Elements such as a high tax burden and intricate regulatory setting have made it challenging the government to develop an appealing environment for commerce. Rhode Island’s business tax burden can be considered one of the highest globally. Based on the KPMG study entitled “Location Matters”, Rhode Island recorded higher than normal rates for its tax rate index at 28.4%. This figure was significantly higher than all the New England states (Bardach 26). The workforce quality, cost of doing business and business climate in Rhode Island has been cited by different surveys as being below standard while it has performed exceedingly well in terms of quality of life, access to capital and education levels.