<p>aglages: I was trying to keep it simple by referring only to personal taxes (particularly with FL being at zero) rather than doing a tax policy memo on this site. Overall, Florida has the 5th lowest business tax burden, Pennsylvania is 26th. PA’s unemployment rate is significantly lower than FL’s. Again, taxes are only one factor in the business location decision. Other factors are education, transportation, access to skilled workers, real estate costs, access to markets, cost of living, quality of life for employees…</p>