The Small Business & Entrepreneurship Council ranked the state No. 10 for best business-friendly tax systems in their Business Tax Index 2009, including a top corporate tax and capital gains rate that were both ranked No. 6 at 1.9%."Business Tax Index 2009" , SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL. Retrieved December 2, 2009. Ohio was ranked No. 11 by the council for best friendly-policy states according to their Small Business Survival Index 2009."SMALL BUSINESS SURVIVAL INDEX 2009" , SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL. Retrieved December 2, 2009. The Directorship's Boardroom Guide ranked the state No. 13 overall for best business climate, including No. 7 for best litigation climate."The Best States for Business" , Directorship. Retrieved December 2, 2009. Forbes ranked the state No. 8 for best regulatory environment in 2009."The Best States For Business" , Forbes. Retrieved December 2, 2009. Ohio has five of the top 115 colleges in the nation, according to U.S. News & World Reports 2010 rankings,"Best Colleges 2010" , U.S. News & World Report. Retrieved December 2, 2009. and was ranked No. 8 by the same magazine in 2008 for best high schools."Best High Schools: State by State Statistics" , U.S. News & World Report. Retrieved December 2, 2009.
The Small Business & Entrepreneurship Council ranked the state No. 10 for best business-friendly tax systems in their Business Tax Index 2009, including a top corporate tax and capital gains rate that were both ranked No. 6 at 1.9%."Business Tax Index 2009" , SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL Retrieved December 2, 2009. Ohio w.as ranked No. 11 by the council for best friendly-policy states according to their Small Business Survival Index 2009."SMALL BUSINESS SURVIVAL INDEX 2009" , SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL. Retrieved December 2, 2009. The Directorship's Boardroom Guide ranked the state No. 13 overall for best business climate, including No. 7 for best litigation climate."The Best States for Business" , Directorship. Retrieved December 2, 2009. Forbes ranked the state No. 8 for best regulatory environment in 2009."The Best States For Business" , Forbes. Retrieved December 2, 2009. Ohio has five of the top 115 colleges in the nation, according to U.S. News & World Reports 2010 rankings,"Best Colleges 2010" , U.S. News & World Report. Retrieved December 2, 2009. and was ranked No. 8 by the same magazine in 2008 for best high schools."Best High Schools: State by State Statistics" , U.S. News & World Report. Retrieved December 2, 2009.