Tax Foundation Economists on the 2007 State Business Tax Climate Index

State tax systems are complex, and their provisions vary widely. Which state tax systems represent sound tax policy? How can lawmakers judge the quality of their tax codes relative to neighboring states? In this podcast, Tax Foundation researchers Curtis Dubay and Chris Atkins discuss the recent release of the 2007 State Business Tax Climate Index, which provides a comprehensive ranking of the "business friendliness" of the 50 state tax systems (11 minutes, 19 seconds)....