That's pretty much an unanswerable question. In looking at business tax rates, you must first consider the legal form of your business - sole proprietor, S corporation, C corporation, or LLC. Then you need to consider income tax rates, sales taxes, gross profits taxes (if any), and property taxes. If you have employees you need to look at unemployment tax rates and any other taxes that may be imposed, either locally or on a state-wide basis. SInce some of these taxes are local, rather than state, the attractiveness of an area could differ significantly within a state. My recommendation would be to determine your form of organization, narrow things down to a small number of areas where you would be interested in working. Then do extensive research on the tax climate in those few areas.