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Abstract
The overall objective of this study was to complete a comparative analysis of firms and economic development specialists' attitudes about the importance location factors in North Dakota, South Dakota, and Nebraska. Results indicated that overall, state and local taxes ranked first, infrastructure ranked second, and transportation ranked seventh. A comparative analysis was completed based on community sizes above and below 5,000 people. Economic development specialists and firms from rural communities ranked ten main location factors similarly. Small urban economic development specialists and firms had more disparity between their ranks of the ten main location factors.