10 Worst States for Entrepreneurship and Small Business

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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)

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