a business. The list was based on “towns with the best mix of business advantages and lifestyle appeal.” Bellevue, Washington earned the top spot, for having a talented workforce, a growing downtown district and no corporate income tax. Though Bellevue received deductions for having a high cost of living and expensive real estate the cons did not detract from the healthy balance of big corporations and small business as well as the abundance of parks and mountain views.
Among the top 5, Bellevue had the highest population, with over 100,000 people. Marina del Rey, California had the smallest population with only 8,891 people.
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