If you're wondering which states are the most "tax friendly" havens for entrepreneurs, and which are traps--here's the answer. The Small Business Survival Committee, a Washington, D.C., think tank and lobbying group has done the work for you. After assessing such factors as state, personal, and corporate income tax rates, property taxes, sales and death taxes, and wokers' compensation rates, they just published their sixth annual ranking.

The Best

The Worst

	1.  Nevada		1.  Minnesota
	2.  South Dakota		2.  Kansas
	3.  Washington		3.  Maine
	4.  Wyoming		4.  Hawaii
	5.  Florida		5.  Rhode Island
	SOURCE: SMALL BUSINESS SURVIVAL INDEX 2001

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