My understanding is that Texas doesn't have a lot of that or at least its minimized.
The reason "business environment" can't be duplicated or reversed because it's like a legal equivalent of tech debt code rot where also a large group of ops employees (politically influential bureaucrats) earn their life's income on the busy work the system creates.
For instance, property taxes in Williamson County (Austin suburb, extremely conservative, are at 3.08% for new construction homes. Compare that to any other state.
California has the highest state income tax, near top sales tax rates and if you are a recent home buyer some of the highest absolute property taxes (thanks to the price dynamic described above). Plus you get screwed on federal SALT caps, mortgage interest deduction and maybe AMT.
I'll gladly take your 3% if there were more options for interesting places to work and it was not 110 degrees in the summer.
By this ranking, the tax burden in Texas is 33rd out of 50 states so it's not a low tax state, but it is definitely on the lower tax end of the spectrum. https://wallethub.com/edu/states-with-highest-lowest-tax-bur...