† Index of state's average revenue/kilowatt hour.
45. Minnesota Minnesota is nothing if not evenhanded--both its corporate income and corporate capital gains taxes are the fourth worst in the nation. Still, Kerrigan maintains that most people are surprised to see the state's low score. "It's a vibrant business place, but it has work to do," she says. "Minnesota needs to reduce the cost of worker's compensation."
| Which places are low on taxes and light on government regulations? (more) |