Chapter Two QR Reference

The nine states with zero state personal income tax:

State	Net Gain (or loss)
Alaska	($1.4 billion)
Florida	$86.4 billion
New Hampshire	$3.2 billion
Nevada	$16 billion
South Dakota	$528 million
Tennessee	$8.3 billion
Texas	$22 billion
Washington	$9.9 billion
Wyoming	$1.3 billion
*Total gain: $146.2 billion*

The nine states with the highest marginal personal income tax rates:

Rank	STATE	NET GAIN (OR LOSS)
1	California (13.3%)	($31.8 billion)
2	Hawaii (11%)	$198 million
3	Oregon (9.9%)	$5.6 billion
4	Iowa (8.98%)	($3.2 billion)
5	New Jersey (8.97%)	($18.5 billion)
6	Vermont (8.95%)	$693 million
7	Washington, DC (8.9%)	($3.4 billion)
8	New York (8.82%)	($58.6 billion)
9	Maine (8.5%)	$1.6 billion
*Total loss: $107.4 billion*

The 10 states with the lowest state-local tax burdens per capita (the national average is 9.9 percent):

Rank	STATE	Per Capita Tax Burden	NET GAIN (OR LOSS)
1	Alaska	7%	($1.4 billion)
2	South Dakota	7.6%	$528 million
3	Tennessee	7.7%	$8.3 billion
4	Louisiana	7.8%	($6.1 billion)
5	Wyoming	7.9%	$1.3 billion
6	Texas	7.9%	$22.1 billion
7	New Hampshire	8.1%	$3.2 billion
8	Alabama	8.2%	$13 billion
9	Nevada	8.2%	$16 billion
10	South Carolina	8.4%	$13 billion
*Total gain all 10: $69.9 billion*

The 10 states with the highest state-local tax burdens per capita (the national average is 9.9 percent):

Rank	STATE	Per Capita Tax Burden	NET GAIN (OR LOSS)
1	New York	12.8%	($58.6 billion)
2	New Jersey	12.4%	($18.5 billion)
3	Connecticut	12.3%	($6.1 billion)
4	California	11.2%	($31.8 billion)
5	Wisconsin	11.1%	($2.5 billion)
6	Rhode Island	10.9%	($1.2 billion)
7	Minnesota	10.8%	($4.1 billion)
8	Massachusetts	10.4%	($10.8 billion)
9	Maine	10.3%	$1.6 billion
10	Pennsylvania	10.2%	($7 billion)
*Total loss all 10: $139 billion*