Wyoming, South Dakota and Nevada have better tax climates than the rest of the nation, according to a study released by the Tax Foundation. In the 2015 State Business Tax Climate Index, the foundation found California, New York and New Jersey to be the worst states in terms of taxes – incidentally, all heavily Democrat states. “The absence of a major tax is a common factor among many of the top ten states,” the study said. “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 tax, the individual income tax, or the sales tax. … The states in the bottom ten suffer from the same afflictions: complex, non-neutral taxes with comparatively high rates.” While the only inevitable things in life are death and taxes, clearly low-tax policy is linked to economic freedom and prosperity. More…