Rick Karlin reports in the Albany Times Union that a conservative group ranks New York 49th for business tax climate, only beating New Jersey. “New York has decidedly improved but on most of these measures it remains uncompetitive compared to other states,” said Jared Walczak, senior policy analyst at the Tax Foundation. State Budget Division spokesperson Morris Peters disagreed. "The (Tax Foundation's) obvious ideology aside, the facts are that this administration has been rigorous and effective in constraining state spending growth to the lowest level in modern history – resulting in lower taxes for all New Yorkers," he said in an email. "We now have the lowest corporate tax rate since 1968, the lowest manufacturers tax rate since 1917 and, with the new income tax cuts phasing in this year, the lowest middle class tax rates since 1947." Read the full story in the Albany Times Union.