According to the Tax Foundation's newest report on the state of the state's taxation levels, Kentucky remains unspectacular. Ranked number 24 by the Foundation, the commonwealth remains in the middle of the pack in the 2013 State Business Tax Climate Index.

However, some of Kentucky's neighbors offer room for improvement:

• West Virginia comes in one rank higher at number 23 with relatively even scores in all areas, including corporate, individual, sales, unemployment insurance, and property tax rates.

• Missouri ranks at number 16 and shows up Kentucky particularly with its low corporate, unemployment insurance, and property tax rates.

• Tennessee comes in at number 15 and nails Kentucky with its low, business-friendly corporate tax rate which ranks 14th in the nation and its individual income tax rate ranking eighth.

• Indiana is the leader of the bunch in the region and ranks in at number 11. The Hoosier State outperforms Kentucky in virtually all areas of taxation.

Though Kentucky is very strong in its low sales tax, 9th lowest in the nation, the commonwealth demonstrates its propensity for nanny-statism by coming in at an abysmal 48th in the country for unemployment insurance taxes.

Middle of the pack may be acceptable to Frankfort, but Kentuckians demand more.