Commentary If, as the saying goes, the definition of insanity is doing the same thing over and over again and expecting different results, then mark New York’s state government down as insane. Wholly unwilling to learn from the past results of their tax and spend policies, the Empire State is doubling down by proposing to raise the top marginal tax rate in the state to the highest level in the country. New York Governor Andrew Cuomo recently proposed to raise the top marginal tax rate in the state from 8.82 percent to 10.86 percent, leaving New York with the highest combined state and local tax rate at 14.7 percent. Evidently, New York still thinks it can tax its way to fiscal sustainability. Despite demanding $15 billion from the federal government, Cuomo still put forward a FY 2022 budget that proposes to spend $192.9 billion. Of course, despite proposing a budget with the largest infrastructure plan …