The Tax Foundation has released its 2015 State Business Tax Climate Index.
The organization considered a number of things in its effort to "show how well states structure their tax systems," such as tax code complexity and tax rates for real estate, franchises, corporate and personal taxes and other criteria.
The lowest-ranked states:
- New Jersey (No. 50)
- New York (No. 49)
- California (No. 48)
The top-ranked states:
- Wyoming (No. 1)
- South Dakota (No. 2)
- Nevada (No. 3)
Read the entire report here or download a PDF of the report here.