State and Local Tax Burdens in Nominal Dollars from 1977 to 2011

These data accompany the Tax Foundation's report Annual State-Local Tax Burden Rankings. They are the product of analyzing data from government and public policy sources. This report estimates the combined state and local tax burden shouldered by the residents of each of the fifty states, regardless of the jurisdictions to which those taxes are paid. The burden is calculated as the total taxes paid by state residents to any tax jurisdiction divided by the per capita income of that state. View full explanation of methodology.

Explanation of Data

Dollars in this data are nominal. Inflation-adjusted data is generated by multiplying dollar values by the Consumer Price Index - All Urban Consumers values, included in inflation-adjustments.csv.

Name	Explanation
id	The ANSI code identifying the state in each record. Summary data for the United States as a whole uses the id 0.
state	The name of the state described in the record.
year	The year for the data in the record.
incomePerCapita	Per capita income for residents of a state.
taxPaidToOwnState	Per capita taxes paid by residents of a state to their own state and local governments.
taxPaidToOtherState	Per capita taxes paid by residents of a state to other state and local governments.
burdenRate	The estimated tax burden on residents of a state in a given year, equal to the sum of taxPaidToOwnState and taxPaidToOtherState, divided by incomePerCapita.

Additional Information

• Latest release of Annual State-Local Tax Burden Rankings
• Methodology for Burdens Report
• Tool for extracting specific parts of dataset