The top states include:
- Texas
- Florida
- North Carolina
- Tennessee
- Indiana
- Virginia
- South Carolina
The bottom states include:
44. Connecticut
45. New Jersey
46. Michigan
47. Massachusetts
48. Illinois
49. New York
50. California
The survey asked 650 CEOs to rate states in the areas of tax, regulation, quality of work force, and living environment. According to the report, most of the top 20 states are right-to-work states.
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