My husband and I have spent a lot of time researching various forms of magnesium and we have tried pretty much every type available. These are from my husband's notes:
-Magnesium oxide is the absolute worst (and unfortunately it's the form usually found in cheaper multivitamins) because it doesn't really get absorbed by the body, so it's a waste of time.
-Magnesium sulfate (Epsom Salts) are not good to use internally because of poor bioavailability.
-Magnesium citrate is probably the best bang for your buck, it's fairly bioavailable and usually cheap. Beware though that with magnesium citrate you can easily get diarrhea. I used the NOW brand, although I don't plan to rebuy it since I learned it's made in China.
-Magnesium malate is also good in terms of bioavailability and it's unlikely to cause diarrhea, but I found that at doses of 100% RDA I would get nausea that would last for a few hours. Others may not have this issue. I used the brand Seeking Health.
-Magnesium glycinate, so far, has been one of my favorites. Good bioavailability. I used the Pure Encapsulations brand, which has no fillers or garbage ingredients.
-Magnesium threonate is probably my favorite form. It's very bioavailable, it doesn't cause diarrhea or any other side effects, and it works for my purpose: I take it when I get arrythmia and it makes it go away.
All three kinds of magnesium (citrate, glycinate, malate) have been effective in providing relief from the arrhythmia that I get when my magnesium levels get too low. This was, however, all I could get out of the magnesium supplements. I know magnesium should also provide relaxation, possibly by antagonizing NMDA receptors in the brain. This led me to try magnesium threonate, which supposedly is the only form of magnesium that crosses the blood brain barrier, and as such it should have a more significant CNS effect compared to other forms of magnesium because it actually can get to the brain.
I used the brand Smart Mag (made in the USA, rare to find) which has the advantage of combining magnesium threonate with magnesium glycinate (which I already know is good) and magnesium taurate (which is also supposed to have a calming effect more than other forms of magnesium because of the taurine), which sounds like the ultimate magnesium combination. This magnesium supplement seems to have a mild anti-anxiety effect and to improve my sleep a little bit. It's nothing like taking a benzodiazepine or other sedatives, it just seems to induce a calmer state.
I also recently started taking MagTabSR, which is a slow-release tablet that supposedly has excellent bioavailability. Too soon to pass judgement on it. I really like the extended release aspect, so I don't have to keep taking magnesium throughout the day, but I'm not crazy about some of the other filler ingredients.