According to a new report from the Tax Foundation, Wisconsin’s tax climate ranks 43rd this year among the 50 states.

The 2013 State Business Tax Climate Index looks at over 100 variables in individual income tax, corporate income tax, sales tax, unemployment insurance tax, and property tax, and synthesizes them into a single score.

The 10 best states in this year’s 2013 Index are Wyoming, South Dakota, Nevada, Alaska, Florida, Washington, New Hampshire, Montana, Texas, and Utah. Many of these states do not have one or more of the major taxes, and thus do not have the associated complexity and distortions.

The 10 lowest ranked, or worst, states in the 2012 Index are Maryland, Iowa, Wisconsin, North Carolina, Minnesota, Rhode Island, Vermont, California, New Jersey, and New York. New York slid past New Jersey for the bottom spot by having the worst individual income tax, the sixth-worst unemployment insurance taxes, and the sixth-worst property taxes. (The overall scores for the two states remain close, New Jersey at 3.403 and New York at 3.395.)

2013 State Business Tax Climate Index Ranks and Component Tax Ranks of Wisconsin and the Surrounding States