Here is a link to a listing of state business climates, ranked according to five indices: corporate tax, individual income tax, sales tax, unemployment insurance tax and property tax. Any surprise that California, New York and New Jersey rank 48,49,50? Nevada and Florida have the highest rankings of states normal people might live in at #4 and #5. My home state of Missouri comes in at #16, which seems about right. That basically leads the Midwest.