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<p>2017 State Business
Tax Climate Index
PRINCIPLED
INSIGHTFUL
ENGAGED
By Jared Walczak, Scott Drenkard, and Joseph Henchman
ISBN: 978-1-942768-12-8
© 2017 Tax Foundation
1325 G Street, NW, Suite 950
Washingtion, D.C. 20005
202.464.6200
taxfoundation.org
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Executive Summary
The Tax Foundation’s State Business Tax Climate Index enables business leaders, government
policymakers, and taxpayers to gauge how their states’ tax systems compare. While there are
many ways to show how much is collected in taxes by state governments, the Index is designed to
show how well states structure their tax systems, and provides a roadmap for improvement.
The 10 best states in this
year’s Index are:
1. Wyoming
2. South Dakota
3. Alaska
4. Florida
5. Nevada
6. Montana
7. New Hampshire
8. Indiana
9. Utah
10. Oregon
The 10 lowest ranked, or worst,
states in this year’s Index are:
41. Louisiana
42. Maryland
43. Connecticut
44. Rhode Island
45. Ohio
46. Minnesota
47. Vermont
48. California
49. New York
50. New Jersey
#27
MA
#44
RI
#43
CT
#50
NJ
#19
DE
#42
MD
(#47)
DC
#47
VT
#7
NH
2017 State Business Tax Climate Index
TAX FOUNDATION
Note: A rank of 1 is best, 50 is worst. Rankings do not average to the total.
States without a tax rank equally as 1. DC’s score and rank do not affect other
states. The report shows tax systems as of July 1, 2016 (the beginning of Fiscal
Year 2017).
Source: Tax Foundation.
10 Best Business Tax Climates
10 Worst Business Tax Climates
WI
#46
#39
#12
#8
#45
#24
#33
#11
#37
#36
#32
#34
#13
#38
#41
#14
#31
#35
#21
#3
#15
#23
#40
#25
#1
#2
#29
#6
#20
#10
#17
#22
#16
#9
#5
#48
#28
#4
#18
#49
#30
#26
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STATE BUSINESS TAX CLIMATE INDEX
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The absence of a major tax is a common factor among many of the top ten states. Property taxes
and unemployment insurance taxes are levied in every state, but there are several states that
do without one or more of the major taxes: the corporate income tax, the i