As election time draws nearer, Gov. Ed Rendell is issuing a flurry of press releases to convince voters that his administration has improved Pennsylvania's competitiveness and economic growth.

One report that Gov. Rendell claims shows "that Pennsylvania's business climate is one of the best and most business-friendly" in our region is the "State Business Tax Climate Index" by the Washington, D.C.-based Tax Foundation.

However, a closer look at Gov. Rendell's record reveals that the bulk of the positive changes to Pennsylvania's business taxes pre-date his administration. Indeed, many of Rendell's changes have negatively impacted Pennsylvania's competitiveness, and he has blocked modest reforms that would provide much needed relief to the state's job creators.

The result has been continued economic stagnation for Pennsylvania - the same stagnation that occurred when the Ridge Administration was winning applause in the 1990s and early 2000s.

The Tax Foundation explicitly states that its Index is not designed "to attempt to measure economic opportunity or freedom, or even the broad business climate" of the states.

In contrast to the Tax Foundation's limited scope and qualified praise, one study that does consider the overall climate for "economic freedom and financial prosperity" - the "U.S. Economic Freedom Index 2004," published by the Pacific Research Institute in association with Forbes magazine - ranked Pennsylvania 45th among the 50 states.

So, given the dueling analyses, how does Pennsylvania truly rank?