Chapter Nine QR Reference

Midwest Tax Facts

ILLINOIS

  • Top personal income tax rate: 5%
  • State-local tax burden: 10.2 percent Taxes paid per capita: $4,512 Rank: 11
  • Net loss of AGI: $26.1 billion

INDIANA

  • Top personal income tax rate: 3.4%
  • State-local tax burden: 9.6% Taxes paid per capita: $3,294 Rank: 23
  • Net loss of AGI: $3.9 billion

IOWA

  • Top personal income tax rate: 8.98%
  • State-local tax burden: 9.6% Taxes paid per capita: $3,660 Rank: 23
  • Net loss of AGI: $3.2 billion

KANSAS

  • Top personal income tax rate: 4.9%
  • State-local tax burden: 9.7% Taxes paid per capita: $3,802 Rank: 22
  • Net loss of AGI: $3 billion

MICHIGAN

  • Top personal income tax rate: 4.35%
  • State-local tax burden: 9.8% Taxes paid per capita: $3,503 Rank: 18
  • Net loss of AGI: $15.6 billion

MINNESOTA

  • Top personal income tax rate: 7.85%
  • State-local tax burden: 10.8% Taxes paid per capita: $4,727 Rank: 7
  • Net loss of AGI: $4.1 billion

MISSOURI

  • Top personal income tax rate: 6%
  • State-local tax burden: 9% Taxes paid per capita: $3,328 Rank: 34
  • Net loss of AGI: $1.6 billion

NEBRASKA

  • Top personal income tax rate: 6.84%
  • State-local tax burden: 9.7% Taxes paid per capita: $3,853 Rank: 21
  • Net loss of AGI: $2.3 billion

NORTH DAKOTA

  • Top personal income tax rate: 3.99%
  • State-local tax burden: 8.9% Taxes paid per capita: $3,733 Rank: 35
  • Net loss of AGI: $1.2 billion

OHIO

  • Top personal income tax rate: 5.93%
  • State-local tax burden: 9.7% Taxes paid per capita: $3,563 Rank: 20
  • Net loss of AGI: $17.1 billion

SOUTH DAKOTA

  • Top personal income tax rate: 0%
  • State-local tax burden: 7.6% Taxes paid per capita: $3,035 Rank: 49
  • Net gain of AGI: $528 million

WISCONSIN

  • Top personal income tax rate: 7.75%
  • State-local tax burden: 11.1% Taxes paid per capita: $4,379 Rank: 5
  • Net loss of AGI: $2.5 billion

All together, between 1995 and 2010, about $80.1 billion in AGI moved out of (and between, in a few cases) these 12 midwestern states.