What is START-UP NY?

START-UP NY helps you start, expand or relocate your qualified business to a tax-free zone in New York State.

http://startup.ny.gov/?utm_source=Google&utm_medium=CPC&utm...

NEW YORK CALLS FOR CORPORATIONS TO OPEN BUSINESSES WITH TAX FREE STATUS FOR 10 YEARS WHILE CITIZENS PAY HIGHEST RATES IN THE COUNTRY:

New York's Individual Income Tax System

New York's personal income tax system consists of eight brackets and a top rate of 8.82%. That rate ranks 8th highest among states levying an individual income tax. New York's state and local income tax collections per person were $2289 in 2011 which ranked highest nationally.
50-State Table of Individual Income Tax Rates
50-State Table of State Individual Income Tax Collections
50-State Table of State and Local Individual Income Tax Collections Per Capita

http://taxfoundation.org/state-tax-climate/new-york