Tax Foundation examines location.

• Position: News & Numbers

The Tax Foundation released a study, Location Matters: A Comparative Analysis of State Tax Costs on Business, that compares taxes paid by businesses in the 50 states. Using a rigorous methodology, the foundation incorporated different business types and kinds of applicable business taxes, calculating taxes to show costs for both established and new businesses. This study, combined with the foundation's State Business Tax Climate Index, is intended to help policymakers and businesses understand how the state tax system affects job creation and economic growth.

The study is available at http:// taxfoundation.org/publications/ show/28006.html. The 2012 State Business Tax Climate Index is available at...