Lindsay asked Forrester to square his position (of NJ being number 45th) with Entrepreneur Magazine's #2 rating... Forrester cited (presumeably) this Beacon Hill study (pdf).
For the Record, Beacon Hill Institute resides in Suffolk University and is a conservative think tank (in Flaming liberalville Boston?!?) whose mission is... ahem:
Grounded in the principles of limited government, fiscal responsibility and free markets
I will delve into the Beacon Hill study to see if it is flawed in any way. If so... I will report back to you my fellow readers.