Dead Last:

The Tax Foundation has released a report that puts New York State last when it comes to creating a business friendly environment. The Foundations opinion is based on the States triple play of high business taxes, high income taxes and high sales taxes.

Of course most of the problem has been thanks to an out of control Albany, which the Gov. has had the unfortunate pleasure of battling every year with over the budget.

With this report though, it’s comforting to know that Elliot Spitzer might be our next Gov. since he has said part of his plan is to invest in transportation and education. When a Democrat uses the word “invest”, it usually means they plan on investing your money through higher taxes.

I can’t wait.