U.S. State and Local Tax Rates, 1975 - 2022

Principal Investigator(s):  View help for Principal Investigator(s) Pawel Janas, Caltech; Scott Baker, Northwestern University; Lorenz Kueng, Universita della Svizzera italiana

Version:  View help for Version V2

Name File Type Size Last Modified
BJK-NBER.pdf application/pdf 874.5 KB 08/12/2024 11:39:AM
BJK_County_Tax_Panel_public.dta application/x-stata-dta 1.6 MB 07/31/2024 02:39:PM
BJK_State_Tax_Panel_public_v2.dta application/x-stata-dta 307.7 KB 08/27/2025 08:27:AM

Project Citation: 

Janas, Pawel, Baker, Scott, and Kueng, Lorenz. U.S. State and Local Tax Rates, 1975 - 2022. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2025-08-27. https://doi.org/10.3886/E208462V2

Project Description

Summary:  View help for Summary
We develop a dataset of state (1977–2022) and local (2000–2022) tax rates from personal income, corporate income, property, sales, and excise taxes. We utilize sources such as NBER TaxSim, Tax Foundation, CCH CorpSystem, state and local level tax authority websites (typically the department of revenue or equivalent body), as well as data from other research. For each state and local tax type, we collect annual data going back in time as far possible. Local jurisdictions include everything from city and county governments to overlapping taxing geographies defined by local school boundaries, water and fire districts, or even specially constructed business tax districts. We aggregate local tax rates to the county level as this represents a stable and well-defined geographic mapping that is non-overlapping and corresponds well to other available measures of governmental oversight and economic activity.

Update August 2025: the state-level property tax rates reported in V1 were not effective percent tax rates as reported in the published version of our paper. V2 contains the correctly scaled rates.

Scope of Project

Subject Terms:  View help for Subject Terms tax rates
Geographic Coverage:  View help for Geographic Coverage U.S. States and Counties
Time Period(s):  View help for Time Period(s) 1/1/1975 – 1/1/2022


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Published Versions

V2 [2025-08-27]

V1 [2024-08-12]

Export Metadata

Dublin Core

DDI 2.5

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