For the third year in a row, Wyoming has fostered the nation's best business climate, thanks to low rates on corporate and personal income taxes made possible by a booming oil industry, according to a new report from the Tax Foundation.
In fact, six of the top 10 states with the best business climate are western states, bolstered at least in part by new revenues from energy production that allows them to reduce other types of taxes. In many cases, the top-ranked states omit at least one major stream of revenue altogether, such as an income tax or a sales tax.
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