State taxes

Every state levies unemployment insurance taxes, but rates vary depending upon such factors as the health of the state's UI trust fund.

Every state levies property taxes, but some states have high or complex property tax structures, making them less competitive.

The No. 1 state effectively charges 1.88% on the value of a residence, according to a realty firm's analysis of a frequent and growing concern among clients.

From those with no individual income tax at all, to those with complex tax structures — a guide to most and least competitive states when it comes to individual income taxes.

From those with no corporate tax at all, to those that tax everything they can — a guide to most and least competitive states when it comes to taxing businesses.

Boston relies heavily on property tax revenue, making it particularly vulnerable to the nationwide slump in office demand.

But last weekend was just the beginning: Retailers need help for the rest of the year, too.

States that do not assess the major taxes are more competitive than states with complex taxes with high rates.

A pending proposal from the Streamlined Sales Tax Governing Board would let businesses that haven't been remitting sales tax come in from the cold.

There are ways the business owners can continue to operate in the other states.