April 16, 2007
State-Local Tax Burden Methodology
Working Paper No. 4
Abstract
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 discusses how this analysis is conducted.
Attached Files
- Working Paper No. 4, PDF, 30.6 KB
by Curtis S. Dubay
