On this week’s podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses the recently released State Business Tax Climate Index for 2011. The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst). South Dakota’s tax system is the most welcoming to economic activity while New York’s tax code ranks 50th as the least hospitable. Click here to listen to the podcast. For more information, see Tax Foundation Background Paper No. 60, “2011 State Business Tax Climate Index.”
