wisconsin department of revenue division research and policy may 30 2005 corporate tax burden comparison biotechnology corporation a introduction businesses consider wide variety factors in making location decisions because systems vary among states the expected amount paid is one business purpose this report to compare direct liabilities incurred by hypothetical arising from major taxes each five included are california illinois massachusetts minnesota were chosen they have considerable activity income franchise property sales with limited exceptions based on law effective 2004 shown for 2008 since state has enacted two provisions that will significantly reduce burdens rates used most recent available local analysis statewide averages would be applicable extent actual specific
