#28 Massachusetts
| Category | Score | 2012 Rank | 2011 Rank |
|---|---|---|---|
| Cost of Doing Business | 59 | 49 | 41 |
| Workforce | 154 | 32 | 31 |
| Quality of Life | 233 | 11 | 10 |
| Infrastructure & Transportation | 103 | 45 | 29 |
| Economy | 163 | 21 | 15 |
| Education | 170 | 3 | 4 |
| Technology & Innovation | 183 | 7 | 3 |
| Business Friendliness | 84 | 29 | 15 |
| Access to Capital | 99 | 1 | 2 |
| Cost of Living | 10 | 41 | 41 |
| OVERALL | 1258 | 28 | 6 |
ECONOMIC PROFILE
Governor: Deval Patrick (D)
Population: 6,587,536
GDP (per capita): $52,915
Number of S&P companies: 11
Top corporate tax rate: 8.00 percent
Top individual tax rate: 5.30 percent
Gasoline taxes/fees: 23.5 cents
Bond Rating/Outlook: Aa1/Stable
SAT scores (average): 1549/2400
Degree Granting Institutions (colleges/universities): 124
Sources: Census Bureau (2011), Standard & Poor's (2012), Tax Foundation (2012), American Petroleum Institute (2012), Bureau Labor Statistics (2011), National Center For Education Statistics (2011), Moody's (2012), CNBC

