Tax index score: 19.30
Mississippi has no capital gains, estate, or alternative minimum tax, and unemployment taxes, regulations are fairly low. Unfortunately, while "the business climate is great, they've never been able to really capitalize on it," says Kerrigan.
6. Mississippi
* 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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