John Hoeven in To Save America, by Newt Gingrich

On Corporations: 2003: overhauled corporate tax from 10.5% to 7%

With the economy growing quickly and government spending remaining frugal, the state began considering a big tax cut that would boost the economy even more.

Enacted the following month, the tax cuts sent a welcoming message to entrepreneurs looking to start or expand businesses. Note that the government has not created jobs in North Dakota, but its pro-growth policies have created a virtuous cycle that stimulates the private sector.