Adobe Stock, Jericho
January 20, 2016

State and Local Tax Burdens, 1977 – 2012

See the Updated Version

About Tax Burden Data

For nearly two decades the Tax Foundation has published an estimate of the combined state-local tax burden shouldered by the residents of each of the 50 states. For each state, we calcu­late the total amount paid by the residents in taxes, then divide those taxes by the state’s total income to compute a “tax burden.” We make this calculation not only for the most recent year but also for earlier years because tax and income data are revised periodically by govern­ment agencies.

The goal is to focus not on the tax collec­tors but on the taxpayers. That is, we answer the question: What percentage of their income are the residents of this state paying in state and local taxes? We are not trying to answer the question: How much money have state and local governments collected?

More information on state-local tax burdens: Methodology working paper

Tax Foundation Report, “Annual State-Local Tax Burden Ranking.”

  Burden Rate Income per Capita Taxes Paid to Own State Per Capita Taxes Paid to Other States Per Capita Total Taxes Paid Per Capita

Banner image attribution: Adobe Stock, Jericho

A 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.