In a perfect follow-up to the above story on the Governor’s take on New York businesses, the Tax Foundation released the 2016 State Business Tax Index this week, with New York coming in 2nd last in the country! The index, which is released annually, measures how well states structure their tax systems as relates the impact they have on business as compared to other states. Wyoming, South Dakota and Alaska were the three best states in this regard, while New Jersey and California sandwiched New York at the bottom of the business tax barrel. In light of these results, and with apologies to Avis Car Rental, maybe Governor Cuomo is just a firm believer that when you’re #2, you trying harder!!!