannot be disproved. It can be crushed to pieces by a biased media, but that will only spread the particles of economic truth to grow to new life in innovative places.

Job growth in 2010 and beyond rests solely in the hands of our entrepreneurs, and a government that encourages profits rather than one that confiscates profits will better serve those seeking jobs.

I hope that those who don't believe me will simply get in their transportation vehicle (Hybrid or Hummer, bicycle or Benz) and navigate through Texarkana via Interstate 30 and look around. The truth is obvious to the point of being blinding.