Ohio has poor tax climate, report says

The Tax Foundation said it analyzes more than 100 tax provisions for every state and uses that information to determine a single score for each.

The states with the worst scores were New York, New Jersey and California. These states have "complex, non-neutral taxes with comparatively high rates," the foundation said.

The states with the highest scores were Wyoming, South Dakota and Nevada. These state do not have a corporate or individual income tax.

"With this report, we're asking: how well is your tax code structured?" said Tax Foundation economist Scott Drenkard in a prepared statement. "Are businesses in your state spending too much time complying with onerous tax provisions? Are you double taxing things you shouldn't?'"

The Tax Foundation describes itself as a non-partisan tax research group based in Washington, D.C.