UNEVEN PLAYING FIELDS

9.97% the personal-income tax rate in Rhode Island, helping to make it the state least friendly to entrepreneurs, according to an analysis by a Washington, D.C., lobbying group. The next least-friendly are Hawaii, Maine, Kansas, and Minnesota.

0% the personal-income tax rate in Nevada, helping to make it the state most friendly to entrepreneurs, just ahead of South Dakota, Washington, Wyoming, and Florida.