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Low Taxes Do Not A Good Business Environment Make

Recently, the Small Business and Entrepreneurship Council released its rating of the various states by what it measures as the best environment for small businesses and entrepreneurs.  http://money.cnn.com/2007/11/16/smbusiness/SBE_states_lists.fsb/index.htm  Small Business and Entrepreneurship Council’s Unfortunately the big criteria is low business taxes. 

The major criteria I would use is the mass of highly educated and trained people.  The critical mass of entrepreneurial thinking and the availability of high class talent is related to the people in a location not taxes.  As a matter of fact two of the states most successful in generating entrepreneurial businesses are list

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