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
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application/pdf | 874.5 KB | 08/12/2024 11:39:AM |
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application/x-stata-dta | 1.6 MB | 07/31/2024 02:39:PM |
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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:
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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.
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:
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tax rates
Geographic Coverage:
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U.S. States and Counties
Time Period(s):
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1/1/1975 – 1/1/2022
Related Publications
Published Versions
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