Is State Income Tax Upsetting the Balance of Power in the N.H.L.?

LAS VEGAS — Four of the past five Stanley Cup championship teams have come from states that don’t collect state income taxes — and seven of the past 10 finalists.

Those runs, by the Florida Panthers, Tampa Bay Lightning, Vegas Golden Knights and Dallas Stars, have understandably sparked a debate over whether the teams involved have an unfair advantage in signing players at below-market rates.

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In many cases, players signing in those states — Florida, Tennessee, Texas, Nevada and Washington are among the states that deduct no further income tax than the federal taxes — would lose millions of dollars over the lives of their contracts if they played north of

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