Tax Foundation examines location.

The Tax Foundation released a study, Location Matters: A Comparative Analysis of State Tax Costs on Business, that compares taxes paid by businesses in the 50 states. Using a rigorous methodology, the foundation incorporated different business types and kinds of applicable business taxes, calculating taxes to show costs for both established and new businesses. This study, combined with the foundation's State Business Tax Climate Index, is intended to help policymakers and businesses understand how the state tax system affects job creation and economic growth.

The study is available at http:// taxfoundation.org/publications/ show/28006.html. The 2012 State Business Tax Climate Index is available at http:!/taxfoundation.org] artiele/2012-state-business-t ax-climate-index.

The Tax Foundation also looked into meals taxes in major U.S cities. Of the 50 largest U.S. cities, 15 charge an additional meals tax on top of the regular sales tax, and the analysis found that the combined rates are highest in Minneapolis, Minnesota; Chicago, Illinois; Virginia Beach, Virginia; Seattle, Washington; and Washington, D.C.

The analysis is available at http:// taxfoundation.org/article/mealstaxes-major-us-cities-0.