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A Canadian-based National Hockey League team hasn’t won the Stanley Cup since 1993. And, with the Carolina Hurricanes capturing hockey’s top prize in mid-June, Canadian fans will have to wait yet another year to see if Lord Stanley’s cup will finally return north of the 49th parallel.

JAY GOLDBERG: Canada’s high taxes are scaring away top talent Back to video

This drought for Canadian teams is unprecedented in the history of hockey. Never have Canadian teams — numbering seven of 32 NHL squads — failed to win hockey’s top prize for 10 years, let alone over 30.

What could explain this? Bad luck is certainly a factor. But so too is a difficulty attracting top talent, which actually has a lot to do with taxes.

As a recent study makes clear, taxes certainly play a role in where star players choose to sign, as their take-home pay is impacted by the top marginal tax rate where they choose to play.

Consider the example of a hockey player who earns a $750,000 salary, which is quite low........

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