Kosmont-Rose Cost of Doing Business Survey

Each year, the Rose Institute publishes the Kosmont-Rose Institute Cost of Doing Business Survey, a comprehensive economic analysis of more than 400 cities across the United States.  The survey presents detailed information about fees, taxes, and business incentives for each city, then issues an overall cost rating.  This information is used by both business owners considering relocation and cities hoping to promote economic development.  A number of business publications, including The Wall Street Journal, frequently cite the report as a reliable indicator of municipal economic climate.

In partnership with Kosmont Companies, our annual Kosmont-Rose Institute Cost of Doing Business Survey provides an analysis of municipal tax rates in more than 400 cities nationwide.The Institute collects information regarding business license fees, utility fees, impact fees, incentives, property taxes, and sales tax rates. The overall tax climate of an individual city is determined by means of a self-designed statistical weighting process that designates the most expensive and least expensive cities for businesses. Surveys are conducted annually and often receive significant media attention in many California publications including the Los Angeles Business Journal. For more information regarding the Cost of Doing Business Survey, please visit the survey’s website.


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