KPMG has released a study that ranks cities with the most favorable tax structures for business.
San Juan, Puerto Rico; Baltimore; and Atlanta ranked as the top three among large cities with a population of more than 2 million. Omaha, Neb.; Greenville-Spartanburg, S.C.; and Little Rock, Ark. took the top three spots among midsized cities with a population between 500,000 and 2 million.
Among small cities with a population between 100,000 and 500,000, the top three were Saginaw, Mich.; Cheyenne, Wyo.; and Cedar Rapids, Iowa.
Other high-ranking cities included Tampa, Fla.; Detroit; Phoenix; Milwaukee; Youngstown, Ohio; Raleigh, N.C.; McAllen, Texas; Buffalo, N.Y.; Salt Lake City; Sioux Falls, S.D.; Shreveport, La.; Lexington, Ky.; and Montgomery, Ala.
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