Publications
Tax Burdens
State-local tax burdens measure the percentage of income that taxpayers in each state pay in state and local taxes. Every tax that is collected on both the state and local level is included in the calculation: income taxes on individuals and businesses; general sales taxes; product specific taxes such as those levied on gas, cigarettes and alcohol; property taxes on individuals and business; and a multitude of other taxes. The tax burden for each state is presented from 1970 to the present.
Additional questions about tax burdens? Contact us at (202) 464-6200.
Publications from The Tax Foundation
- Summary of Latest Federal Individual Income Tax Data, by David S. Logan, October 24, 2011
- Census Bureau Releases 2010 State Tax Collection Data, by Mark Robyn, April 5, 2011
- Tax Freedom Day® Arrives on April 12, by Kail Padgitt, March 30, 2011
- Connecticut Governor Malloy Proposes Multifaceted Tax Plan, by Kailee Tkacz and Mark Robyn, March 14, 2011
- State-Local Tax Burdens Fall in 2009 as Tax Revenues Shrink Faster than Income, by Mark Robyn and Gerald Prante, February 23, 2011
- Recent State Tax Reforms in the United States and Opportunities for California at a Time of Fiscal Challenge (Testimony before California's Select Committee on Recovery, Reform, and Realignment), by Joseph Henchman, February 2, 2011
- Effect of Expiration of Bush-Era Tax Cuts on Average Middle-Income Family, by State and Congressional District, by Tax Foundation's Data Analysis Division, August 1, 2010
- States Vary in Distribution of Who Bears the Burden of Federal Income Taxes, by Scott A. Hodge, June 2, 2010
- Wishful Thinking About Tax Burdens in Ohio, by Mark Robyn and Rob Shrum, April 7, 2010
- Can Income Tax Hikes Close the Deficit?, by William Ahern, March 12, 2010
- Slideshow: Ohio's Tax Climate, January 7, 2010
- Testimony to Vermont Blue Ribbon Tax Structure Commission: Options for Improving Vermont’s Tax Competitiveness, by William Ahern, November 17, 2009
- Basic Facts on Redistribution and the Impact of Obama’s Policies, by Scott A. Hodge, September 21, 2009
- Accounting for What Families Pay in Taxes and What They Receive in Government Spending, by Scott A. Hodge, September 21, 2009
- How Much Does President Obama’s Budget Redistribute Income?, by Patrick Fleenor and Gerald Prante, September 21, 2009
- Towards Understanding the Full Burden of High Tax Rates, by Robert Carroll, August 14, 2009
- The Excess Burden of Taxes and the Economic Cost of High Tax Rates, by Robert Carroll, August 14, 2009
- The Economic Cost of High Tax Rates, by Robert Carroll, July 29, 2009
- How Much Does President Obama’s Budget Redistribute Income?, by Patrick Fleenor and Gerald Prante, June 25, 2009
- Tax Foundation State and Local Tax Burden Estimates for 2008: An In-Depth Analysis and Methodological Overview, August 7, 2008
- Case Presents Opportunity to Ensure Uniform Application of Tax Code and Prevent Harm to Taxpayers, by Joseph Henchman and Matthew Reddington, April 28, 2008
- Tax Freedom Day: A Description of Its Calculation and Answers to Some Methodological Questions, by TF Staff, March 26, 2008
- Protecting Taxpayers from Fragmented State-by-State Interpretations of the Federal Tax Code -- Centerior Energy Corp. v. Mikulski, by Joseph Henchman and Erik S. Jaffe, February 22, 2008
- Tax Revenue and Distributional Effects of Lowering 10% Bracket to Zero for 2008, by Gerald Prante and Patrick Fleenor, January 18, 2008
- Personalizing the Corporate Income Tax, by Scott A. Hodge and Gerald Prante, October 25, 2007
- Generational Equity: Which Age Groups Pay More Tax, and Which Receive More Government Spending?, by Andrew Chamberlain and Gerald Prante, June 1, 2007
- Movin' on Up: Blagojevich Tax Increase Would Move Illinois into Top 10 on State and Local Tax Burden, by Curtis S. Dubay and Chris Atkins, April 16, 2007
- Which Taxes Weigh Most Heavily on Americans with Different Incomes?, by Andrew Chamberlain and Gerald Prante, March 26, 2007
- Who Pays America's Tax Burden, and Who Gets the Most Government Spending?, by Andrew Chamberlain, Gerald Prante and Scott A. Hodge, March 26, 2007
- Putting Taxes on the Map: Federal Tax Burdens by City, County, Congressional District and State, by Andrew Chamberlain and Gerald Prante, March 22, 2007
- Who Pays Taxes and Who Receives Government Spending? An Analysis of Federal, State and Local Tax and Spending Distributions, 1991-2004, by Andrew Chamberlain and Gerald Prante, March 22, 2007
- Corporate Tax Reform Will Enhance Kansas Competitiveness, by Chris Atkins and Jonathan Williams, February 21, 2007
- What West Virginia Needs to Do in Order to Compete in the 21st Century, by Curtis S. Dubay, December 11, 2006
- Economic vs. Legal Incidence: Comparing Census Bureau Figures with Tax Foundation Tax Burdens, by Andrew Chamberlain and Gerald Prante, June 9, 2006
- Number of Americans Paying Zero Federal Income Tax Grows to 43.4 Million, by Scott A. Hodge, March 30, 2006
- Federal Tax Burdens and Expenditures by State, by Curtis S. Dubay, March 16, 2006
- The Tax Burden of the Median American Family, by Claire Hintz, March 1, 2000
- Tax Burden on American Families Rises Again, by Claire Hintz, November 1, 1997
- Excise Taxes and Sound Tax Policy, by John R. McGowan, May 1, 1997
- Tax Reform and Excise Tax Policy Fundamentals Conference Proceedings, January 10, 1997
- Economic Expansion Leads Higher Taxes on Median One- and Two-Earner American Families, by Arthur P. Hall, Ph.D., November 1, 1996
- Taxes Force American Family to Tighten Belt, by Arthur P. Hall, Ph.D., November 1, 1995
- Individual Effective Tax Rates in the United States, by Arthur P. Hall, Ph.D., June 1, 1994
- The Taxation of Energy in the U.S.: Who Pays?, by Arthur P. Hall, Ph.D., March 1, 1994
- Value of Typical American Family's 1992 Income Eroded by Taxes and Inflation, by Paul G. Merski, October 1, 1992
- The Corporate Tax Burden, by Paul G. Merski, January 1, 1990
- Tax Burden by Income Class, 1986-1987, by TF Staff, February 1, 1989
- Allocating Tax Burdens and Government Benefits by Income Class, 1972-73 and 1977, by TF Staff, February 1, 1981
- Issues In Federal Tax Revision: Tax Developments in 1975, December 31, 1975
- Federal Tax Burdens in States and Metropolitan Areas, by TF Staff, April 1, 1974
- Issues In Federal Tax Revision: Tax Developments in 1973, November 15, 1973
- Tax Burdens and Benefits of Government Expenditures By Income Class, 1961 and 1965, by TF Staff, January 1, 1967
- Allocating Tax Burdens and Government Benefits by Income Class, by TF Staff, January 1, 1967
- Allocation of the Tax Burden by Income Class, by TF Staff, May 1, 1960
- The Tax Burden in Relation to National Income and Product, by TF Staff, September 1, 1957
- Allocating the Federal Tax Burden Among the States, by TF Staff, April 1, 1957
- Federal Excise Taxes, by TF Staff, June 1, 1956