"Report Card for the States" (October 1981) ranks Missouri among the worst states in business climate. Missouri ranks among the very best of states in worker productivity, as conversations with employers of Missouri workers will disclose. The state also now offers a tax credit for 10 years of $75 for each $100,000 of new investment and $75 for each new job. Missouri has also always ranked among the lowest in the nation in total corporate tax burdens.

On energy costs, Missouri's average cost for industrial users is significantly below the average of the rest of the United States. For an industrial user of 150 kilowatts for 30,000 kilowatthours as of January 1, 1980, the bill was $1,449 in Missouri, compared to the U.S. average of $1,757.

In addition, Missouri has a number of innovative programs for providing capital for small business, including assistance through industrial revenue bonds, a state time deposit program, and certified development corporations under the SBA 503 program.


Unfortunately, there are few common denominators for productivity and tax data. Productivity studies generally rely on value-added criteria that vary widely from industry to industry and from state to state. Using business tax burden figures would be unfair to energy-producing states, which heavily tax their energy industries. State-by-state statistics on taxes borne by small business would be the ideal measurement, but such data is unavailable. Energy costs were calculated for industrial and commercial users and included costs of heating oil and natural gas as well as electricity.