In choosing a state in which to set up a practice, physicians should study tax and regulatory policy, writes third-year family medicine resident Philip Eskew, D.O., J.D., M.B.A. The winter issue of the Journal of American Physicians and Surgeons features Dr. Eskew’s article — “Which State Best Suits Your Medical Practice–an Analysis and Reference Guide,” — in which states are ranked in order of friendliness to independent practices.
Only South Dakota and Wyoming make the top tier. In the second tier are Idaho, Wisconsin, Indiana, North Dakota, Texas, and Alaska.
At the bottom, in tier 6, are Massachusetts and New Jersey. Tier 5 includes Connecticut, Rhode Island, the District of Columbia, Oregon, Maryland, New York, California, Ohio, and Illinois.