How do you get to be the lowest rated state in the country in terms of climate for business?

It’s easy. just have 25+ years of leadership from people named Cuomo, Pataki, and now Spitzer.

Here’s a short, pathetic editorial in today’s Wall Street Journal

Virtual Steamroller – WSJ.com

New York recently finished 50th in Chief Executive magazine’s survey of the best states to do business. Respondents cited high taxes, regulation and Governor Eliot Spitzer’s "hostile image toward business."

>>>>>>

Rather than competing for the title of most-taxpayer-unfriendly state, Mr. Spitzer would be wise to consider ways to attract more taxpaying businesses. A good start would be improving New York’s overall business tax climate, which the Tax Foundation ranks 48th among the states, just ahead of New Jersey.

New York is 48th, New Jersey is next – I wonder who came in 50th?