Interesting spreadsheet, with lots of factors considered.
For 2011, the top five are:
- Personal Freedom: #1 Alaska, Nevada, Maine, New Mexico, New Hampshire
- Economic Freedom: #1 South Dakota, Tennessee, Oklahoma, North Dakota, Alabama
- Regulatory Freedom: #1 Indiana, Delaware, Iowa, North Dakota, Nebraska
Didn't make the top 20 in any category: NY, NJ, CA
The odd entrant: MA, which made #10 in Personal Freedom, but not in the top 20 in either of the other two categories.