August 7, 2008 Tax Foundation State and Local Tax Burden Estimates for 2008: An In-Depth Analysis and Methodological Overview Gerald Prante Gerald Prante Download Working Paper No. 4: State-Local Tax Burden Methodology Print this page Download Working Paper No. 4: State-Local Tax Burden Methodology Subscribe Support our work Each year the Tax 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. Topics Center for State Tax Policy Data Research Tags State Tax and Spending Policy
