More than 700 CEO's of large and small companies have again named Texas the best state in the country to do business, 1200 WOAI news reports.


  It is the ninth year in a row that CEO Magazine has given that honor to Texas.


  Texas is given high marks in all three categories, taxation and regulation, workforce quality, and living environment.


  "The playbook for successful states boils down to three simple moves...engage in real dialogue with business leaders, adapt policies to create an attractive environment, and effectively communicate your story to real job creators," Marshall Cooper, CEO of Chief Executive Magazine and told 1200 WOAI news.  "This year's rankings prove that smart policies result in increased investments, jobs and greater overall economic activity."


  Texas ranked number one in 'domestic migration' in the past year, with an estimated 145,000 people moving to Texas from other states.  The ratings also cite the state's low local and state tax burden, the fact that there is no state income tax, and the relatively low number of state employees per capita, which allows the state tax rates to remain low.


  CEO's quoted by the magazine say things like 'Texas is probably the most business friendly state I've ever been in and supports the efforts of new and existing businesses' and 'Texas is wonderful biz environment.  Friendly, well-educated, motivated workers.  Great tax base and very good educational system.'


  Florida is #2 in the survey, North Carolina ranks number three.


  On the other end of the scale are the two states Texans love to hate.  New York ranks 49th, while California ranks 50th.


  While California's 'living environment' ranks high, the Golden State is not so golden when it comes to taxes and regulations, ranking the worst in the country.


  California also as a far larger debt per resident than Texas, far more state employees per capita, and substantially higher taxes.  Many CEO's cited the new 11% state income tax rate approved by California voters last year, saying it escalates California's 'self imposed decline.'


  One CEO's comments said it all:  "California is accelerating down the wrong track.  At some point even the climate will be outweighed by the massive disincentives to business and the tax policies on the modestly successful.  It is well on its way to becoming an environment where the super elites (Hollywood, Silicon Valley, and the political class) are separated from the 'service class,' by a personal income chasm as the unions continue to plunder the state's treasury."


  That CEO says he is considering moving his business...with hundreds of Texas.