An apparent spar over job creation has broken out between Governor-elect Scott Walker and Illinois Gov. Pat Quinn.

After Quinn, a Democrat, attempted to lure a Wisconsin train manufacturer to move to Illinois, Walker, a Republican, shot back last week saying he will try and convince Illinois businesses to come to Wisconsin.

The verbal sparring originated with Quinn’s attempt to have the money allocated to Wisconsin for the planned high-speed rail system transferred to Illinois.

Quinn wrote a letter to Milwaukee-based train manufacturer Talgo last week saying said he would like the company to move to Illinois.

Walker has said that he is exploring ways to redirect the rail funds for use on improving infrastructure like roads and highways rather than using the money on high speed rail.

Walker then said Thursday that he plans on talking with Illinois businesses and persuading them to come to Wisconsin. Walker said since Quinn has proposed tax increases, businesses would be better off coming to Wisconsin to avoid the additional tax burden.

Quinn spokesperson Ashley Cross responded to Walker’s comments by saying his claims of the size of the tax increase Quinn was proposing were grossly exaggerated.

Cross added Illinois’s tax rate is actually lower than in Wisconsin.

According to the Wisconsin Department of Revenue, Wisconsin’s corporate income tax rate is 7.9 percent. Illinois has a corporate income tax rate of 7.3 percent, according to the Illinois Department of Revenue.

Walker has said as part of his job creation plan he will attempt to eliminate corporate taxes for the first two years they are in business as well as lowering the investment capital tax to make it easier for businesses to start and stay in Wisconsin.

The corporate income tax rate is only part of what a business looks for when considering where to operate.

A recent study by the non-partisan Tax Foundation examined each state’s entire tax system and the effect it has on business. According to the study, Illinois has a more business-friendly tax system, though neither state is very highly ranked. Wisconsin ranked 40th in the favorability its tax system has to businesses, while Illinois was ranked 23rd.

The study ranks states in five criteria including corporate taxes, personal income taxes and property taxes.

Kail Padgitt, an economist who wrote the study for the Tax Foundation, said in a statement low taxes appeal to businesses.

Higher taxes result in higher costs for the company, meaning consumers will pay higher prices and workers will get lower wages, Padgitt said in a statement.

Padgitt said businesses often times move from state to state more frequently than from they do from the United States to an overseas location, making it vital for states to compete with other states for business.

However, Padgitt warns that states trying too hard to attract business may see their plans flop.

“The temptation is for state lawmakers to lure high-profile companies with packages of tax bonuses, but that strategy often backfires if the company does not prosper.” said Padgitt in a statement.

Wisconsin has been ranked around 40th in the Tax Foundation’s study for the last five years, in the same area as other Midwestern states such as Minnesota, Iowa and Ohio.

– The Associated Press contributed to this report.