[IMGCAP(1)]For businesses relocating or expanding into new markets, taxation is now one of the top 10 site selection factors that determine where companies decide to set up shop, especially in high-cost states like California, Massachusetts, New York and Illinois.

With great disparity among corporate tax rates and more states and cities turning to the business sector to raise revenue, it’s not surprising that long-term tax savings are becoming the final deciding factor between competing sites.

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