ÌÇÐÄÆƽâ°æ

The source states that it scores each state's business tax climate on a scale from 0 (worst) to 10 (best). This is done in a relative way: A score of zero does not mean "worst possible" but rather worst among the U.S. states. The source adds to this that "Many states’ tax rates are so close to each other that an absolute index would not provide enough information about the differences among the states’ tax systems (...)."

The source does explicitly state that in the event of a state not having a particular tax, it generally assigned a score of 10 - assuming that a zero tax rate was the lowest rate possible and gave that particular state a competitive advantage.

The overall index score consists of five components, and all carry a different weight. These are as follows:

1. Individual income tax - 30.5 percent;
2. Sales tax - 24.4 percent;
3. Corporate tax - 20.8 percent;
4. Property tax - 14.8 percent;
5. Unemployment insurance tax - 9.4 percent.