Small businesses create nearly two-thirds of new jobs in the workforce and account for 44% of US economic activity. So what's the secret to their success? What challenges do they face and which are the best cities and regions for them to thrive? Samira Hussain visits the city of Nashville in Tennessee, which is a hotbed of new businesses and start ups - there are reportedly four out of every 1000 Nashville residents are CEOs.Samira meets James Davenport and Mike Hinds, co-founders of the Nashville Barrel company who launched their whiskey company in the city in February 2020. She goes to a business ‘mixer’ where CEO of the Nashville Entrepreneur Center, Jane Allen, gives an overview of Nashville’s appeal. Tennessee has very low taxes which can encourage new business to the area - Bradley Jackson, president and CEO of the Tennessee Chamber of Commerce and Industry tells Samira how the approach works alongside other incentives.But what does this mean for the people living there? The state has one of the highest sales taxes in the country. That means everything you buy at the store costs more. Samira speaks to Dick Williams, board member of Tennesseans for Fair Taxation, who says this kind of tax scheme ends up hurting the most vulnerable people.Presented and produced by Samira Hussain Additional production: Rob Cave (Image: The lights on Broadway in Nashville. Credit: Getty Images)