Research Areas
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.
Articles from the Tax Foundation
- Testimony to Vermont Blue Ribbon Tax Structure Commission: Options for Improving Vermont’s Tax Competitiveness, by William Ahern, November 17, 2009
- Jim Pethokoukis of Reuters: Health Care Reform, the Deficit and Economic Recovery, November 4, 2009
- Distributional Effects of the House of Representatives’ Health Care Reform Bill, by Scott A. Hodge, October 6, 2009
- Slide Show: Redistribution and the Impact of Obama's Policies, September 21, 2009
- Under Obama's Policies, Most Families Earning up to $109,000 Will Get More Back from Government Benefits Than They Pay in Taxes, September 21, 2009
- How Much Does President Obama’s Budget Redistribute Income?, by Patrick Fleenor and Gerald Prante, September 21, 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
- Dr. Bob Carroll of the Tax Foundation: Health Care Reform, August 19, 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
- Summary of Latest Federal Individual Income Tax Data, 1980 - 2007, July 30, 2009
- Summary of Latest Federal Individual Income Tax Data, by Gerald Prante, July 30, 2009
- The Economic Cost of High Tax Rates, by Robert Carroll, July 29, 2009
- Gerald Prante of the Tax Foundation: Income Redistribution Under President Obama, July 9, 2009
- How Much Does President Obama’s Budget Redistribute Income?, by Patrick Fleenor and Gerald Prante, June 25, 2009
- Congressman Tom Price (R-GA): Obama Budget vs. GOP Alternative, April 8, 2009
- Kristina Rasmussen of the Illinois Policy Institute: Gov. Quinn's Tax Increase Proposal, April 1, 2009
- America Celebrates Tax Freedom Day, by Josh Barro, March 31, 2009
- David Harsanyi of the Denver Post: The Politics of Taxes and Fiscal Policy in Colorado, March 18, 2009
- David Yepsen of the Des Moines Register: Tax and Budget Reform in Iowa, January 14, 2009
- Tax Foundation State and Local Tax Burden Estimates for 2008: An In-Depth Analysis and Methodological Overview, August 7, 2008
- State-Local Tax Burdens Dip As Income Growth Outpaces Tax Growth, by Gerald Prante, August 7, 2008
- State and Local Tax Burdens: All States, One Year, 1977-2008, August 7, 2008
- State and Local Tax Burdens: All Years, One State, 1977-2008, August 7, 2008
- Summary of Federal Individual Income Tax Data by State, 2006 , August 1, 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
- Tax Freedom Day by State, 1970-2009, 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
- Corporate Tax Burden by Metropolitan Statistical Area (MSA), 2005 , October 24, 2007
- Corporate Income Taxes Paid by Congressional District, October 24, 2007
- Cigarette Taxes Choke the Poor, by Gerald Prante, July 7, 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
- Fraction of Each Quintile's Total Tax Burden Accounted for by Each Type of Tax, Calendar Year 2004 , April 1, 2007
- Average Dollar Tax Burdens by Type of Federal Tax, Per Household, Calendar Year 2004 , April 1, 2007
- Tax and Spend: Who Wins?, by Brian Phillips and Scott A. Hodge, March 29, 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
- 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
- Putting Taxes on the Map: Federal Tax Burdens by City, County, Congressional District and State, by Andrew Chamberlain and Gerald Prante, March 22, 2007
- Federal Tax Burden by U.S. Congressional District, 2004, March 22, 2007
- Federal Tax Burden by County, 2004, March 22, 2007
- Federal Tax Burden by Major City Area (MSA), 2004, March 22, 2007
- Economic vs. Legal Incidence: Comparing Census Bureau Figures with Tax Foundation Tax Burdens, by Gerald Prante and Andrew Chamberlain, June 9, 2006
- America Keeps Working to Pay Annual Tax Burden, by Andrew Chamberlain, April 16, 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
- Income and the Art of Tax Distribution Analysis, by J. D. Foster, Ph.D., August 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
- 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
- Federal Tax Burdens in States and Metropolitan Areas, by TF Staff, April 1, 1974
- 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
- Links to Other Tax Policy Resources, December 31, 1969