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Source: Milken Institute, www.milkeninstitute.org

Note: An index score of 100 means that the state is equal to the U.S. average in that particular category If a state’s business cost index is 120, it means that the state’s cost of doing business is 20% above than the national average. Similarly, if a state’s business cost index is 80, it means that the state’s cost of doing business is 20% less than the national average.

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The Empire Center is an independent, non-partisan, non-profit think tank located in Albany, New York. Our mission is to make New York a better place to live and work by promoting public policy reforms grounded in free-market principles, personal responsibility, and the ideals of effective and accountable government.