Note: This table measures the economic incidence of taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. es rather than the legal incidence. For a more detailed explanation, see “Who Pays Taxes and Who Receives Government Spending? An Analysis of Federal, State and Local Tax and Spending Distributions, 1991-2004,” Tax Foundation Working Paper, No. 1, March 2007, available at http://www.taxfoundation.org/files/wp1.pdf.
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