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The 2007 CFO State Tax Survey,the fifth since 1996 conducted by CFO Publishing, asked corporate tax officials about states’ handling of a number of tax issues, including the fairness of their audit department and the independence of their appeal process.
California was judged as having the worst overall tax environment, narrowly beating New Jersey for the distinction. Both states were considered the worst offenders in nearly every category.
A state’s overall tax climate also weighs heavily in corporate decisions to move to a state or expand operations within a state.
States with the most negative influence on corporate relocations and expansions:
* New Jersey
* California
* Massachusetts
* New York
* Pennsylvania
Two States Take Title for Worst Tax Climate – By Camilla McLaughlinby, Realtor.org
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