2. Nevada
There's no income, capital gains, corporate income or corporate capital gains tax in Nevada, which also boasts some of the lowest property taxes in the country. However, consumption and gas taxes are among the highest in the nation. "Economic development officials are very aggressively working to encourage businesses to relocate to Nevada," says Kerrigan. But as a high growth state, she adds, Nevada may face problems accommodating its growing population, especially given the increasing scarcity of water and other resources.
