38. Delaware

The First State offers the friendliest business climate in the nation, but Its limited infrastructure and heavily unionized workforce often spurs companies to base elsewhere.

Published 4:19 PM ET Tue, 24 June 2014 Updated 3:16 PM ET Wed, 2 July 2014 CNBC.com

Category	Score	2014 Rank	2013 Rank
Cost of Doing Business	169	36	24
Workforce	131	34	30
Quality of Life	136	29	34
Infrastructure & Transportation	103	44	39
Economy	200	32	27
Education	83	24	34
Technology & Innovation	156	23	39
Business Friendliness	182	1	1
Cost of Living	15	36	37
Access to Capital	4	44	14
Overall	1179	38	31

Economic Profile

Governor: Jack Markell, Democrat

Population: 925,749

GDP growth: 1.6 percent

Unemployment rate (May 2014): 5.8 percent

Top corporate tax rate: 8.7 percent

Top individual income tax rate: 6.75 percent

Gasoline tax: 41 cents/gallon

Bond rating/outlook: Aaa/stable

Major private employer: Christiana Care Health Systems

Economic profile sources: Federation of Tax Administrators, American Petroleum Institute, Moody's Investor Service, Bureau of Economic Analysis, Bureau of Labor Statistics, Delaware Book of Lists

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