State and Local Taxes as a Share of Personal Income · Texas

## What this measures

Total taxes collected in a fiscal year by the government of Texas and by all its local governments (counties, cities, townships, school and special districts) combined, from the Census Bureau's finance surveys, divided by the personal income of the state's residents in the same calendar year (BEA). Taxes include property, sales, individual and corporate income, motor fuel, severance and other taxes. Annual from 1992 (fiscal years), except 2001 and 2003.

## Why it matters

It shows how much of residents' income state and local governments raise in taxes, a common way to compare how heavily states tax and how that changes over time.

## How to read it

Percent of personal income. Higher means the state's governments collect more tax relative to residents' income. Compare with the U.S. figure (us.state_local_tax_share_of_income). Each point stores its inputs: taxes in $ thousands and personal income in $ millions.

## What it does not say

This is not the Tax Foundation's "state and local tax burden" and will not match it: the Tax Foundation reassigns taxes to the state whose residents ultimately pay them (a tourist's hotel tax, a commuter's income tax, severance taxes paid by out-of-state owners), while this counts what each state's governments collect and divides by its own residents' income. States that export taxes to visitors or to buyers of their oil, gas and minerals look higher here. Taxes are for state fiscal years (most end June 30) and income for calendar years. Local government figures in non-census years (those not ending in 2 or 7) come from a sample. Census published no state tables for 2001 or 2003. Fees, charges and other non-tax revenue are not counted.

## Source

Taxes: U.S. Census Bureau, Annual Survey of State and Local Government Finances and Census of Governments: Finance (Table 1, "Taxes", state and local government), from the Census Data API from 2017 and the published summary tables before. Personal income: U.S. Bureau of Economic Analysis, SAINC1 (line 1). Both public domain. Ratio calculated by Palanor.