"Patriotism is a kind of religion; it is the egg from which wars are hatched." ~ Guy de Maupassant
Small Business Survey: Licensing and Regulations Trump Local Tax Rates
Kevin Carson has an interesting study. Turns out the unknown is more of a hazard than the known for small business. One can predict taxes, and plan for them, a health inspector off the leash is another story.
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Looks like they only have 5 surveys from Montana and none from Wyoming, so you can't take the map results too seriously. Also I have to question some of the survey questions which (as far as I can tell) rate a state more business friendly if the state taxpayers support training programs! With these sorts of surveys, the devil's always in the details.