October 9, 2012
2013 State Business Tax Climate Index: Individual Income Tax Component
For the full paper click here.
Table 4: Individual Income Tax Component of the State Business Tax Climate Index, 2012 – 2013 |
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| 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. |
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