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I've think I've seen an ad spot on CNN touting NY state as having the 2nd best business climate for startups - but other studies rank NY as being one of the worst if not the worst conditions for business.
http://legalinsurrection.com/2014/01/just-how-bad-is-californias-business-climate/
I kind of enjoyed hearing Phil Michelson's outburst a year back on the CA tax structure - maybe it was still on Lefty's mind when he missed the cut at Augusta this year ? or maybe he had filed his 2013 CA state return just before heading to the Masters ?
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