Your own state may have more strict rules and regulations for corporations, and higher tax rates, than Delaware. Procedures for incorporation in Delaware are more simple than most other states. The right to charter a corporation is vested in the state. Along with the state's right goes the power to impose reasonable regulations on any corporation incorporated within its borders.
Also, some states are more friendly to corporations than others, with easier regulations.
However, if your company is relatively small and you are not planning to operate interstate, you will do better to incorporate in your home state even if it has relatively strict regulations. Here's why:
Say you do business in your home state but have incorporated in Delaware (or Nevada). Your home state will look upon your Delaware corporation as a foreign one, requiring approval before it may be permitted to do business in that state.
I would incorporate in my home state. You will have to file corporation tax returns in your home state anyway..