Every three years The Development Counsellors International (DCI) conducts a survey of corporate    executives and site selection consultants to determine the best business climates among the 50 states. Texas has consistently held the No. 1 spot since 1999, and it was the clear cut favorite among respondents to the survey: 49.7% said the Lone Star state has one of the most favorable business climates in the nation.
Florida ranked second with 18.1% of the survey respondents heralding the Sunshine State's pro-business climate. When asked why they selected Florida and the other top states as best for business, the corporate executives frequently cited tax climate, "pro-business environment," incentives/financial assistance and workforce quality/availability.