Missouri and Kansas placed at 15th and 22nd respectively on the Tax Foundation’s 2017 State Business Tax Climate Index, which is designed to measure how competitive a state is when it comes to business tax.
The index uses a system that takes into account more than 100 variables in each state’s corporate, individual income, sales, property and unemployment insurance taxes. Each state is ranked in those areas and an aggregate ranking is then calculated.
Last year, Missouri came in 17th and Kansas at 21st. Neither state was highlighted in the report as having demonstrated a notable change.
The most favorable business tax climate was found in Wyoming—the least favorable in New Jersey.