Research Areas
State Tax Policy and Data
The Tax Foundation's Center for State Fiscal Policy educates taxpayers about sound state fiscal policy and the size of the tax burden borne by Americans at the state and local level. We do this by producing, distributing, and marketing meaningful data and principled analysis that influences the debate at the state and local level toward pro-growth tax policies.
The Tax Foundation's State Tax Policy and Data section provides a comprehensive resource for information on tax and spending policy in the 50 U.S. states. For information on your state, click on the map below or select from the drop-down menu. For additional questions about state tax and spending policy, please call (202) 464-6200.
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Most Popular Articles
State and Local Tax Burdens by State, 1977-Present
State and Local Tax Burdens Compared to Other U.S. States, 1977-Present
State Business Tax Climate Index Rankings by State
State Individual Income Tax Rates
Articles from the Tax Foundation
- State Business Tax Climate Index Rankings , October 6, 2008
- 2009 State Business Tax Climate Index (Sixth Edition), by Josh Barro, October 6, 2008
- Would the Proposed Bailout Affect Local Property Tax Collections?, by Joseph Henchman, September 29, 2008
- Property Taxes on Owner-Occupied Housing, by County, 2007, Ranked by Property Taxes Paid, September 23, 2008
- New Census Data on Property Taxes on Homeowners, by Gerald Prante, September 23, 2008
- Property Taxes on Owner-Occupied Housing by State, 2007, September 23, 2008
- Property Taxes on Owner-Occupied Housing by County, 2007, Ranked by Taxes as Percentage of Home Value, September 23, 2008
- State and Local Individual Income Tax Collections Per Capita and Per Household, Fiscal Year 2006 , September 15, 2008
- Tax Foundation Urges Texas Court to Avoid Sparking an Interstate Tax War, by Joseph Henchman and Paul Galindo, August 25, 2008
- Local Property Tax Collections Per Capita and Per Household, Fiscal Year 2006 , August 25, 2008
- The Right Prescription for Mississippi, by Joseph Henchman, August 19, 2008
- Indiana Court Should Avoid Education Finance Mess: Bonner v. Daniels, by Joseph Henchman and Paul Galindo, August 18, 2008
- National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2008 , August 13, 2008
- Urging Texas Court to Avoid Sparking an Interstate Tax War—First American Title Ins. Co. v. Combs, by Joseph Henchman, August 12, 2008
- CBPP Critique of State and Local Burden Methodology Is Baseless and Hypocritical, by TF Staff, August 8, 2008
- 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
- Urging Indiana Courts to Avoid Education Finance Mess—Bonner v. Daniels, by Joseph Henchman, August 5, 2008
- Summary of Federal Individual Income Tax Data by State, 2006 , August 1, 2008
- State and Local Debt Outstanding Per Capita, Fiscal Year 2006 , July 23, 2008
- Economic Growth Requires Bold Steps: Mississippi Should Consider Tax Reform Recommendations, by Joseph Henchman, July 18, 2008
- Local Wage, Income, and Occupational Privilege Taxes, 2008, July 15, 2008
- California Legislators Push for More Double-Digit Income Tax Rates, by William Ahern, July 14, 2008
- County and City Income Taxes Clustered in States with Poor Tax Climates, by Joseph Henchman, July 11, 2008
- Arizona's Special Interest Laundry List, by Josh Barro and Joseph Henchman, June 24, 2008
- Assessing Arizona’s State Tax Policy, by Gerald Prante, June 9, 2008
- Sound Tax Policy Coming to New York (?), by Josh Barro, June 6, 2008
- State Government General Revenue* by Source, Fiscal Year 2006 , June 4, 2008
- State Tax Collections Per Capita and Per Household, Fiscal Year 2006 , June 4, 2008
- State and Local Spending Per Capita and Per Household, Fiscal Year 2006 , June 4, 2008
- State General Sales Tax Collections Per Capita and Per Household, Fiscal Year 2006 , June 3, 2008
- Local Government General Revenue by Source, Fiscal Year 2006 , June 3, 2008
- State and Local Corporate Income Tax Collections Per Capita and Per Household, Fiscal Year 2006 , June 3, 2008
- State Corporate Income Tax Collections Per Capita and Per Household, Fiscal Year 2004-2006 , June 3, 2008
- States Should Avoid Sales Taxes on Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 2008
- Maryland Flouts Regional Tax Competition with Historic Tax Hike, by William Ahern, April 9, 2008
- An Opportunity to Improve Mississippi’s Tax Climate, by Joseph Henchman and Tonya Barr, April 3, 2008
- An Economic Analysis of Georgia’s Tax Cut Proposals, by Gerald Prante, March 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, 1970-2008, March 26, 2008
- Tax Freedom Day by State, 2008, March 26, 2008
- Tax Freedom Day and Tax Burden, 1900-2008, March 26, 2008
- America Celebrates Tax Freedom Day, by Gerald Prante and Scott A. Hodge, March 26, 2008
- State Corporate Income Tax Rates, 2000-2008, March 22, 2008
- A Modest Proposal for Raising Education Revenue in Arkansas Without a Lottery, by Alicia Hansen, March 11, 2008
- State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State, 2000-2008, March 7, 2008
- Facts & Figures Handbook: How Does Your State Compare?, edited by Curtis S. Dubay, March 1, 2008
- Links to State Individual Income Tax Forms, February 15, 2008
- State and Local Property Tax Collections Per Household and Per Capita by State, Fiscal Year 2005, February 6, 2008
- State and Local General Sales and Gross Receipts Tax Collections Per Household and Per Capita, Fiscal Year 2005, February 5, 2008
- State Selective Sales Tax Collections Per Household, 2006, February 5, 2008
- Total Income by State Per Household, Calendar Year 2007, February 5, 2008
- State Spending Per Household, Fiscal Year 2006, February 5, 2008
- State Total Revenue Per Household, Fiscal Year 2006, February 5, 2008
- State and Local General Sales Tax Collections Per Household, Fiscal Year 2005, February 5, 2008
- Gross State Debt Per Household, Fiscal Year 2006, February 5, 2008
- State Surplus or Deficit Per Household, Fiscal Year 2006, February 4, 2008
- State Revenues by Source, 1902-2005, February 3, 2008
- State Individual Income Tax Rates, 2000-2008, February 3, 2008
- States Target Cell Phones for a Stealth, Burdensome Tax, by Joseph Henchman, January 18, 2008
- State Property Tax Debates Heating Up, by Tonya Barr, January 1, 2008
- Tax Foundation Testimony Before the Ways and Means Committee of the Vermont Legislature, by William Ahern and Gerald Prante, December 11, 2007
- Defending Competitive Neutrality Before the Supreme Court, by Joseph Henchman, November 30, 2007
- A State-by-State Estimate of Individual Income Tax Changes from Rangel’s “Mother of All Reforms” Bill, by Gerald Prante, October 29, 2007
- Corporate Tax Burden by Metropolitan Statistical Area (MSA), 2005 , October 24, 2007
- Corporate Income Taxes Paid by Congressional District, October 24, 2007
- Federal Taxes Paid vs. Federal Spending Received by State, 1981-2005 , October 19, 2007
- Paying at the Pump: Gasoline Taxes in America, by Jonathan Williams, October 16, 2007
- Federal Spending Received Per Dollar of Taxes Paid by State, 2005, October 9, 2007
- Protecting Competitive Neutrality Before the Supreme Court—Kentucky Department of Revenue v. Davis, by Brian E. Bailey and Chris Atkins, September 21, 2007
- New Census Data Shows Where Property Taxes Hit Homeowners Hardest, by Gerald Prante, September 12, 2007
- State Lottery Sales Per Household, Fiscal Year 2006 , August 1, 2007
- Lottery Revenue as a Percentage of Own-Source Revenue by State, Fiscal Year 2005 , August 1, 2007
- Implicit Tax Rates on State Lottery Sales by State, Fiscal Year 2006 , August 1, 2007
- K-12 Spending More Reliant on Federal Government Since No Child Left Behind Act, by Gerald Prante, July 30, 2007
- Appropriation by Litigation: Estimating the Cost of Judicial Mandates for State and Local Education Spending, by Chris Atkins, July 26, 2007
- Itemization Rates by State, 2005, July 24, 2007
- Most Americans Don’t Itemize on Their Tax Returns, by Gerald Prante, July 23, 2007
- As Presidential Candidates Target Investment Income for Higher Taxes, Which States Stand to Lose the Most?, by Gerald Prante, July 16, 2007
- Gambling with Tax Policy: States’ Growing Reliance on Lottery Tax Revenue, by Alicia Hansen, July 3, 2007
- General Sales Tax Collections by State, Fiscal Year 2006, June 28, 2007
- State and Local Debt Per Capita, 2005, June 28, 2007
- State and Local Tax Collections Per Capita, 2005, June 22, 2007
- State and Local Revenues Per Capita, 2005, June 22, 2007
- State Individual Income Tax Collections, 2006, June 18, 2007
- State Property Tax Collections by State, 2005-2006, June 18, 2007
- Toll Revenue vs. Motor Fuel Taxes by State, 2005, June 11, 2007
- State and Local Government General Revenue by Source, 2005, June 7, 2007
- State Motor Fuel Tax Collections by State, 2006, June 7, 2007
- State Estate and Gift Tax Collections, by State and Per Capita, 2006, June 5, 2007
- Change in Per Capita State and Local Property Taxes from 2000 to 2005, May 15, 2007
- Putting Taxes on the Map: Federal Tax Burdens by City, County, Congressional District and State, by Gerald Prante and Andrew Chamberlain, March 22, 2007
- Estimating Federal Tax Burdens for Major City Areas, Counties, and U.S. Congressional Districts, by Gerald Prante and Andrew Chamberlain, 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
- Tax Reform Can Boost Kansas' Tax Climate, by Chris Atkins and Jonathan Williams, February 21, 2007
- Corporate Tax Reform Will Enhance Kansas Competitiveness, by Chris Atkins and Jonathan Williams, February 21, 2007
- Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance, by John L. Mikesell, January 31, 2007
- Georgia’s Tax System: A Factual Foundation for Fundamental Tax Reform, by Jonathan Williams, January 30, 2007
- Tax Reform in Michigan: Replacing the Single Business Tax, by Jonathan Williams and Chris Atkins, January 24, 2007
- John Mikesell on the Reemergence of Gross Receipts Taxes, January 16, 2007
- Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes, by Patrick Fleenor and Andrew Chamberlain, December 4, 2006
- Property Tax Collections Surged with Housing Boom, by Gerald Prante, December 1, 2006
- Public Education Revenue by State and Source, Fiscal Year 2004, October 20, 2006
- Crime, Terror Benefit from Prop. 203 Cigarette Tax Hike in Arizona, by Patrick Fleenor, October 16, 2006
- Public Education Revenue by County and Source, Fiscal Year 2004, October 16, 2006
- Increase in Child Tax Credit Sends Families with Many Children off the Tax Rolls, by Gerald Prante, October 10, 2006
- California Schemin': Cigarette Tax Evasion and Crime in the Golden State, by Patrick Fleenor, October 5, 2006
- IRS Data Reveal Which States Benefited Most from 2001 and 2003 Tax Cuts, by Gerald Prante, October 4, 2006
- Establishing Physical Presence: Borders Online Case Reveals Court Disharmony in Applying Physical Presence Rules to State Sales Taxes, by Chris Atkins, September 26, 2006
- The Business Activity Tax Simplification Act: A Good Standard for Multi-State Business, by Chris Atkins, July 24, 2006
- Temporary Gasoline Tax Holidays: Relief for Motorists or Poor Tax Policy?, by Jonathan Williams and Andrew Chamberlain, July 10, 2006
- Federal Tax Burdens and Expenditures by State, by Curtis S. Dubay, March 16, 2006
- Defending Tax Competition in the U.S. Supreme Court—DaimlerChrysler Corp. v. Charlotte Cuno, et al., by Kyle O. Sollie and Chris Atkins, November 14, 2005
- A Twentieth Century Tax in the Twenty-First Century: Understanding State Corporate Tax Systems, by Chris Atkins, September 30, 2005
- Paying for "Civilized Society" in the Global Marketplace: H.R. 1956's Physical Presence Rule Accurately Matches Taxes Paid and Benefits Received, by Chris Atkins, September 26, 2005
- Revenue Neutrality: Taxing Peter to Give Tax Cuts to Paul?, by Chris Atkins, June 21, 2005
- Facts & Figures on Government Finance, 38th Edition, edited by Sumeet Sagoo, March 1, 2005
- 2005 State Finance Report, by TF Staff, March 1, 2005
- Dates of Adoption of Major State Taxes, January 1, 2005
- Federal Court Ruling May Hurt Tax Competition, State Tax Reform, by Chris Atkins, September 20, 2004
- State Tax Collections and Rates, by Sumeet Sagoo, March 1, 2004
- State Tax Collections and Distribution by Source, FY2002, December 31, 2002
- State Tax Revenue Growth Compared to Income Growth by State, 1992-2002, December 21, 2002
- State and Local Property Taxes, by Michael Lorelli, August 1, 2001
- State Tax Collections and Rates, by J. Scott Moody, March 1, 1999
- State Tax Rates and 1996 Collections, by J. Scott Moody, February 1, 1998
- State Tax Rates and 1995 Collections, by Arthur P. Hall, Ph.D., October 1, 1996
- State Tax Rates and 1994 Collections, by Arthur P. Hall, Ph.D., June 1, 1995
- Current Issues in Local Goverment Finance, by Chris R. Edwards, March 1, 1994
- State Tax Rates and Collections in 1993, by Arthur P. Hall, Ph.D., January 1, 1994
- Survey of State Rates and Collections, by Chris R. Edwards, October 1, 1992
- Tax Review: The Honest Citizen's Guide to Revenue Sharing, by Henry Aaron, October 1, 1971
- State and Local Sales Taxes, by TF Staff, August 1, 1970
- Nontax Revenues, by TF Staff, December 1, 1968
- Medicaid: State Programs After Two Years, by TF Staff, June 1, 1968
- Urban Mass Transportation in Perspective, by TF Staff, April 1, 1968
- State Tax Studies: 1959-1967, by TF Staff, December 1, 1967
- City Income Taxes, by TF Staff, December 1, 1967
- Handbook of State and Local Government Finance, by C. Lowell Harriss, December 1, 1966
- Public Financing of Higher Education, by TF Staff, February 1, 1966
- State Expenditure Controls: An Evaluation, by TF Staff, October 1, 1965
- Earmarked State Taxes, by TF Staff, June 1, 1965
- Links to Other Tax Policy Resources, January 1, 1937