Small Business Policy Index

2017 State Rankings

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Source: Small Business and Entrepreneurship Council,

Note: This index ties together 55 major government-imposed or government-related costs impacting small businesses and entrepreneurs across a broad spectrum of industries and types of businesses. (i.e. Personal Income Tax, Corporate Income Tax, Individual Capital Gains Tax, etc.).  Of the 55 measures included in the 2017 edition of the Index, 27 are taxes or tax related, 20 relate to rules and regulations, 5 deal with government spending and debt issues, with the 3 remaining measures gauging the effectiveness of important government undertakings.  

Under the “Small Business Policy Index,” the lower the index number, the lighter the governmental burdens, and the better the environment for entrepreneurship.