There are several interesting reports that were released this week relative to the business climate of different geographic locales.  We noted that CNBC released its annual ranking of the top states for business this week and their results are always interesting.  Based on 60 different measure of competitiveness, Utah, Texas and Colorado were best overall, while Rhode Island was worst, followed by Hawaii and West Virginia.  When just business-friendliness was measured, New Hampshire topped the list followed by South Dakota and Virginia and California came in last with West Virginia again in 49th place.  On the broader scale, big three accounting firm KPMG released Focus on Tax 2016, a report measuring the impact of total business taxes in 10 countries and 111 cities around the world.  According to the report, Canada has the lowest total tax index, while the US came in 7th and France was last of the 10 measured.  At the city level, 3 of the top 4 cities were Canadian (Toronto, Vancouver and Montreal), while the best US city in the report was Cincinnati at #9. And, on the lighter side of geographic rankings, WalletHub this week released a survey of the Best and Worst Cities in which to drive with Scottsdale and Tucson, AZ being #1 and #2, respectively (5 of the top 6 cities are in Arizona).  Washington DC, was rated worst, followed closely by Detroit, San Francisco and Chicago!