A Washington, D.C.-based think tank has placed Connecticut near the very bottom of the list in its annual ranking of the states’ business tax climates.

The right-leaning Tax Foundation ranked the Nutmeg State number 44 this year, compared with its ranking of 42 last year.

The foundation gives states higher rankings for a lack of corporate income tax, individual income tax or sales tax, and it said the states bottoming out the list tend to have “complex, non-neutral taxes with comparatively high rates.” The Tax Foundation’s methodology, however, has been criticized by both state officials and other think tanks for counting items that are not taxes, for example.

The organization ranked Wyoming as the very best state on this year’s index and New Jersey as the very worst.