В США определены штаты с наиболее низкими и наиболее высокими налогами. Наилучший налоговый климат предусмотрен в штатах, занявших позиции с 1 по 10. В штатах Южная Дакота, Аляска, Вайоминг и Невада установлены наиболее благоприятствующие развитию бизнеса налоговые режимы.

State Business Tax Climate Index Fiscal Year 2011
	2011 Rank	2010 Rank	Change from 2010 to 2011	2009 Rank	2008 Rank	2007 Rank	2006 Rank
Alabama	28	19	— 9	20	23	22	16
Alaska	2	3	+ 1	4	3	4	3
Arizona	34	28	— 6	24	25	29	29
Arkansas	39	40	+ 1	35	37	36	35
California	49	48	— 1	49	49	48	42
Colorado	15	13	— 2	13	10	11	13
Connecticut	47	38	— 9	37	38	39	41
Delaware	8	8	0	10	9	8	9
Florida	5	5	0	5	5	5	5
Georgia	25	29	+ 4	27	28	21	20
Hawaii	22	24	+ 2	22	18	16	24
Idaho	18	18	0	29	21	26	30
Illinois	23	30	+ 7	23	24	31	26
Indiana	10	12	+ 2	14	13	12	12
Iowa	45	46	+ 1	44	46	45	44
Kansas	35	32	— 3	31	31	35	33
Kentucky	19	20	+ 1	34	27	28	38
Louisiana	36	35	— 1	33	34	33	32
Maine	31	34	+ 3	40	35	37	43
Maryland	44	45	+ 1	45	47	24	25
Massachusetts	32	36	+ 4	32	33	34	36
Michigan	17	17	0	21	17	23	28
Minnesota	43	43	0	41	42	43	39
Mississippi	21	21	0	19	22	19	19
Missouri	16	16	0	16	16	15	14
Montana	6	6	0	6	6	6	8
Nebraska	29	33	+ 4	42	40	41	45
Nevada	4	4	0	3	4	3	4
New Hampshire	7	7	0	7	7	7	6
New Jersey	48	50	+ 2	50	50	50	48
New Mexico	33	23	— 10	26	29	25	23
New York	50	49	— 1	47	45	46	49
North Carolina	41	39	— 2	39	41	42	40
North Dakota	20	25	+ 5	30	32	32	31
Ohio	46	47	+ 1	48	48	47	47
Oklahoma	30	31	+ 1	18	19	20	21
Oregon	14	14	0	8	8	9	10
Pennsylvania	26	27	+ 1	28	30	30	22
Rhode Island	42	44	+ 2	46	44	49	50
South Carolina	24	26	+ 2	25	26	27	27
South Dakota	1	1	0	2	2	2	2
Tennessee	27	22	— 5	17	20	17	18
Texas	13	11	— 2	9	11	10	7
Utah	9	10	+ 1	11	12	18	15
Vermont	38	41	+ 3	43	43	44	46
Virginia	12	15	+ 3	15	15	14	17
Washington	11	9	— 2	12	14	13	11
West Virginia	37	37	0	36	36	38	34
Wisconsin	40	42	+ 2	38	39	40	37
Wyoming	3	2	— 1	1	1	1	1

Table 2 Major Components of the State Business Tax Climate Index, FY 2011
State	Overall Rank	Corporate Tax Index Rank	Individual Income Tax Index Rank	Sales Tax Index Rank	Unemployment Insurance Tax Index Rank	Property Tax Index Rank
Alabama	28	24	18	40	10	9
Alaska	2	26	1	5	31	12
Arizona	34	22	23	48	2	6
Arkansas	39	40	33	41	18	21
California	49	33	48	49	14	16
Colorado	15	12	16	29	17	15
Connecticut	47	18	47	26	30	49
Delaware	8	49	34	2	8	8
Florida	5	15	1	30	3	28
Georgia	25	8	30	23	22	38
Hawaii	22	10	41	10	23	14
Idaho	18	17	29	12	48	2
Illinois	23	27	9	39	41	39
Indiana	10	21	11	20	12	4
Iowa	45	47	42	31	33	34
Kansas	35	35	21	32	7	41
Kentucky	19	42	32	7	34	20
Louisiana	36	19	26	46	5	22
Maine	31	43	37	6	44	26
Maryland	44	14	49	11	47	40
Massachusetts	32	36	15	24	49	43
Michigan	17	48	12	9	45	32
Minnesota	43	44	38	38	39	18
Mississippi	21	13	19	33	4	31
Missouri	16	5	25	15	9	11
Montana	6	16	22	3	19	10
Nebraska	29	34	31	17	13	24
Nevada	4	3	6	43	40	17
New Hampshire	7	50	10	1	38	35
New Jersey	48	41	45	36	27	48
New Mexico	33	31	20	45	16	1
New York	50	20	50	34	46	42
North Carolina	41	25	36	44	6	33
North Dakota	20	30	28	18	20	7
Ohio	46	39	44	35	11	45
Oklahoma	30	7	24	42	1	27
Oregon	14	45	46	4	37	5
Pennsylvania	26	38	14	28	42	44
Rhode Island	42	37	35	14	50	47
South Carolina	24	9	27	22	43	23
South Dakota	1	1	1	25	36	13
Tennessee	27	11	8	47	35	50
Texas	13	46	7	37	15	29
Utah	9	6	13	27	24	3
Vermont	38	28	40	16	21	36
Virginia	12	4	17	8	29	25
Washington	11	32	1	50	25	19
West Virginia	37	23	39	21	32	37
Wisconsin	40	29	43	19	26	30
Wyoming	3	1	1	13	28	46
Note: Rankings do not average across to total. States without a given tax rank equally as number 1.
Source: Tax Foundation