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2013 State Business Tax Climate Index: Corporate Tax Component

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Table 3: Corporate Tax Component of the State Business Tax Climate Index, 2012 – 2013

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2013 2012 Change from 2012 to 2013
State Rank Score Rank Score Rank Score
Alabama 17 5.33 16 5.40 -1 -0.07
Alaska 27 5.03 25 5.09 -2 -0.06
Arizona 24 5.18 26 5.03 +2 +0.15
Arkansas 37 4.68 36 4.74 -1 -0.06
California 45 4.37 43 4.43 -2 -0.06
Colorado 20 5.25 19 5.33 -1 -0.08
Connecticut 35 4.71 31 4.95 -4 -0.24
Delaware 50 3.14 50 3.16 0 -0.02
Florida 13 5.52 12 5.59 -1 -0.07
Georgia 9 5.81 9 5.89 0 -0.08
Hawaii 4 6.00 4 6.08 0 -0.08
Idaho 19 5.31 18 5.34 -1 -0.03
Illinois 47 4.02 45 4.08 -2 -0.06
Indiana 28 4.99 23 5.14 -5 -0.15
Iowa 49 3.74 48 3.79 -1 -0.05
Kansas 36 4.68 35 4.74 -1 -0.06
Kentucky 26 5.04 24 5.11 -2 -0.07
Louisiana 18 5.32 17 5.40 -1 -0.08
Maine 41 4.52 47 3.98 +6 +0.54
Maryland 15 5.47 14 5.54 -1 -0.07
Massachusetts 33 4.78 34 4.79 +1 -0.01
Michigan 7 5.85 49 3.36 +42 +2.49
Minnesota 44 4.41 42 4.47 -2 -0.06
Mississippi 11 5.71 11 5.79 0 -0.08
Missouri 8 5.84 8 5.92 0 -0.08
Montana 16 5.46 15 5.54 -1 -0.08
Nebraska 34 4.75 33 4.82 -1 -0.07
Nevada 1 10.00 1 10.00 0 0.00
New Hampshire 48 3.97 46 4.03 -2 -0.06
New Jersey 40 4.53 39 4.59 -1 -0.06
New Mexico 39 4.54 38 4.61 -1 -0.07
New York 23 5.19 22 5.26 -1 -0.07
North Carolina 29 4.96 27 5.03 -2 -0.07
North Dakota 21 5.24 20 5.31 -1 -0.07
Ohio 22 5.20 21 5.27 -1 -0.07
Oklahoma 12 5.64 7 5.92 -5 -0.28
Oregon 31 4.91 30 4.97 -1 -0.06
Pennsylvania 46 4.32 44 4.38 -2 -0.06
Rhode Island 42 4.50 40 4.56 -2 -0.06
South Carolina 10 5.74 10 5.82 0 -0.08
South Dakota 1 10.00 1 10.00 0 0.00
Tennessee 14 5.50 13 5.57 -1 -0.07
Texas 38 4.61 37 4.68 -1 -0.07
Utah 5 5.98 5 6.06 0 -0.08
Vermont 43 4.50 41 4.56 -2 -0.06
Virginia 6 5.90 6 5.98 0 -0.08
Washington 30 4.93 29 5.00 -1 -0.07
West Virginia 25 5.12 28 5.02 +3 +0.10
Wisconsin 32 4.81 32 4.88 0 -0.07
Wyoming 1 10.00 1 10.00 0 0.00
Dist. of Columbia 35 4.72 34 4.79 -1 -0.07
Note: A rank of 1 is more favorable for business than a rank of 50. A score of 10 is more favorable for business than a score of 0. All scores are for fiscal years. D.C. score and rank do not affect other states.
Source: Tax Foundation.
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