Arizona finished 20th in a new study by the Tax Foundation showing which states are best at structuring their tax systems

All 50 states tax private property and unemployment insurance, according to the foundation’s analysis, which is titled the “2020 State Business Tax Climate Index.” But several states do without certain major taxes, such as corporate income, individual income and sales.

Many of the highest-rated states lack one of these major taxes, although some states that levy all the major taxes had high scores. That’s because their tax structures feature low rates and are broadly levied, the foundation reports.

Arizona also ranked 22nd for its corporate tax, 17th for individual income taxes, 40th for sales taxes and eighth in the property tax category.

The states at the bottom of the ranking tend to have complex, non-neutral systems for raising revenues, along with relatively high tax rates, according to the authors of the analysis. 

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How Do State Tax Systems Measure Up?

State	Overall Rank	Corporate Tax Rank	Individual Income Tax Rank	Sales Tax Rank	Property Tax Rank	Unemployment Insurance Tax Rank
Wyoming	1	1	1	6	39	27
South Dakota	2	1	1	35	22	44
Alaska	3	26	1	5	25	46
Florida	4	9	1	23	13	2
Montana	5	21	25	3	12	20
New Hampshire	6	43	9	1	44	45
Nevada	7	25	5	44	10	47
Oregon	8	33	38	4	18	36
Utah	9	12	10	22	5	15
Indiana	10	11	15	20	2	25
Delaware	11	50	41	2	6	3
Michigan	12	18	12	9	24	17
Texas	13	47	6	36	38	12
Missouri	14	5	24	24	7	9
North Carolina	15	3	16	21	34	10
North Dakota	16	19	20	27	3	13
Colorado	17	7	14	37	14	43
Tennessee	18	24	8	47	31	24
Washington	19	41	6	49	27	19
Arizona	20	22	17	40	8	6
Idaho	21	29	26	12	4	48
New Mexico	22	20	31	41	1	8
West Virginia	23	15	28	18	17	29
Kentucky	24	17	18	14	36	49
Virginia	25	14	35	11	32	41
Wisconsin	26	30	37	7	23	37
Oklahoma	27	8	33	39	19	1
Nebraska	28	31	21	10	41	11
Pennsylvania	29	46	19	17	21	42
South Carolina	30	4	34	31	30	26
Mississippi	31	10	27	34	37	5
Georgia	32	6	36	29	28	39
Maine	33	38	22	8	43	32
Kansas	34	35	23	38	20	14
Illinois	35	36	13	33	40	40
Massachusetts	36	39	11	13	48	50
Hawaii	37	16	47	30	11	28
Ohio	38	42	44	32	9	7
Rhode Island	39	40	29	25	45	31
Alabama	40	23	30	50	15	18
Louisiana	41	37	32	48	33	4
Iowa	42	48	42	15	35	35
Maryland	43	32	45	19	42	33
Vermont	44	45	39	16	49	16
Minnesota	45	44	46	28	26	34
Arkansas	46	34	40	46	29	23
Connecticut	47	27	43	26	50	21
California	48	28	49	45	16	22
New York	49	13	48	43	46	38
New Jersey	50	49	50	42	47	30

* 1 is best; 50 is worst

Source: Tax Foundation