Oh, I'm very sure that New York is not too far down on that list, Linda.
I always get amused when I see (quite frequently, actually) the TV commercial touting New York as a GREAT place to start up your new business or to relocate your existing business to ... it crows about how business-friendly New York is ... and how low New York taxes are ... and all of the generous incentives your business will receive! BWHA HA HA HA HA HA HA HA HA HA HA HA HA HA HA HA HA HA HA HA HA HA HA!!! P.T. Barnum would be proud!
I wonder how much taxpayer money New York is flushing down the toilet on these commercials?

The essential American soul is hard, isolate, stoic, and a killer. It has never yet melted. ~ D.H. Lawrence