On the 1998 Small Business Survival Index, which ranks the states by their respective environments for entrepreneurship, New York ranked a dismal 44th in the nation.  But even in high-tax, regulation-happy, big-government New York, small business serves as the economy's backbone.  A new report from that state's Tax Department found the following (based on 1995 tax data):

• 99 percent of New York businesses are defined as "small," i.e., employing fewer than 100 people.
• Nearly 90 percent of New York small businesses employ fewer than 10 employees each, and over one-half employ five persons or fewer.
• 47 percent of small businesses are sole proprietorships.
• New York's 1.05 million small businesses account for 50 percent of the state's total employment and almost half of all business receipts.

Now, imagine how much more vibrant New York's economy would be if the many burdens placed on entrepreneurs were lifted.  Recent tax cuts in the Empire State have helped, but so much more needs to be done.