“Rhode Island has the worst unemployment tax system, the worst property tax system, and the third worst individual income tax system.” So says the Tax Foundation’s latest “State Business Tax Climate Index” report (full report -> PDF). Also, Rhode Island ranks 48th in the Foundation’s Individual Income Tax Index and 35th in both the Corporate and Sales Tax Indices. Put it all together, and RI ranks dead last, or first (depending on how you look at it). I guess we should be proud. We may be the smallest state, but we’ve got the largest overall tax burden! Yippee!