he six states that constitute New England vary widely in their relative business climates. Just ask the Tax Foundation, whose annual analysis of the states' relative individual tax burden as a percentage of per capita income ranked New Hampshire second (behind Alaska) and Maine last. In addition to personal tax burden, the rankings took into account the portion of business taxes passed along to state residents through higher prices, lower wages or lower profits. Due in part to its low-tax status, New Hampshire also recently scored well with the D.C.-based Small Business & Entrepreneurship Council, which ranked the state 14th in the country for its friendliness to small business. All other New England states placed 34th or lower. And the Granite State also scored first in the "Most Livable State" rankings for 2005, just issued by Morgan Quitno Press of Lawrence, Kan.
      Rankings are one thing; projects are another. And testimony to regional industrial development trends may be most evident in the middle ground that corporations and communities find on the ground itself.