A new study by the Small Business
and Entrepreneurship Council ranks North Carolina?s tax burden as the 15th
worst in the country and the worst in the South.  They assessed16 different tax
measures that were then combined into one score allowing a comparison of all
the states. 



An earlier study by another group, COST seemed to indicate
that North Carolina has a favorable tax environment for business but that study
was flawed and misleading, as Coletti explains here.