La. tops corporate tax structure rankings La. tops corporate tax structure rankings Advocate file photo -- Baton Rouge Advocate staff report June 28, 2014 Comments Louisiana remains the state with the most cost-competitive tax structure for small and mid-sized cities, with Baton Rouge, New Orleans and Shreveport ranking first, second and third, respectively, among U.S. cities, according to a study released Tuesday by KPMG International. The 2014 Competitive Alternatives: Focus on Tax study is a global comparison of the total tax burden that companies in 107 cities throughout 10 countries may face, including corporate income taxes, capital taxes, sales taxes, property taxes, miscellaneous local business taxes and statutory labor costs. Cincinnati, Cleveland, Atlanta, Baltimore and Pittsburgh ranked best for cities with populations of more than 2 million. Among mid-sized cities, those with populations of 1 million to 2 million, New Orleans ranked first. Among small cities, or those with populations of less than 1 million, Baton Rouge ranked first and Shreveport second. The report cited Louisiana’s incentives for digital media. The state covers 35 percent of direct resident salary. Louisiana also offers the tax breaks to software and IT firms.