Tax index score: 22.05
"Michigan certainly is having its economic problems," says Keating. But the state enjoys relatively low income tax rates and no estate tax.
10. Michigan
* SBE Council, a Washington, D.C.-based nonprofit which advocates for reduced government taxes and regulations on small business, tends to lobby for the Republican agenda when it comes to taxes and regulations.
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In exclusive rankings for FSB.com from the Small Business & Entrepreneurship Council*, we looked for places low on taxes and light on government regulations. These places aren't. (more)
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