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The least friendly tax states for families were Maine, Wisconsin, New York, Rhode Island and Montana.
No major companies have moved to Florida in a long time, despite the state's friendly tax climate and balmy weather.
British charities have long called for this, insisting that the friendly tax regime is what most helps fund-raising in America.
Friendly tax rates, reliable banks and courts, and the London Stock Exchange on which many Russian firms have floated are part of the appeal too, of course.
By the late 1990s he had built up a large domestic business, partly through convincing state governments to adopt a friendly tax regime for green power.
They warn that star bank employees will relocate to other centres such as Zurich or Singapore, and that foreign financial firms, once lured by friendly tax treatment and light-touch regulation, will head for balmier climes.The threat is exaggerated.
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We really created a very business-friendly tax environment".
Corporate-friendly tax reform was another G.O.P. objective.
In providing a business-friendly tax regime, the government has effectively privatised tax policymaking and enforcement.
George Osborne has viewed the deal as an endorsement of a business-friendly tax regime which includes a tax break for drugs developed in the UK.
The charity blamed governments for bowing to pressure from multinational firms to promote business-friendly tax regimes above the needs of their citizens.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com