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Illinois is among the five states at the bottom. The rankings are based on financial information contained in the audited financial statements for each state for Fiscal 2015 as summarized by the Institute for Truth in Accounting, and a composite ranking of each state’s competitive posture in 2016 based on independent assessments by CEO Magazine, CNBC and Forbes. The report also includes disclosure of whether each state had a net positive or negative migration for the period July 1, 2015-June 30, 2016 according to the US Census Bureau.

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