If you were to start a new business, in what state would you choose to launch your effort? A non-partisan tax research group known as the Tax Foundation has released this year’s rankings of states considered the best tax climate for business. Topping the list is Wyoming. Contributing to that ranking is Wyoming’s lack of a corporate or individual state income tax. Tax Foundation Manager of Communications Richard Morrison explains that the Index enables business leaders, government policymakers, and taxpayers to make an apples-to-apples comparison of their state’s tax system. While some similar studies focus on the total amount residents pay in taxes each year, Morrison says the Index focuses on whether the state’s tax code itself enhances or harms the competitiveness of its business environment.