Skip to content

Tax Foundation State and Local Tax Burden Estimates for 2008: An In-Depth Analysis and Methodological Overview

By: Gerald Prante

Each year the 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. Foundation releases state-local tax burdens for the residents of each state. The burdens are effective tax rates calculated by totaling state-local level taxes paid by taxpayers in each state, then dividing by their income. The burdens also reflect the economic incidence of taxes that are commonly shifted to out-of-state taxpayers. This paper will discuss how that analysis is conducted.

Share