The Tax Foundation, a non-profit research group focusing on tax policy, released its 2011 State Business Tax Climate Index (Eighth Edition) last week. In order to determine each state's rank, the Tax Foundation compared the tax systems of each state looking at the corporate income taxes, individual income taxes, sales taxes, unemployment insurance taxes, and property taxes. The Tax Foundation ranked Arkansas ranked 39th, up from 40th place in their 2010 State Business Tax Climate Index.
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