The United States might be the land of the free, but some states are clearly freer than others. Based on a new national ranking, New Yorkers have the worst claim to the benefits of a free society.

This week, the North Carolina-based John Locke Foundation published its inaugural First in Freedom Index. Using more than 60 data points, we calculated fiscal, educational, regulatory and health-care freedom in the 50 states.

New York ranked last.

Yes, this means that the state has the dubious distinction of having less freedom than California and even New Jersey.

Between high taxes and onerous regulations, New Yorkers are squeezed more than residents of other states, on top of the high cost of living.

This endeavor was no mere academic exercise. A sizable body of empirical research suggests that fiscal freedom drives economic growth, educational freedom raises student achievement, regulatory freedom promotes entrepreneurship, and health-care freedom improves quality of life.

All states have room to improve, but none more than New York.

Overall, 25 percentof states total ranking was based on taxes controlled and amended only through the decisions of state lawmakers. These included individual income, sales, corporate, property and unemployment insurance taxes. Another 25 percentfocused on government spending, including welfare payments, food stamps, housing assistance and various grants and subsidies.

Using these and other measures of fiscal freedom, we determined that New York ranked 47th nationwide. Frankly, that should come as no surprise to taxpayers and small business owners.

NewYork has one of the highest tax burdens in the nation.

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High taxes, regulations make NY dead last in freedom