Small Business and Entrepreneurship Council

Nevada

Rank: 2nd
SBSI Score: 38.531

Highlights:

• No personal income, individual capital gains, corporate income, corporate capital gains, and death taxes
• Low level of state and local government employees
• Low workers' compensation costs
• High consumption-based taxes
• High unemployment taxes
• High state minimum wage

Wyoming

Rank: 4th
SBSI Score: 46.049

Highlights:

• No personal income, individual capital gains, corporate income, corporate capital gains, and death taxes
• Lowest electric utility costs
• Very low gas and diesel taxes
• Excellent ranking on highway cost effectiveness
• High property, consumption-based and unemployment taxes
• High workers' compensation costs
• High level of state and local government spending
• Highest level of state and local government employees

Washington

Rank: 11th
SBSI Score: 52.312

Highlights:

• No personal income, individual capital gains, corporate income, and corporate capital gains taxes
• Very low electric utility costs
• Very high consumption-based taxes
• High unemployment taxes
• High workers' compensation costs
• High gas and diesel taxes
• Large number of health insurance mandates
• High state minimum wage

Florida

Rank: 8th
SBSI Score: 50.081

Highlights:

• No personal income and individual capital gains taxes
• No individual alternative minimum tax
• Very low unemployment taxes
• Strong private property protections
• Solid education reforms
• Relatively low level of state and local government employees
• High property and consumption-based taxes
• High crime rate
• High gas tax
• Imposes a corporate alternative minimum tax

Alaska

Rank: 21st
SBSI Score: 58.802

Highlights:

• No personal income and individual capital gains taxes
• No death tax
• Lowest gas and diesel taxes
• Fairly low corporate capital gains tax
• Low consumption-based and wireless taxes
• High corporate income and unemployment taxes
• High electric utility costs
• High levels of state and local government spending and debt
• High five-year rate of increase in state and local government spending
• Large number of state and local government employees
• High workers' compensation costs
• Imposes a corporate alternative minimum tax
• High state minimum wage
• Poor private property protections

Texas

Rank: 3rd
SBSI Score: 39.076

Highlights:

• No personal income, individual capital gains, corporate income, corporate capital gains, and death taxes
• Low level of state and local government spending
• Low workers' compensation costs
• High property and consumption-based taxes
• Large number of health insurance mandates
• Very high crime rate

Colorado

Rank: 9th
SBSI Score: 51.317

Highlights:

• No death tax
• No corporate alternative minimum tax
• Relatively low corporate income and corporate capital gains taxes
• Fairly low unemployment taxes
• Imposes an individual alternative minimum tax
• Relatively large number of health insurance mandates

Alabama

Rank: 6th
SBSI Score: 48.765

Highlights:

• Lowest property taxes
• No death tax
• No individual or corporate alternative minimum tax
• Relatively low personal and corporate income taxes
• Relatively low number of health insurance mandates
• High crime rate
• High number of state and local government employees

Mississippi

Rank: 12th
SBSI Score: 52.319

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Low unemployment taxes
• Low gas and diesel taxes
• Low number of health insurance mandates
• Poor private property protections
• High consumption-based taxes
• Large number of state and local government employees

South Carolina

Rank: 5th
SBSI Score: 47.047

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Low unemployment taxes
• Low gas and diesel taxes
• Relatively low number of health insurance mandates
• Fairly high personal income taxes
• High workers' compensation costs
• Very high crime rate

Tennessee

Rank: 25th
SBSI Score: 59.976

Highlights:

• No personal income and individual capital gains taxes
• No corporate alternative minimum tax
• Low property taxes
• Low level of state and local government spending and debt
• Low five-year rate of increase in state and local government spending
• No Internet access and Amazon taxes
• High consumption-based taxes
• Imposes a state death tax
• Imposes additional income tax on S-Corporations
• Poor private property protections
• High crime rate

Missouri

Rank: 17th
SBSI Score: 55.382

Highlights:

• No death tax
• No corporate or individual alternative minimum tax
• Fairly low property taxes
• Low gas and diesel taxes
• No Internet access and Amazon taxes
• Low level of state and local government spending
• Solid ranking on highway cost effectiveness
• Strong education reforms
• High wireless taxes
• High level of federal revenue as a share of state and local revenue
• Poor protection of private property

Ohio

Rank: 7th
SBSI Score: 49.538

Highlights:

• No corporate income and corporate capital gains taxes
• No individual alternative minimum tax
• Relatively low number of health insurance mandates
• Poor private property protections
• High workers' compensation costs

Virginia

Rank: 10th
SBSI Score: 51.697

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Low consumption-based taxes
• Low unemployment taxes
• Low electric utility costs
• Low workers' compensation costs
• High number of health insurance mandates

Oklahoma

Rank: 19th
SBSI Score: 57.080

Highlights:

• Very low property taxes
• No individual or corporate alternative minimum tax
• No death tax
• No Internet access and Amazon taxes
• Low gas and diesel taxes
• Low level of state and local government spending and debt
• Low electric utility costs
• High five-year rate of increase in state and local government spending
• High workers' compensation costs
• High crime rate
• Poor private property protection

Arizona

Rank: 15th
SBSI Score: 54.388

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Low level of unemployment taxes

• No Internet access and Amazon taxes
• Low workers' compensation costs
• Low level of state and local government employees
• Fairly low level of state and local government spending
• Low gas and diesel taxes
• Strong private property protections
• High consumption-based taxes
• High crime rate

Georgia

Rank: 16th
SBSI Score: 54.639

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Low level of state and local government spending
• Low five-year rate of increase in state and local government spending and debt
• Low level of federal revenue as a share of state and local revenue
• No Internet access and Amazon taxes
• Solid private property protection
• Low unemployment taxes
• High crime rate

Illinois

Rank: 40th
SBSI Score: 72.078

Highlights:

• High corporate income and capital gains taxes
• High property taxes
• Imposes a state death tax
• High level of state and local government debt
• High wireless taxes
• Additional tax on S Corporations
• High state minimum wage
• High gas and diesel taxes
• Poor private property protections
• No individual or corporate alternative minimum tax
• Fairly low level of state and local government employees

Michigan

Rank: 29th
SBSI Score: 61.480

Highlights:

• No individual or corporate alternative minimum tax
• No death tax
• Strong private property protections
• Fairly low wireless taxes
• Low number of health insurance mandates
• Low level of state and local government employees
• Best five-year rate of increase in state and local government spending
• High property taxes
• High gas and diesel taxes
• High state minimum wage

Indiana

Rank: 20th
SBSI Score: 57.747

Highlights:

• No individual or corporate alternative minimum tax
• Relatively low personal income and individual capital gains taxes
• Low unemployment taxes
• No Internet access and Amazon taxes
• Low workers' compensation costs
• Low level of state and local government spending
• Low level of federal revenue as a share of state and local revenue
• High corporate income and corporate capital gains taxes
• High gas and diesel taxes
• Imposes a state death tax

Delaware

Rank: 31st
SBSI Score: 62.785

Highlights:

• Low property taxes
• Low consumption-based taxes
• No individual or corporate alternative minimum tax
• Low wireless taxes
• Relatively low number of health insurance mandates
• Fairly low level of federal revenue as a share of state and local revenue
• Strong private property protections
• High personal income, individual capital gains, corporate income and corporate capital gains
taxes
• Imposes a state death tax
• High level of state and local government spending
• Fairly high level of state and local government debt
• High electricity costs
• High crime rate

New Mexico

Rank: 28th
SBSI Score: 60.576

Highlights:

• Low individual capital gains tax
• No death tax
• No individual or corporate alternative minimum tax
• Low property taxes
• Strong private property protections
• High consumption-based taxes
• High crime rate
• High level of state and local government spending
• High five-year rate of increase in state and local government spending
• High level of state and local government employees
• High level of federal revenue as a share of state and local revenue
• Large number of health insurance mandates
• High state minimum wage

Arkansas

Rank: 18th
SBSI Score: 56.162

Highlights:

• Second lowest property taxes
• No death tax
• No individual or corporate alternative minimum tax
• Low electric utility costs
• Low workers' compensation costs
• Lowest level of state and local government expenditures
• Low five-year rate of increase in state and local government spending
• Low level of state and local government debt
• Strong education reforms
• High personal income taxes
• High consumption-based taxes
• High number of state and local government employees
• Poor private property protection
• High crime rate

Utah

Rank: 14th
SBSI Score: 53.374

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Low electricity costs
• Low workers' compensation costs
• Low level of state and local government employees
• No Internet access and Amazon taxes
• Low level of health insurance mandates
• High wireless taxes
• Very high unemployment taxes

New Hampshire

Rank: 33rd
SBSI Score: 63.568

Highlights:

• No personal income and individual capital gains taxes
• No death tax
• Very low consumption-based taxes
• Low crime rate
• Low level of state and local government expenditures
• Fairly low gas and diesel taxes
• Highest property taxes
• High corporate income and corporate capital gains taxes
• Added tax on S Corporations
• High electric utility costs

Kentucky

Rank: 22nd
SBSI Score: 58.934

Highlights:

• Low property taxes
• Low electric utility costs
• No individual or corporate alternative minimum tax
• No Internet access and Amazon taxes
• Imposes an additional tax on S Corporations
• High level of state and local government debt
• Fairly high workers' compensation costs
• Imposes a state death tax
• Poor private property protection

Pennsylvania

Rank: 35th
SBSI Score: 65.350

Highlights:

• No individual or corporate alternative minimum tax
• Relatively low personal income, individual capital gains and consumption-based taxes
• Fairly low crime rate
• Low number of state and local government employees
• Fairly low five-year rate of increase in state and local government spending
• Highest corporate income and corporate capital gains taxes
• Imposes a state death tax
• High level of state and local government debt
• Large number of health insurance mandates
• High workers' compensation costs
• High gas and diesel taxes
• High wireless taxes

Louisiana

Rank: 26th
SBSI Score: 60.120

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Fairly low personal income and unemployment taxes
• Low property taxes
• Low wireless taxes
• Low electricity costs
• Relatively low gas and diesel taxes
• No Internet access and Amazon taxes
• Strong education reforms
• Very high consumption-based taxes
• High workers' compensation costs
• High crime rate
• High level of state and local government employees
• High level of state and local government spending
• High level of federal revenue as a share state and local revenue
• Very high five-year rate of increase in state and local government spending

Maryland

Rank: 38th
SBSI Score: 67.103

Highlights:

• No individual or corporate alternative minimum tax
• Low consumption-based taxes
• Relatively low property taxes
• Fairly low workers' compensation costs
• High corporate income and corporate capital gains taxes
• Imposes a state death tax
• High wireless taxes
• High electric utility costs
• High five-year rate of increase in state and local spending
• Poor private property protections
• Very high number of health insurance mandates

Montana

Rank: 30th
SBSI Score: 62.193

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Low wireless taxes
• Second lowest consumption-based taxes
• High personal income and individual capital gains taxes
• High unemployment taxes
• High level of state and local government employees
• High level of federal revenue as a share of state and local revenue
• High workers' compensation costs
• Poor private property protections

Wisconsin

Rank: 24th
SBSI Score: 59.282

Highlights:

• No death tax
• No corporate alternative minimum tax
• Fairly low individual capital gains tax
• Low level of state and local government employees
• Fairly low five-year rate of increase in state and local government spending
• High personal income, corporate income and corporate capital gains taxes
• High property taxes
• High gas and diesel taxes
• Highest level of federal revenue as a share of state and local revenue
• Imposes an individual alternative minimum tax

Connecticut

Rank: 44th
SBSI Score: 75.587

Highlights:

• High corporate income and corporate capital gains taxes

• High property taxes
• Imposes state death tax
• Highest gas taxes
• High diesel taxes
• High levels of state and local government spending and debt
• High state minimum wage
• Imposes an individual alternative minimum tax
• Large number of health insurance mandates
• Poor private property protections
• Second highest electric utility costs
• No corporate alternative minimum tax
• Fairly low consumption-based taxes
• Fairly low wireless taxes
• Low crime rate
• Low level of federal revenue as a share of total state and local revenue

North Dakota

Rank: 13th
SBSI Score: 53.296

Highlights:

• No death tax
• No corporate or individual alternative minimum tax
• Fairly low personal income and capital gains taxes
• Low electric utility costs
• Lowest crime rate
• Best ranking for highway cost effectiveness
• Strong private property protections
• Highest unemployment taxes
• High level of state and local government employees

Kansas

Rank: 23rd
SBSI Score: 58.977

Highlights:

• No individual or corporate alternative minimum tax
• No state death tax
• No Internet access and Amazon taxes
• Strong ranking on highway cost effectiveness
• Fairly low workers' compensation costs
• Low level of federal revenue as a share of state and local revenue
• High five-year rate of increase in state and local government spending
• High wireless taxes
• High level of state and local government employees

Oregon

Rank: 34th
SBSI Score: 65.181

Highlights:

• Lowest consumption-based taxes
• Lowest wireless taxes
• No death tax
• No individual or corporate alternative minimum tax

• Strong private property protections
• Highest personal income and individual capital gains taxes
• High unemployment taxes
• High level of federal revenue as a share of state and local revenue
• High state minimum wage

North Carolina

Rank: 37th
SBSI Score: 66.858

Highlights:

• No corporate or individual alternative minimum tax
• Relatively low property taxes
• Fairly low level of state and local government spending and debt
• High personal income and individual capital gains taxes
• Imposes a state death tax
• High unemployment taxes
• High number of health insurance mandates
• Fairly high crime rate
• High gas and diesel taxes

Nebraska

Rank: 36th
SBSI Score: 66.420

Highlights:

• No corporate alternative minimum tax
• No Internet access and Amazon taxes
• Fairly low electric utility costs
• Low level of federal revenue as a share of total state and local revenue
• High income and capital gains taxes
• Imposes a state death tax
• Highest wireless taxes
• High level of state and local government employees
• High level of state and local government spending
• Imposes an individual alternative minimum tax
• Poor private property protections

West Virginia

Rank: 32nd
SBSI Score: 63.486

Highlights:

• No death tax
• No individual or corporate alternative minimum tax
• Low property taxes
• Low electric utility costs
• Low wireless taxes
• Fairly low crime rate
• Low level of state and local government spending
• Low five-year rate of increase in state and local government spending
• Low level of state and local government debt
• High corporate income and corporate capital gains taxes
• High gas and diesel taxes
• Highest workers' compensation costs

Hawaii

Rank: 39th
SBSI Score: 70.889

Highlights:

• Highest personal income tax

• Highest consumption-based taxes
• Very high gas and diesel taxes
• Highest electric utility costs
• High individual capital gains tax
• High level of state and local government spending
• High five-year rate of increase in state and local spending
• High unemployment taxes
• Imposes a state death tax
• Poor private property protections
• No individual or corporate alternative minimum tax
• Fairly low corporate capital gains tax
• Relatively low property taxes
• Low number of health insurance mandates

Idaho

Rank: 27th
SBSI Score: 60.452

Highlights:

• Lowest level of state and local government debt
• Second lowest level of state and local government spending
• Lowest number of health insurance mandates
• Very low electric utility costs
• No individual or corporate alternative minimum tax
• No death tax
• Low wireless taxes
• Very low crime rate
• Fairly low property and consumption-based taxes
• High personal income and individual capital gains taxes
• High unemployment taxes
• High workers' compensation costs
• Poor private property protections
• Fairly high level of state and local government employees
• High personal income and individual capital gains taxes

Vermont

Rank: 48th
SBSI Score: 78.291

Highlights:

• High personal income, individual capital gains, corporate income, and corporate capital gains
taxes
• High property taxes
• Imposes a state death tax
• High electric utility costs
• High workers' compensation costs
• High level of state and local government employees
• High level of state and local government spending
• High five-year rate of increase in state and local government spending
• Poor private property protections
• High state minimum wage
• No individual or corporate alternative minimum tax
• Low crime rate

Massachusetts

Rank: 42nd
SBSI Score: 73.976

Highlights:

• High corporate income and corporate capital gains taxes
• Imposes added death tax
• High electric utility costs
• High levels of state and local government spending and debt
• High unemployment taxes
• High state minimum wage
• Poor private property protections
• Low consumption-based taxes
• Low workers' compensation costs
• Relatively low level of state and local government employees
• Relatively low five-year rate of increase in state and local spending
• No corporate or individual alternative minimum tax

New York

Rank: 50th
SBSI Score: 82.787

Highlights:

• High personal income, individual capital gains, corporate income, and corporate capital gains
taxes
• High property taxes
• Imposes a state death tax
• Imposes individual and corporate alternative minimum taxes
• Relatively high consumption-based taxes
• High gas and diesel taxes
• High wireless taxes
• High level of state and local government spending
• Second highest level of state and local government debt
• Large number of health insurance mandates
• High electric utility costs
• Large number of state and local government employees
• Poor private property protections
• Relatively low unemployment taxes
• Low crime rate

Rhode Island

Rank: 47th
SBSI Score: 77.250

Highlights:

• High corporate income and corporate capital gains taxes
• High property taxes
• Imposes a state death tax
• High unemployment taxes
• High gas and diesel taxes
• High wireless taxes
• Highest number of health insurance mandates
• High electric utility costs
• High gas and diesel taxes
• High level of state and local government debt
• High level of federal revenue as a share of total state and local revenue
• Poor private property protections
• Relatively low workers' compensation costs
• Fairly low level of state and local government employees
• Low five-year rate of increase in state and local government spending
• No individual and corporate alternative minimum taxes

Maine

Rank: 45th
SBSI Score: 75.876

Highlights:

• High personal income, individual capital gains, corporate income, and corporate capital gains
taxes
• High property taxes
• Imposes a state death tax
• Imposes individual and corporate alternative minimum taxes
• Large number of health insurance mandates
• High electric utility costs
• High gas and diesel taxes
• High workers' compensation costs
• High state minimum wage
• Poor private property protections
• High level of federal revenue as a share of total state and local revenue
• Fairly low wireless taxes
• Low five-year rate of increase in state and local spending
• Relatively low level of state and local government debt
• Low crime rate

Iowa

Rank: 41st
SBSI Score: 72.525

Highlights:

• Very high corporate income and corporate capital gains taxes
• High individual capital gains tax
• High unemployment taxes
• High level of state and local government employees

• High five-year rate of increase in state and local spending
• Imposes a state death tax
• Imposes individual and corporate alternative minimum taxes
• Low level of state and local government debt
• Relatively low number of health insurance mandates
• Low crime rate
• Low electric utility costs

California

Rank: 46th
SBSI Score: 76.357

Highlights:

• High personal income, individual capital gains, corporate income, and corporate capital gains
taxes
• Highest gas taxes
• Highest diesel taxes
• High levels of state and local government spending and debt
• Added tax on S Corporations
• Imposes individual and corporate alternative minimum taxes
• High state minimum wage
• Poor private property protections
• Large number of health insurance mandates
• High electric utility costs
• High workers' compensation costs
• Lowest unemployment taxes
• Relatively low level of state and local government employees

Minnesota

Rank: 43rd
SBSI Score: 75.308

Highlights:

• High personal income, individual capital gains, corporate income, and corporate capital gains
taxes
• High unemployment taxes
• Large number of health insurance mandates
• Imposes added death tax
• Imposes individual and corporate alternative minimum taxes
• No Internet access and Amazon taxes
• Strong education reforms

New Jersey

Rank: 49th
SBSI Score: 82.625

Highlights:

• High personal income, individual capital gains, corporate income, and corporate capital gains
taxes
• Second highest property taxes
• High levels of state and local government spending and debt
• High electric utility costs
• Imposes a state death tax
• Imposes a corporate alternative minimum tax
• Poor private property protections
• Relatively low consumption-based taxes
• Low gas and diesel taxes
• No individual alternative minimum tax
• Lowest level of federal revenue as a share of total state and local revenue
• Low crime rate

South Dakota

Nevada

Wyoming

Washington

Florida

Alaska

Texas

Colorado

Alabama

Mississippi

South Carolina

Tennessee

Missouri

Ohio

Virginia

Oklahoma

Arizona

Georgia

Illinois

Michigan

Indiana

Delaware

New Mexico

Arkansas

Utah

New Hampshire

Kentucky

Pennsylvania

Louisiana

Maryland

Montana

Wisconsin

Connecticut

North Dakota

Kansas

Oregon

North Carolina

Nebraska

West Virginia

Hawaii

Idaho

Vermont

Massachusetts

New York

Rhode Island

Maine

Iowa

California

Minnesota

New Jersey