10 Worst States for Entrepreneurship and Small Business

10. Massachusetts Tax Index Rank 44.64/42 Top Personal Income Tax Rate/Rank 5.3%/22 Top Capital Gains Tax Rate/Rank 5.3%/25 Top Corporate Income Tax Rate/Rank 9.5%/47 Top Corporate Capital Gains Tax Rate/Rank 9.5%/47 State Gas Tax (dollars per gallon)/Rank $0.235/23(tie) (REUTERS)