Tax heavens.

• Position: STATELINE - Comparison of tax systems between the states

Wyoming leads the nation with the most business-friendly taxes, followed by South Dakota, Alaska, Nevada, Florida, Texas, New Hampshire, Montana, Delaware and Oregon, according to an annual study by the Tax Foundation. It looks at individual income taxes, major business taxes, sales taxes, unemployment insurance taxes, and taxes on wealth or assets such as property. The foundation defines a good state tax...