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Chief Executive magazine rates Wisconsin higher than last year

Wisconsin ranked 17th -- its best showing yet -- in Chief Executive magazine's 2013 Best & Worst States for Business.

That's up from 20th in 2012; 24th in 2011 and 41st place in 2010.

The state earned three out of five possible stars for taxes and regulation, as it did in 2012, and scored 3.5 stars for both workforce quality and living environment, down from four stars in those categories last year.

This was the ninth annual survey by the magazine and it said 736 chief executives responded to the poll.

Texas ranked No. 1, as it has each year. The article noted that Texas is one of nine states that do not impose a state income tax. California was in last place.