Small businesses  are now failing across the country at increasingly high rates. That means layoffs, need for more government assistance, lower productivity, and higher taxes. But that’s not true in North Dakota, which was rated by Forbes Magazine the best state in which to start a business in 2024. On Oct. 2, Truth in Accounting’s annual Financial State of the States report rated North Dakota ND #1 in fiscal health, with a budget surplus per taxpayer of $55,600.

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