Kirk Smith, a professor at the University of California, Berkeley, calls climate change the world's biggest regressive tax: the poorest pay for the behaviour of the rich (see map).

加州伯克利大学的教授柯克·史密斯认为，气候改变是世界最大的递减税：最贫穷的国家支付了富国的费用。

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And when the tax code lacks permanency, business owners have a hard time planning and must spend even more time and resources to map out the best routes for growth, says Bill Rys, tax counsel for the National Federation of Independent Business, a lobbying group in Washington.

WSJ: Help Wanted: Tax-Compliance Gurus

To help you keep track, Forbes has just updated our map here, showing the 2011 estate tax law in all the states.

FORBES: More States Want To Tax Your Estate

Ashlea Ebeling, The State Estate Grab, 2010 Edition, Forbes.com, June 9, 2010 (providing an interactive map that shows the dollar amount exempted from taxes and the top tax rate in each state).

FORBES: Tax Foundation Report: How The Expiration Of EGTRRA Impacts State Estate Taxes