The Tax Foundation

April 15, 2005

City Journal -- 'America's Worst Urban Program'

"Today Buffalo ranks as one of the nation’s most depressed cities. The state and city have continued on this ruinous course. New York has, according to the Tax Foundation, the second-worst tax climate for businesses among the states; its workers’ compensation system is the third most expensive for employers, nullifying Buffalo’s continuing efforts to reinvigorate its industrial base."

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