The news that Tax Foundation ranks New York as the second worst business climate in the country wasn't really a surprise. New York has gotten bad scores from the group in the past, and it's usually based on the same things local business groups complain about: high taxes and lots of regulation. But the Tax Foundation's report does predict that New York's ratings could improve because of changes in the capitol stock tax. Unshackle Upstate's Greg Biryla explains what other changes would be needed for a better business climate.