Kosmont Companies and the Rose Institute of State and Local Government at Claremont McKenna College present the 2006 Kosmont-Rose Institute Cost of Doing Business Survey®. The Survey, in its twelfth year of publication and its fourth year as the Kosmont-Rose Institute Cost of Doing Business Survey, contains a vast amount of data about fees, taxes, costs, and incentives that affect business in 398 communities nationwide. It is especially useful to businesses contemplating a move. The 2006 Survey has many new added features to make it an even stronger tool for the business community and policymakers.

The Rose Institute added 34 cities to the 2006 edition of the Survey; it has 398 cities in 49 states and the District of Columbia. The Survey examines 250 cities in California, and 148 cities out of state. In addition to the increased city listings, a new rankings scale and formula to determine the cities' cost of doing business creates greater differentiation among cities. State income tax and sales tax have been added to the formula, and there are 5 rankings in the 2006 Survey's scale. Finally, the formula has been updated to more accurately reflect contemporary costs of doing business.


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