A new Big Labor v. Taxpayers Index, produced by the Competitive Enterprise Institute’s WorkplaceChoice.org, shows where government worker unions have the most power to dip into taxpayers’ wallets.

When politicians sit across the table from unions representing government workers, they’re bargaining with the very people whose votes they’ll want come the next election. Giving those same unions collective bargaining rights, too, tilts the set-up even further against the interests of taxpayers.

The Big Labor v. Taxpayers Index ranks all 50 states on 23 factors, such as whether a state has laws limiting how unions can spend workers’ dues on political activity, whether union elections are conducted by secret ballot, and the power of binding arbitrators to make generous awards with the taxpayers money.

According to the index, the five states whose laws are the most favorable to taxpayers are Tennessee, Utah, Idaho, Texas, and Florida; while the five states whose laws are most favorable to unions are New York, New Jersey, Illinois, Connecticut, and Pennsylvania.