According to a KPMG study Atlanta offers one of the most favorable tax structures for businesses among U.S. cities/locations with populations exceeding 2 million. It is said that the cities including Cincinnati, Cleveland, Atlanta, Baltimore and Pittsburgh all placed in the top 20 – ranking seventh, 11th, 12th, 13th and 14th, respectively. The U.S. ranked fifth in terms of favorability of its overall tax structure for business.