The latest issue of Chief Executive magazine surveyed over 500 CEOs across the country to determine which states were considered most business-friendly from a tax and regulatory perspective and which were the least favored by the business community.  The top four states (Texas, Florida, North Carolina and Tennessee) favorably perceived held the same position as they did in 2015.  In the negative column, the same trend held with California, New York, Illinois, and New Jersey being the worst for the second year in a row.  Massachusetts (#46 in 2015) switched places with Connecticut (45th last year) this year to escape the bottom five.  Notwithstanding some states continuing their anti-business stance, the small business outlook inched up a bit in April as the Index of Small Business Optimism rose 1 point to 93.6.  The Index is a monthly survey from the National Federation of Independent Business (NFIB) that tracks small business opinion on economic trends.