Note: This table measures the economic incidence of taxes 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 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. 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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