I think your comment emphasises the importance of good function and variable naming. I've read some incredibly clear and obvious C code and some incredibly hard to understand Python code that both do the same thing - it basically all comes down to the naming choices used. `TAX_RATE_WY` would be far easier to understand and maintain (especially when seeing other state abbreviation suffixes nearby) and has the added benefit of using the same `TAX_RATE_` prefix for _all_ similar values so is much easier to pick up on when scanning through the code.

The science of reading and literacy would likely be a very valuable course to teach in CS programs.