Washington state improved its standing in a national assessment of how friendly state tax systems are to businesses, moving from No. 8 last year to No. 7 this year, according to a report released Wednesday by the nonpartisan Tax Foundation.The Washington D.C.-based tax research group, which has analyzed fiscal policy at the federal, state and local levels since 1937, said the absence of an individual income tax in Washington puts it among the 10 states with the best tax systems under which to attract new companies and to expand existing ones.All but one of the states that rank in the top 10 “do without at least one of the major taxes,” said Mark Robyn, economist for the Tax Foundation and author of the group’s State Business Tax Climate Index. And Washington’s lack of an individual income tax is an “obvious strength,” Robyn said. “That can be very positive for competitiveness. Washington reaps some benefits from that.”Indeed, Ken Fisher, CEO of Fisher Investments, says his company’s decision to expand in Camas has largely been because of the advantages of Washington’s tax climate. Fisher Investments is headquartered in California, which ranked No. 48 in the country.Oregon did not fare as well as its neighbor to the north. However, the state improved its position in the Tax Foundation report, moving from 15th last year to 13th this year. That was due partly to its lack of a sales tax.