2013 State Business Tax Climate Index: Individual Income Tax Component

October 09, 2012

For the full paper click here.

Table 4: Individual Income Tax Component of the State Business Tax Climate Index, 2012 – 2013

(Download Excel)

  2013 2012 Change from 2012 to 2013
State Rank Score Rank Score Rank Score
Alabama 18 5.61 18 5.63 0 -0.02
Alaska 1 10.00 1 10.00 0 0.00
Arizona 17 5.72 17 5.74 0 -0.02
Arkansas 28 5.22 27 5.23 -1 -0.01
California 49 1.61 50 1.62 +1 -0.01
Colorado 16 6.63 16 6.65 0 -0.02
Connecticut 31 4.79 31 4.80 0 -0.01
Delaware 29 5.18 28 5.20 -1 -0.02
Florida 1 10.00 1 10.00 0 0.00
Georgia 40 3.94 40 3.95 0 -0.01
Hawaii 41 3.87 41 3.88 0 -0.01
Idaho 23 5.38 26 5.24 +3 +0.14
Illinois 13 6.82 13 6.84 0 -0.02
Indiana 10 7.05 10 7.06 0 -0.01
Iowa 33 4.56 32 4.57 -1 -0.01
Kansas 21 5.50 21 5.51 0 -0.01
Kentucky 26 5.28 25 5.29 -1 -0.01
Louisiana 25 5.30 24 5.32 -1 -0.02
Maine 27 5.22 30 4.98 +3 +0.24
Maryland 45 3.27 46 3.07 +1 +0.20
Massachusetts 15 6.74 15 6.75 0 -0.01
Michigan 11 6.96 11 6.98 0 -0.02
Minnesota 44 3.50 44 3.51 0 -0.01
Mississippi 19 5.61 19 5.62 0 -0.01
Missouri 24 5.30 23 5.32 -1 -0.02
Montana 20 5.50 20 5.51 0 -0.01
Nebraska 30 5.16 29 5.17 -1 -0.01
Nevada 1 10.00 1 10.00 0 0.00
New Hampshire 9 7.50 9 7.52 0 -0.02
New Jersey 48 2.39 48 2.39 0 0.00
New Mexico 34 4.32 33 4.33 -1 -0.01
New York 50 1.50 49 2.03 -1 -0.53
North Carolina 43 3.59 43 3.60 0 -0.01
North Dakota 35 4.18 35 4.20 0 -0.02
Ohio 42 3.62 42 3.63 0 -0.01
Oklahoma 36 4.09 38 4.04 +2 +0.05
Oregon 32 4.76 34 4.31 +2 +0.45
Pennsylvania 12 6.91 12 6.92 0 -0.01
Rhode Island 37 4.09 36 4.11 -1 -0.02
South Carolina 39 3.95 39 3.96 0 -0.01
South Dakota 1 10.00 1 10.00 0 0.00
Tennessee 8 7.98 8 8.00 0 -0.02
Texas 7 8.89 7 8.91 0 -0.02
Utah 14 6.80 14 6.82 0 -0.02
Vermont 47 3.01 47 3.03 0 -0.02
Virginia 38 4.08 37 4.09 -1 -0.01
Washington 1 10.00 1 10.00 0 0.00
West Virginia 22 5.39 22 5.41 0 -0.02
Wisconsin 46 3.23 45 3.25 -1 -0.02
Wyoming 1 10.00 1 10.00 0 0.00
Dist. of Columbia 36 4.15 31 4.80 -5 -0.65
Note: A rank of 1 is more favorable for business than a rank of 50. A score of 10 is more favorable for business than a score of 0. All scores are for fiscal years. D.C. score and rank do not affect other states.
Source: Tax Foundation.

 

Follow Us

Tax Policy Blog

The official weblog of the Tax Foundation.

Go

Tax By State

For information on your state, select it from the drop-down menu.

 

Ask a Tax Expert

Contact information for Tax Foundation policy staff Ask