‘Three years after Gov. Cuomo took office pledging to make New York “open for business,” the state still has the nation’s worst business tax climate, a new report found.’

Yabbut . . . the Tax Foundation’s ranking is solely on taxes, which are a piss-poor measure of business climate. A better method was used by CNBC which rated many factors that make up business climate (we blogged about it in August of 2012). They put New York at #34.

Tax Foundation Study Says New York Not-So-Open For Business | New York Daily News.