WE'RE 44! Nebraska among 10 least favorable states for their tax climates, says the Tax foundationKCBusiness JournalThe Washington-based nonprofit said in a release that it ranks the states using five component indexes that measure corporate, individual income, sales, unemployment and property taxes. "The SBTCI is designed to measure the competitiveness of each state’s tax system so lawmakers, the media and the public alike can gauge how their state compares to other states. They can also use the SBTCI to pinpoint specific changes that will increase the competitive standing of their state. Good state tax systems levy low, flat rates on the broadest bases possible, and they treat all taxpayers the same. Variation in the tax treatment of different industries favors one economic activity or decision over another. The more riddled a tax system is with these politically motivated preferences the less likely it is that business decisions will be made in response to market forces." Look at the neighboring states who managed to hit the top rung as well as the bottom: This year's index names the 10 best states as Wyoming (No. 1), South Dakota (No. 2), Alaska (No. 3), Nevada (No. 4), Florida (No. 5), Texas (No. 6), New Hampshire (No. 7), Montana (No. 8), Delaware (No. 9) and Oregon (No. 10). The 10 worst states, according to this year's index, are Minnesota (No. 41), Maine (No. 42), Iowa (No. 43), Nebraska (No. 44), California (No. 45), Vermont (No. 46), New York (No. 47), New Jersey (No. 48), Ohio (No. 49) and Rhode Island (No. 50).