STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS. By Jacek Cianciara

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1 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS By Jacek Cianciara Wisconsin Department of Revenue Division of Research and Policy December 12, 2012

2 TABLE OF CONTENTS Key Findings 3 Introduction 3 State and Local Government Tax and Revenue Rankings 1. All Taxes 3 2. General Revenue from Own Sources 4 3. General Revenue 5 4. All Revenue Including Public Pension Fund Gain or Loss 5 5. State and Local Revenue - Per Person and Per $1,000 of Personal Income 8 6. Conclusions 8 Page Appendix 1 - Wisconsin State and Local Government Finances Appendix 2 - State and Local Revenues per $1,000 of Personal Income 12 Appendix 3 - State and Local Revenues per Person 20

3 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS Key Findings Wisconsin's state and local tax and revenue ranking drops as broader measures of revenue are considered. Based on U.S. Census Bureau state and local government survey data, including the District of Columbia for and calculated per $1,000 of personal income, Wisconsin ranked: o 10 th in all taxes (at 109.0% of the U.S. average) [9 th highest if D.C. excluded]; o 16 th when all other own source government charges and fees are included (at 104.8%of the U.S. average) [rank unchanged if D.C. excluded]; o 25 th when intergovernmental revenues are also included (whereby, for all general revenues, Wisconsin is at 103.2% of the U.S. average) [24 th if D.C. excluded]. Introduction This report discusses Wisconsin's state and local government revenue rankings relative to other states and the District of Columbia. The report presents Wisconsin's ranking for both individual revenue sources (such as the general sales tax) and for combined revenue sources (such as all taxes and all general revenues). The report includes an analysis of Wisconsin's ranking as more comprehensive measures of state and local revenue are considered. Rankings established in this report are based on state and local government revenue data from the Annual Survey of Government Finances published by the U.S. Census Bureau 1. The figures used in this report measure revenue for state and local governments combined. Population estimates are based on U.S. Census Bureau mid-year population figures for The personal income data utilized in this analysis is from the Bureau of Economic Analysis, U.S. Department of Commerce for 2009, released September 25, State and local government tax revenues are usually defined, measured, and ranked in one of two ways. One approach measures revenues per $1,000 of personal income (state and local revenue divided by state personal income). The other approach uses per capita calculations (state and local revenue divided by state population). In this report, the analysis of Wisconsin's rank will be presented in terms of revenues per $1,000 of personal income. This approach presents tax burdens relative to overall ability to pay. The appendices to this report, however, include tables displaying Wisconsin's rankings using both income and per capita measures. Appendix 1 also presents a summary table showing, for each component of revenue, Wisconsin's state and local government revenue as a percent of the U.S. average. 1. All Taxes According to the Census definition, taxes are compulsory contributions exacted by a local or state government for public purposes. Consequently, certain collections may be deemed as taxes by the Census Bureau even if labeled as fees or service charges at a state or local level. The Census definition of taxes includes individual income taxes, general sales taxes, corporate income taxes, excise taxes, motor fuel taxes, motor vehicle licenses, taxes enacted as a condition for a business or non-business privilege, death and gift taxes, and taxes not otherwise classified. Considering all taxes, Wisconsin's ranking is 10 th in the nation (Table 1). 1. State and Local Government Finances by Level of Government and by State: , U.S. Census. 3

4 State and Local Government Revenues General Revenue from Own Sources TABLE 1 ALL TAXES Per $1,000 0f Personal Income Wisconsin Rank Wisc % US Property % Sales and gross receipts % Individual income % Corporate income % Motor vehicle license % Other taxes % =ALL TAXES % Another revenue concept utilized by the Census Bureau is "General revenue from own sources". It is comprised of taxes, discussed above, plus current charges and miscellaneous general revenue. Current charges refer to charges, reported on a gross basis, imposed by state and local government for providing current services such as education, hospitals and highways or for the sale of products in connection with general government activities. Miscellaneous general revenue comprises all other general revenue of governments from their own sources such as interest earnings and special assessments, other than liquor store, utility, and insurance trust revenues. Adding current charges (Rank 31) and miscellaneous general revenue (Rank 33) to taxes increases the total amount collected per $1,000 of personal income from $116.7 to $166.1, and lowers Wisconsin's rank from 10 th to 16 th (Table 2). As indicated in Appendix 1, Wisconsin's general revenues from own sources is 104.8% of the U.S. average relative to personal income. TABLE 2 GENERAL REVENUE FROM OWN SOURCES State and Local Government Revenues Per $1,000 0f Personal Income Wisconsin Rank Wisc % US Property % Sales and gross receipts % Individual income % Corporate income % Motor vehicle license % Other taxes % = ALL TAXES % Adding Current charges % Miscellaneous general revenue % = GENERAL REVENUE FROM OWN SOURCES % 4

5 3. General Revenue General revenue broadens the discussion above, which focused only on own source revenue, to include intergovernmental revenue (and thereby, revenue from the federal government). Consequently, general revenue includes four main categories: taxes, current charges, miscellaneous general revenue (all discussed above) and intergovernmental revenue. General revenue comprises all revenue except that classified as liquor store, utility or insurance trust revenue. According to the Census definition, intergovernmental revenue comprises monies from other governments, including grants, shared taxes, and amounts received as reimbursement for performance of governmental services from other governments; and any other form of revenue representing the sharing by other governments in the financing of activities administered by the receiving government. All intergovernmental revenue is reported in the general government sector, even if it is used to support activities in other sectors (such as utilities). When considering state and local governmental revenues combined, the main source of intergovernmental revenue is federal funding. In , Wisconsin ranked 33 rd in intergovernmental revenue and intergovernmental revenues accounted for $51.8 per $1,000 of personal income (Table 3). Adding intergovernmental revenue to "general revenue from own sources", increases the amount per $1,000 of personal income to $217.8 but lowers Wisconsin's rank to 25 th (at 103.2% of U.S. average as indicated in Appendix 1). State and Local Government Revenues TABLE 3 GENERAL REVENUE Per $1,000 0f Personal Income Wisconsin Rank Wisc % US Property % Sales and gross receipts % Individual income % Corporate income % Motor vehicle license % Other taxes % = ALL TAXES % Adding Current charges % Misc. general revenue % = GENERAL REVENUE FROM OWN SOURCES % Adding Intergovernmental revenue % = GENERAL REVENUE % 5

6 4. All Revenue -- Including Public Pension Fund Gain or Loss A category that encompasses all state and local government revenues is defined by the Census Bureau as simply "revenue" and includes all amounts of money received by a state or local government from all external sources during its fiscal year. This amount is reported net of refunds and other correcting transactions, other than issuance of debt, sale of investments, and agency or private trust transactions. Under this definition, revenue excludes amounts transferred from other funds or agencies of the same government. Within "revenue" are all of the components of general revenue, discussed above, plus utility, liquor store, and insurance trust revenue. State and Local Government Revenues TABLE 4 REVENUE Per $1,000 0f Personal Income Wisconsin Rank Wisc % US Property % Sales and gross receipts % Individual income % Corporate income % Motor vehicle license % Other taxes % = ALL TAXES % Adding Current charges % Misc. general revenue % = GENERAL REVENUE FROM OWN SOURCES % Adding Intergovernmental revenue % = GENERAL REVENUE % Adding Utility revenue % Liquor store revenue % Insurance trust revenue % = REVENUE % Utility revenue includes receipts from four types of state and local government utilities: water supply, electric power, gas supply, and public mass transit systems, and is reported on a gross basis. In , Wisconsin ranked 31 st in utility revenues and 22 nd in liquor store revenue, the same rank held by 29 other states that do not collect or report revenues from liquor stores. Insurance trust revenue consists of contributions supporting public employee retirement and social insurance programs, such as retirement programs sponsored by a recognized unit of government and programs for unemployment insurance, plus net earnings on the investment of these assets. Insurance trust revenue excludes contributions from the government which administers the system, which are treated as interfund transfers, whether they are paid on behalf of its employees covered by the plan or for supplemental support. 6

7 The public pension funds of the Wisconsin Retirement System (WRS) are invested by the State of Wisconsin Investment Board (SWIB). WRS makes up 93% of assets managed by SWIB. According to the data published by SWIB 2, as of June 30, 2010, the total assets of the WRS were $69.1 billion. The WRS includes the pension funds available through most public employers in Wisconsin, except the City of Milwaukee and Milwaukee County. Approximately 566,000 people participated in the Wisconsin Retirement System (WRS) in FY10. The Wisconsin Retirement System (WRS) was the 7 th largest public pension fund in the US (Table 5), according to the data compiled by the US Census Bureau, as reported in the 2010 Annual Survey of Public-Employee Retirement Systems 3. TABLE 5 PUBLIC-EMPLOYEE RETIREMENT SYSTEMS: STATE-ADMINISTERED PENSIONS FY10 Total cash and investments State ($ thousands) 1 California 373,746,538 2 New York 208,131,724 3 Texas 151,466,241 4 Ohio 132,233,849 5 Florida 112,936,333 6 Illinois 76,410,200 7 Wisconsin 72,697,760 8 Pennsylvania 71,942,106 9 North Carolina 67,173, New Jersey 66,940,454 Following a period of large losses beginning with the stock market decline in the fall of 2007, the stock market increased in 2010, with the S&P500 Index increasing 14.4% for the year ending June 30, According to the 2010 Annual Survey of Public-Employee Retirement Systems, quoted above, state-administered pension funds showed positive earnings on investments in 2010, after two years of consecutive losses. In 2010 investment earnings amounted to $289.6 billion compared to $511.5 billion in losses in As of June 30, 2010, SWIB managed investments of $64.6 billion in the Core Retirement Investment Trust Fund and 4.5 billion in the Variable Retirement Investment Trust Fund. As indicated above, in FY10 investment earnings showed positive gains nationwide and in Wisconsin the Core Fund total investment returns yield 13.3% and the net assets increased by $5.4 billion. In addition, the Variable Fund net investment assets increased $406 million, returning 14.6% for the 2010 fiscal year. The magnitude of WRS assets combined with a substantial gain in investment revenues moved Wisconsin's rank from the 51 st among the states and the District of Columbia in FY09 (a period of major losses) to 1 st in FY10. For , Wisconsin's insurance trust revenue was a positive $88.1 compared to a negative $106.3 per $1,000 of personal income. 2 FY2010 SWIB Annual Report, 3 Summary of the 2010 Annual Survey of Public-Employee Retirement Systems: State-Administered Pensions, US Census Bureau, Released January

8 Adding utility revenue and insurance trust revenue to general revenue, to derive the dollar amount of "revenue" per $1,000 of personal income, increases the per $1,000 amount to $ placing Wisconsin at the 6 th rank in the United States. 5. State and Local Revenues - Per Capita and Per $1,000 of Personal Income The comparison of various tax revenue ranks for U.S. states is usually conducted in terms of per $1,000 of personal income or in per capita terms. However, there is a direct relationship between these two measures, whereby a state with below average income will generally, but not always, have higher rankings when measured against income rather than population. Consequently, in a state, such as Wisconsin, where the personal income per capita is slightly below the U.S. average, the rank per $1,000 of personal income will typically be somewhat higher than the rank in per capita terms. According to Bureau of Economic Analysis data released September 25, 2012, in 2010, Wisconsin s per capita income calculated as total personal income divided by total midyear population was $36,859 compared to the U.S. average of $38,637. Consequently, Wisconsin s per capita income was 95.4% of the U.S. average. A comparison of state and local revenue ranks for Wisconsin presented in both "per $1,000 of personal income" and "per capita" terms is shown in Table Conclusions As the above analysis has shown, Wisconsin s tax ranking can vary considerably depending on the scope of revenues considered. Incorporating additional government fees, charges and other revenues lowers Wisconsin's rank quite considerably. Based on U.S. Census Bureau state and local government data including the District of Columbia for and calculated per $1,000 of personal income, Wisconsin ranked: 10 th in all taxes (at 109.0% of the U.S. average); 16 th when all other own source government charges and fees are included (at 104.8%of the U.S. average); 25 th when intergovernmental revenues are also included (whereby, for all general revenues, Wisconsin is at 103.2% of the U.S. average). In addition, although not discussed in this report, the examination of a state rank may include looking at separate state government vs. local government rankings. Such rankings, however, will be impacted by variations in state versus local government duties. In Wisconsin, the relationship between state government and local government revenues, and thus the rankings of such revenues across states, is impacted by the significant contribution that Wisconsin state government makes to financing local government expenditures, especially in the form of school equalization aid. During , Wisconsin local governments had the 11 th highest level of intergovernmental revenue, when measured per $1,000 of personal income. The range of rankings that can be constructed for the state emphasizes that discussions of Wisconsin's state and local tax and revenue rankings should be explicit in their scope. Careful consideration should be given to determining which measure is appropriate for any specific discussion. 8

9 TABLE 6 STATE AND LOCAL GOVERNMENT REVENUE RANKING COMPARISON State and Local Government Revenues Per $1,000 0f Personal Income Per Person Wisconsin Rank Wisconsin Rank Property , Sales and gross receipts , Individual income , Corporate income Motor vehicle license Other taxes = ALL TAXES , Adding Current charges , Misc. general revenue = GENERAL REVENUE FROM OWN SOURCES , Adding Intergovernmental revenue , = GENERAL REVENUE , Adding Utility revenue Liquor store revenue Insurance trust revenue , = REVENUE ,

10 State and Local Government Revenues APPENDIX 1 Wisconsin State and Local Government Finances Wisconsin Per $1,000 Wisconsin % US Rank Wisconsin Per Person Wisconsin % US Rank Revenue % 6 11, % 8 General revenue % 25 8, % 25 Intergovernmental revenue % 33 1, % 35 General revenue from own sources % 16 6, % 21 Taxes % 10 4, % 16 Property % 9 1, % 13 Sales and gross receipts % 33 1, % 36 General sales % % 35 Selective sales % % 24 Motor fuel % % 6 Alcoholic beverage % % 40 Tobacco products % % 5 Public utilities % % 27 Other selective sales % % 37 Individual income % 12 1, % 14 Corporate income % % 11 Motor vehicle license % % 19 Other taxes % % 45 Charges & misc. general revenue % 32 1, % 36 Current charges % 31 1, % 31 Education % % 26 Institutions of higher education % % 25 School lunch sales (gross) % % 13 Hospitals % % 34 Highways % % 19 Air transportation (airports) % % 34 Parking facilities % % 8 Sea and inland port facilities % % 23 Natural resources % % 16 Parks and recreation % % 12 Housing/community develop % % 22 Sewerage % % 18 Solid waste management % % 39 Other charges % % 6 10

11 State and Local Government Revenues APPENDIX 1 (CONT.) Wisconsin State and Local Government Finances Per $1,000 Per Person Wisconsin Wisconsin Wisconsin % US Rank Wisconsin % US Rank Miscellaneous general revenue % % 32 Interest earnings % % 17 Special assessments % % 19 Sale of property % % 30 Other general revenue % % 38 Utility revenue % % 28 Water supply % % 43 Electric power % % 20 Gas supply % % 36 Transit % % 18 Liquor store revenue % % 22 Insurance trust revenue % 1 3, % 1 Unemployment compensation % % 5 Employee retirement % 1 2, % 1 Workers' compensation % % 40 Other insurance trust revenue % % 10 11

12 APPENDIX 2 STATE AND LOCAL REVENUE PER $1,000 Rank Revenue $ Rank General revenue $ Rank Intergovernmental Revenue $ 1 Alaska Alaska Alaska Wyoming Wyoming Mississippi New York Mississippi New Mexico New Mexico New Mexico DC Mississippi North Dakota Wyoming Wisconsin New York Louisiana Ohio DC Montana Oregon West Virginia Vermont North Dakota Vermont West Virginia California Louisiana North Dakota West Virginia Delaware Rhode Island Montana Montana Kentucky South Carolina Maine Maine Vermont Iowa Arkansas Louisiana Michigan Oklahoma DC Rhode Island Michigan Michigan South Carolina South Dakota Nebraska Hawaii Iowa Delaware Kentucky Arizona Rhode Island Oregon Alabama Iowa Arkansas New York Utah Ohio Ohio Kentucky Utah Oregon Hawaii Alabama Delaware Arkansas Wisconsin Idaho North Carolina Indiana Utah Alabama Oklahoma Tennessee Minnesota California Missouri Maine Minnesota South Carolina Oklahoma Kansas North Carolina Idaho Nebraska Georgia Washington North Carolina Hawaii Tennessee Idaho Wisconsin Indiana Pennsylvania Indiana Arizona Florida Minnesota Pennsylvania Arizona Nebraska Colorado Washington Texas Kansas South Dakota California Florida Georgia Pennsylvania Missouri New Jersey Massachusetts Nevada Colorado Washington Illinois Texas Kansas Georgia Missouri Illinois Massachusetts Massachusetts Maryland New Jersey Tennessee Florida Texas Nevada New Hampshire South Dakota Illinois New Jersey Maryland Maryland Connecticut Virginia Connecticut Colorado Connecticut New Hampshire Nevada New Hampshire Virginia Virginia 31.9 United States United States United States

13 APPENDIX 2 STATE AND LOCAL REVENUE PER $1,000 Rank General Revenue own sources $ Rank Taxes $ Rank Property $ 1 Alaska Alaska Wyoming Wyoming New York New Hampshire New York Wyoming New Jersey North Dakota North Dakota Vermont Delaware DC Rhode Island South Carolina Vermont Maine West Virginia Maine New York Hawaii Hawaii Connecticut Vermont New Jersey Wisconsin Iowa Wisconsin DC Mississippi California Illinois Michigan Connecticut Alaska New Mexico West Virginia Michigan Kansas Rhode Island Texas California Minnesota Florida Wisconsin Indiana Massachusetts Indiana Michigan Colorado Minnesota Ohio Montana Oregon Iowa Nebraska Maine Pennsylvania Iowa Montana Kansas Oregon Utah Nebraska Kansas Louisiana Nevada Nevada Nebraska Delaware Indiana Rhode Island Massachusetts California Ohio Arkansas Minnesota DC Maryland Arizona Colorado Illinois Virginia Florida North Carolina South Carolina New Jersey Mississippi Georgia North Carolina Kentucky Ohio Alabama Colorado Pennsylvania Kentucky New Mexico Maryland Arkansas Louisiana Washington Pennsylvania Montana South Dakota Nevada Oregon Mississippi Idaho Washington Idaho Washington Utah Missouri Oklahoma Florida North Carolina Massachusetts Texas Utah Texas Georgia North Dakota Illinois Arizona Hawaii Virginia Virginia West Virginia Georgia South Carolina Tennessee Connecticut Idaho Kentucky Maryland Oklahoma Louisiana Missouri New Hampshire New Mexico Arizona Missouri Delaware Tennessee Alabama Arkansas New Hampshire Tennessee Oklahoma South Dakota South Dakota Alabama 16.7 United States United States United States

14 APPENDIX 2 STATE AND LOCAL REVENUE PER $1,000 Rank Sales and gross receipts $ Rank General sales $ Rank Selective sales $ 1 Hawaii Washington Nevada Washington Hawaii Vermont Louisiana Wyoming West Virginia Nevada New Mexico Kentucky Arkansas Arkansas Hawaii New Mexico Louisiana Minnesota Tennessee Tennessee Montana Mississippi South Dakota Illinois Wyoming Mississippi Florida South Dakota Arizona Louisiana Florida Nevada Pennsylvania West Virginia Florida Alabama Texas Oklahoma Washington North Dakota Michigan Mississippi Arizona Indiana Rhode Island Alabama Texas Texas Indiana North Dakota New Hampshire Michigan Kansas Maine New York California North Dakota Kentucky Georgia Arkansas Oklahoma Utah Delaware Minnesota Alabama New York North Carolina North Carolina Wisconsin Kansas New York Ohio Utah Iowa Indiana Vermont Colorado DC Iowa Idaho North Carolina Ohio Nebraska Connecticut Maine Missouri South Dakota California Ohio Michigan Nebraska South Carolina Maryland DC DC Iowa Wisconsin Minnesota Alaska Georgia Maine Missouri Missouri Kentucky New Mexico Rhode Island Wisconsin Tennessee Pennsylvania West Virginia Virginia Colorado Rhode Island Nebraska Illinois New Jersey Utah Idaho Pennsylvania Oregon South Carolina Connecticut Arizona Connecticut Illinois South Carolina New Jersey Massachusetts Kansas Maryland Maryland Oklahoma Virginia Virginia Colorado Alaska Vermont Idaho Massachusetts Alaska New Jersey Montana Delaware Georgia New Hampshire Montana California Delaware New Hampshire Massachusetts Oregon Oregon Wyoming 5.0 United States 36.4 United States 24.0 United States

15 APPENDIX 2 STATE AND LOCAL REVENUE PER $1,000 Rank Motor fuel $ Rank Alcoholic beverage $ Rank Tobacco products $ 1 West Virginia Alaska New Hampshire Montana Alabama Delaware North Dakota Tennessee Wisconsin Arkansas North Carolina Rhode Island Maine Kansas Michigan North Carolina South Carolina Alaska Idaho Washington Maine Kentucky Montana Vermont Wisconsin Georgia Arkansas Florida Texas Montana Mississippi Florida Indiana Washington Vermont Ohio Nebraska Hawaii South Dakota Ohio Kentucky Pennsylvania Alabama Oklahoma Kentucky Vermont Pennsylvania Iowa South Dakota New Mexico Connecticut Pennsylvania Illinois West Virginia Utah Virginia Minnesota Kansas Arkansas Oklahoma Iowa South Dakota Hawaii Tennessee Utah Massachusetts Nevada Delaware Oregon Minnesota Mississippi Mississippi Arizona Michigan New Jersey Louisiana Nevada New York South Carolina Nebraska Arizona Indiana Minnesota Washington New Mexico Louisiana Texas Oklahoma Maine Maryland Missouri Arizona Illinois Texas New Jersey Tennessee Delaware North Dakota Nevada Oregon Rhode Island Wyoming Michigan New York Alabama Colorado West Virginia Idaho Rhode Island Ohio Colorado Illinois Wisconsin Kansas Hawaii Connecticut North Dakota Maryland New Hampshire North Carolina New Hampshire Massachusetts Louisiana Connecticut California DC Virginia Indiana Nebraska Georgia Colorado Georgia California Idaho Virginia Massachusetts Missouri Utah New York DC California New Jersey Iowa New Mexico Wyoming Oregon Florida Alaska Maryland Missouri DC Wyoming South Carolina 0.2 United States 3.2 United States 0.5 United States

16 APPENDIX 2 STATE AND LOCAL REVENUE PER $1,000 Rank Public utilities $ Rank Other selective sales $ Rank Individual income $ 1 Florida Nevada New York Alabama Vermont Oregon Illinois Minnesota Maryland Hawaii Louisiana Massachusetts DC West Virginia Connecticut Washington New York Kentucky West Virginia Mississippi California Ohio Kentucky Minnesota Nevada Texas Ohio Pennsylvania Hawaii North Carolina Kentucky Pennsylvania Hawaii California Rhode Island Wisconsin Missouri Illinois DC Nebraska New Hampshire Maine New Jersey DC Pennsylvania Rhode Island Indiana West Virginia Texas Alaska Delaware Virginia Connecticut Virginia Oregon North Dakota Indiana Maryland New Mexico Kansas New York Washington Iowa Delaware Maryland Utah Utah Maine New Jersey Kansas Montana Arkansas Wisconsin Virginia Idaho North Dakota Michigan Montana Montana Missouri Nebraska New Hampshire South Dakota Missouri Connecticut Delaware Georgia Arkansas South Carolina Rhode Island Iowa Tennessee Vermont Oklahoma Arkansas Colorado North Carolina North Carolina South Carolina Louisiana Colorado Michigan New Mexico Iowa Oklahoma Indiana Alabama Alabama Georgia Wisconsin Illinois Arizona Utah Mississippi Wyoming Massachusetts New Mexico Maine Ohio Louisiana Colorado Arizona North Dakota Mississippi Nebraska Arizona South Carolina Florida New Hampshire Vermont Georgia Tennessee Idaho Oregon Alaska South Dakota New Jersey Florida Tennessee California Nevada Minnesota Idaho South Dakota Michigan Kansas Texas Alaska Oklahoma Washington Massachusetts Wyoming Wyoming 0.0 United States 2.4 United States 4.8 United States

17 APPENDIX 2 STATE AND LOCAL REVENUE PER $1,000 Rank Corporate income $ Rank Motor vehicle license $ Rank Other taxes $ 1 Alaska Oklahoma Alaska New York Montana North Dakota New Hampshire Iowa Delaware DC Hawaii Wyoming California Oregon West Virginia Massachusetts Wyoming Nevada New Jersey Utah Montana Delaware North Dakota New Mexico Tennessee Vermont Oklahoma Arkansas Illinois DC West Virginia Michigan Pennsylvania Wisconsin Idaho Texas North Carolina Minnesota Louisiana Pennsylvania Alaska Oregon Maine Ohio Ohio Mississippi Nebraska Alabama Vermont New Hampshire Nebraska Kentucky Wisconsin Tennessee North Dakota Colorado South Carolina Minnesota Indiana Washington Maryland South Dakota California Kansas California South Dakota Oregon Texas New York Rhode Island New Mexico Maryland Utah Maine Florida Montana Tennessee Mississippi Indiana Florida Virginia Alabama North Carolina Kentucky Connecticut Kansas New Hampshire Florida Washington Minnesota Illinois Kentucky Maine Louisiana Nevada New Jersey Virginia Pennsylvania Idaho Nebraska Maryland Missouri Michigan Arkansas North Carolina Georgia Alabama Colorado Idaho South Carolina Vermont Arizona Mississippi Arkansas New Mexico Delaware Illinois Colorado Virginia Massachusetts Iowa New Jersey Iowa Oklahoma Missouri Connecticut Hawaii Rhode Island Utah Missouri New York Kansas South Carolina Massachusetts Wisconsin South Dakota Connecticut Arizona Ohio Arizona Rhode Island Nevada Georgia Indiana Texas Louisiana Michigan Washington DC Hawaii Wyoming West Virginia Georgia 1.7 United States 3.6 United States 1.9 United States

18 APPENDIX 2 STATE AND LOCAL REVENUE PER $1,000 Rank Charges and miscellaneous general revenue $ Rank Current charges $ Rank Misc. general revenue 1 Alaska South Carolina Alaska Wyoming Wyoming Wyoming South Carolina Mississippi Delaware Delaware Alabama New Mexico Alabama Iowa Montana New Mexico Utah North Dakota Mississippi Oregon West Virginia Utah Idaho Rhode Island Oregon Alaska Oklahoma Montana Delaware South Dakota Iowa Michigan Louisiana Louisiana Florida DC West Virginia Kansas New York Florida Louisiana Oregon North Dakota Washington South Carolina Kansas North Carolina Florida Michigan Indiana Kansas Idaho Colorado Utah Oklahoma California Colorado Colorado West Virginia Indiana Indiana Nebraska Nebraska Nebraska Oklahoma Minnesota North Carolina Kentucky Michigan Kentucky Ohio Kentucky Washington North Dakota New Hampshire Ohio Hawaii Idaho California New Mexico Massachusetts Hawaii Georgia Ohio Minnesota Arkansas Vermont New York Minnesota Virginia Vermont Wisconsin Texas Wisconsin Tennessee Hawaii Virginia Vermont Wisconsin Arkansas Montana Alabama Georgia Virginia Iowa Rhode Island Missouri Nevada Tennessee Nevada Pennsylvania South Dakota Texas Arizona Texas Pennsylvania Arkansas Nevada New York California Missouri Maine Illinois Pennsylvania Arizona North Carolina Arizona New Jersey Missouri New Hampshire Illinois Tennessee Massachusetts Massachusetts Georgia Maine New Hampshire Washington Illinois South Dakota New Jersey New Jersey Rhode Island Maine DC Maryland Mississippi Maryland Connecticut Maryland Connecticut DC Connecticut 9.5 United States 51.4 United States 34.6 United States 16.8 $ 18

19 APPENDIX 2 STATE AND LOCAL REVENUE PER $1,000 Rank Utility revenue $ Rank Liquor store revenue $ Rank Insurance trust revenue $ 1 Nebraska New Hampshire Wisconsin Tennessee Wyoming Ohio DC Oregon Wyoming South Carolina Pennsylvania Oregon Utah Mississippi New York Washington Utah California Arizona Idaho New Mexico Alabama North Carolina Alaska California Michigan Illinois New York Washington Michigan Florida Montana Rhode Island Georgia Ohio Colorado Oklahoma Iowa Montana Texas Vermont Idaho North Carolina Virginia North Carolina Delaware Alabama Nevada Colorado West Virginia Pennsylvania Alaska Minnesota Minnesota Massachusetts Maryland Hawaii Kansas South Dakota South Carolina Kentucky Maine Missouri Indiana Alaska Washington Mississippi Arizona Mississippi Nevada Arkansas Arkansas Missouri California Kentucky Arkansas Colorado West Virginia Minnesota Connecticut Iowa South Dakota Delaware New Jersey Oregon DC Massachusetts Vermont Florida Arizona Wisconsin Georgia Louisiana Iowa Hawaii Florida New Mexico Illinois Virginia Michigan Indiana Oklahoma Wyoming Kansas Utah Illinois Kentucky Connecticut Louisiana Louisiana Georgia Ohio Massachusetts North Dakota Hawaii Missouri Maryland Pennsylvania Nebraska Indiana Virginia Nevada Maine North Dakota New Jersey Alabama New Jersey New Mexico Vermont Rhode Island New York Texas Connecticut North Dakota Tennessee Idaho Oklahoma Kansas Montana Rhode Island Delaware West Virginia South Carolina Nebraska Maine Tennessee South Dakota Maryland Texas New Hampshire New Hampshire Wisconsin DC 10.6 United States 12.3 United States 0.7 United States

20 APPENDIX 3 STATE AND LOCAL REVENUE PER PERSON Rank Revenue $ Rank General revenue $ Rank Intergovernmental Revenue $ 1 Alaska 22, Alaska 20, DC 6, DC 19, DC 17, Alaska 4, Wyoming 18, Wyoming 14, Wyoming 3, New York 16, New York 12, New Mexico 3, California 12, North Dakota 10, Louisiana 3, North Dakota 11, Vermont 9, Vermont 3, Massachusetts 11, Delaware 9, Mississippi 3, Wisconsin 11, New Jersey 9, Rhode Island 2, New Jersey 11, Massachusetts 9, New York 2, Rhode Island 11, Rhode Island 9, North Dakota 2, Vermont 11, Connecticut 9, Montana 2, Connecticut 11, Hawaii 9, Maine 2, Delaware 10, Louisiana 9, West Virginia 2, Nebraska 10, California 8, South Dakota 2, Hawaii 10, Minnesota 8, Iowa 2, Minnesota 10, New Mexico 8, Delaware 2, Ohio 10, Iowa 8, Massachusetts 2, New Mexico 10, Maryland 8, Kentucky 2, Oregon 10, Maine 8, Oklahoma 2, Washington 10, Montana 8, Arkansas 2, Louisiana 10, Mississippi 8, Arizona 2, Iowa 10, Washington 8, Michigan 2, Colorado 10, Nebraska 8, Ohio 2, Maryland 10, Kansas 8, Hawaii 2, Pennsylvania 9, Wisconsin 8, Oregon 2, Montana 9, Colorado 7, Missouri 2, Illinois 9, West Virginia 7, Alabama 2, Mississippi 9, Pennsylvania 7, Minnesota 2, Michigan 9, Oregon 7, Maryland 2, Maine 9, Michigan 7, California 2, Kansas 9, Ohio 7, Tennessee 1, South Carolina 9, Illinois 7, Nebraska 1, West Virginia 9, South Dakota 7, Connecticut 1, North Carolina 9, Virginia 7, Pennsylvania 1, Virginia 9, New Hampshire 7, Wisconsin 1, Florida 8, Oklahoma 7, Washington 1, Oklahoma 8, Florida 7, North Carolina 1, Utah 8, South Carolina 7, Utah 1, New Hampshire 8, Indiana 7, Texas 1, Kentucky 8, Kentucky 7, Idaho 1, Tennessee 8, North Carolina 7, New Jersey 1, South Dakota 8, Alabama 7, Georgia 1, Missouri 8, Texas 7, New Hampshire 1, Alabama 8, Utah 7, South Carolina 1, Nevada 8, Arkansas 6, Illinois 1, Arkansas 8, Missouri 6, Kansas 1, Arizona 8, Nevada 6, Indiana 1, Texas 8, Arizona 6, Florida 1, Indiana 8, Georgia 6, Colorado 1, Georgia 8, Idaho 6, Virginia 1, Idaho 7, Tennessee 6, Nevada 1,265.2 United States 10,337.9 United States 8,156.1 United States 2,

21 APPENDIX 3 STATE AND LOCAL REVENUE PER PERSON Rank General Revenue own sources $ Rank Taxes $ Rank Property $ 1 Alaska 15, Alaska 8, DC 3, DC 10, DC 8, New Jersey 2, Wyoming 10, New York 7, Wyoming 2, New York 9, Wyoming 6, Connecticut 2, New Jersey 7, Connecticut 6, New Hampshire 2, North Dakota 7, New Jersey 5, New York 2, Connecticut 7, North Dakota 5, Vermont 2, Delaware 7, Massachusetts 5, Rhode Island 2, Massachusetts 7, Hawaii 4, Massachusetts 1, Hawaii 6, Maryland 4, Alaska 1, California 6, Vermont 4, Illinois 1, Minnesota 6, California 4, Maine 1, Vermont 6, Minnesota 4, Wisconsin 1, Rhode Island 6, Rhode Island 4, Colorado 1, Maryland 6, Maine 4, Texas 1, Colorado 6, Wisconsin 4, Florida 1, Kansas 6, Illinois 4, Nebraska 1, Iowa 6, Pennsylvania 4, Maryland 1, Washington 6, Colorado 4, California 1, Nebraska 6, Nebraska 4, Michigan 1, Wisconsin 6, Kansas 4, Virginia 1, Virginia 6, Washington 4, Minnesota 1, Pennsylvania 5, Delaware 4, Kansas 1, Maine 5, Iowa 3, Iowa 1, Louisiana 5, Virginia 3, Nevada 1, Illinois 5, New Hampshire 3, Montana 1, Florida 5, Nevada 3, Oregon 1, Oregon 5, Ohio 3, Washington 1, Ohio 5, Indiana 3, Pennsylvania 1, Michigan 5, Michigan 3, Indiana 1, New Hampshire 5, Louisiana 3, Arizona 1, South Carolina 5, Florida 3, South Dakota 1, Indiana 5, West Virginia 3, Ohio 1, Nevada 5, Texas 3, Georgia 1, Montana 5, North Carolina 3, North Dakota 1, New Mexico 5, Oregon 3, Hawaii 1, West Virginia 5, Arkansas 3, South Carolina 1, North Carolina 5, Montana 3, Missouri Texas 5, New Mexico 3, North Carolina Utah 5, South Dakota 3, Mississippi Oklahoma 5, Kentucky 3, Utah Mississippi 5, Missouri 3, Idaho Alabama 5, Georgia 3, Tennessee South Dakota 4, Arizona 3, Louisiana Kentucky 4, Oklahoma 3, West Virginia Missouri 4, Utah 3, Delaware Arkansas 4, Mississippi 3, Kentucky Georgia 4, Tennessee 2, Oklahoma Idaho 4, South Carolina 2, New Mexico Arizona 4, Idaho 2, Arkansas Tennessee 4, Alabama 2, Alabama United States 6,122.9 United States 4,138.7 United States 1,

22 APPENDIX 3 STATE AND LOCAL REVENUE PER PERSON Rank Sales and gross receipts $ Rank General sales $ Rank Selective sales $ 1 Washington 2, Washington 1, Vermont Hawaii 2, Wyoming 1, Nevada DC 2, Hawaii 1, DC Wyoming 1, DC 1, Hawaii Louisiana 1, Louisiana 1, West Virginia Nevada 1, Tennessee 1, Minnesota New York 1, South Dakota 1, Illinois South Dakota 1, New Mexico 1, Washington Florida 1, Arkansas 1, New York Arkansas 1, New York 1, Connecticut Tennessee 1, California 1, Pennsylvania North Dakota 1, North Dakota 1, New Hampshire New Mexico 1, Florida 1, Florida Texas 1, Nevada 1, Rhode Island Minnesota 1, Arizona 1, Louisiana Connecticut 1, Kansas 1, Kentucky Mississippi 1, Texas 1, Montana California 1, Colorado 1, North Dakota Kansas 1, Oklahoma Maryland Vermont 1, Mississippi Texas Arizona 1, Michigan Delaware Colorado 1, Indiana Maine Rhode Island 1, Iowa Alabama Indiana 1, New Jersey Wisconsin Illinois 1, Connecticut Alaska Alabama 1, Nebraska Virginia Iowa 1, Georgia Mississippi Michigan 1, Minnesota Ohio West Virginia 1, North Carolina South Dakota New Jersey 1, Alabama Arkansas Nebraska 1, Utah Indiana Pennsylvania 1, Missouri Iowa Oklahoma 1, Ohio Nebraska Maine 1, Rhode Island New Jersey North Carolina 1, Wisconsin North Carolina Wisconsin 1, Maine Missouri Ohio 1, Idaho Michigan Kentucky 1, Massachusetts Tennessee Missouri 1, South Carolina Massachusetts Maryland 1, Pennsylvania Kansas Utah 1, Illinois New Mexico Georgia 1, Maryland Colorado Massachusetts 1, Kentucky Oregon Virginia 1, West Virginia Utah South Carolina Virginia Arizona Idaho Vermont California Alaska Alaska Oklahoma New Hampshire Delaware South Carolina Montana Montana Georgia Delaware New Hampshire Idaho Oregon Oregon Wyoming United States 1,405.5 United States United States

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