Kansas slipped slightly in a ranking of business tax climate by the conservative Tax Foundation in Washington, D.C. Kansas’ overall ranking for 2017 was No. 22 in the nation, down from 21st in 2016 and 2015 and 20th best in 2014. The foundation is not a fan of the state’s tax exemption on pass-through business income. “Broadly speaking, good tax structure involves broad bases and low rates,” Jared Walczak, a coauthor of the report, told the Lawrence Journal-World. “Kansas departed from the idea of a broad base in this pass-through exemption where you have some individuals who are able to escape income taxes entirely.” Kansas ranked better in unemployment insurance tax (No. 11), individual income taxes (No. 18) and property taxes (No. 19) but worse in sales tax (No. 30) and corporate taxes (No. 39).