(St. Paul, MN) --  Taxes and health care are the two biggest barriers to job creation, according to the Minnesota Chamber of Commerce annual "Business Barometer" survey that they're releasing at their annual meeting in Saint Paul today.  The Minnesota Chamber's Tom Hesse says when asked about the most important issues that the legislature and a new governor should work on, health care and taxes topped the list  -- but Hesse says creeping up to fourth place is redesign of government services.  All the major candidates for Minnesota governor have talked about redesigning government, but their positions on taxes are very different.