The November 2005 issue of Expansion Management magazine has ranked Wyoming No. 3 in its 11th annual Legislative Quotient evaluation of the business climate created by each of the 50 state legislatures.

What a business really needs to focus on are things like who pays the taxes, and how much to they pay? Does government spend within its means, or is it standing in line ahead of your business and soaking up most of the bank's loan dollars? Are tax rates going up or down? How about spending? Are they mortgaging your businesses' future by racking up huge deficits, and then requiring you to pay for it at increasingly higher tax rates? These are the important "legislative" issues that effect business, not the hot-button social issues.

Expansion Management is a monthly magazine for executives of companies engaged in the process of comparing cities to determine the best location for a future manufacturing or service sector facility.

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