KPMG has released Competitive Alternatives 2008 Special Report: Focus on Tax, a detailed study of the tax costs in thrity-five large cities (populations greater than 2 million) in ten countries. Here are the ten cities with the lowest tax costs:
- San Juan, U.S. (46.6)
- Puebla, MX (69.7)
- Guadalajara, MX (73.6)
- Vancouver, CA (75.2)
- Monterrey, MX (75.4)
- Montreal, CA (83.2)
- Toronto, CA (85.4)
- Baltimore, US (92.1)
- Atlanta, US (95.1)
- Melbourne, AU (95.3)
The most expensive city is Paris (190.7). Other U.S. cities are:
- Tampa (#11)
- Detroit (#12)
- Phoenix (#13)
- Minneapolis (#15)
- Washington (#16)
- Denver (#17)
- Philadelphia (#18)
- Boston (#19)
- Dallas (#20)
- Houston (#21)
- Portland (#22)
- Los Angeles (#23)
- Chicagi (#24)
- Seattle (#27)
- San Diego (#28)
- New York (#29)
- San Jose (#30)



