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From:
Tax Foundation
(Uncensored)
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2024 State Business Tax Climate Index | Tax Foundation
https://taxfoundation.org/research/all/state/2024-state-business-tax-climate-index/
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In recognition of the fact that there are better and worse ways to raise revenue, our Index focuses on how state tax revenue is raised, not how much. The rankings, therefore, reflect how well states structure their tax systems.