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.

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