Lots of studies have been bandied about in recent years showing New Jersey way at the bottom in terms of a good business environment -- mostly due to high taxes. But a recent report conducted by CNBC rated the Garden State 22nd in "America's Top States for Business 2010." The network rated each state on a list of 10 criteria: cost of doing business, workforce, quality of life, economy, transportation, technology and innovation, education, business friendliness, access to capital and cost of living. Predictably, New Jersey ranked low when it came to cost of doing business (44) and cost of living (47). It also fared poorly in business friendliness, meaning regulation and litigation (35) workforce (32) and, surprisingly, transportation infrastructure (32). It scored the highest in its education system (2), access to capital (4) and support for innovation (9). When compared with neighboring states, New Jersey ranked slightly below Pennsylvania (20) and slightly above New York (24). Connecticut (35) and Delaware (42) fared much lower on the scale. Which state ranked highest and lowest: Texas (1) and Alaska (50).