Ever Want to Open a Business in India?

Why do I ask that? Well, I have a friend who believes that taxes are only thing determining where a business wants to locate. I say India has very low taxes but do you want to live there? Having read Low Taxes Do Not A Good Business Environment Make I feel a little more justified in my snarky comment. However, I may change the response to: Would you want to live in that mecca of economic development- South Dakota?