Chapter A: Selected Economic Statistics ...... 1 A1. Resident Population of the United States ...... 3 A2. Resident Population by State ...... 4 A3. Number of Households in the United States ...... 6 A4. Total Population by Age Group...... 7 A5. Total Population by Age Group, Percentages ...... 8 A6. Civilian Labor Force by Employment Status ...... 9 A7. Gross Domestic Product, Net National Product, and National Income ...... 10 A8. Gross Domestic Product by Component ...... 11 A9. State Gross Domestic Product...... 12 A10. Selected Economic Measures, Rates of Change...... 14 A11. Personal Income and Personal Consumption Expenditures ...... 15 A12. Personal Consumption Expenditures by Category as a Percentage of Personal Income ...... 16 A13. Total Personal Income by State ...... 17 A14. Personal Income by State, Per Capita ...... 19 A15. Sources of Personal Income ...... 20 A16. Sources of Transfer Payments to Persons ...... 21 A17. Persons Below the Poverty Level ...... 22 A18. Profits and Taxes of Nonfinancial Corporations ...... 24 A19. Housing Starts ...... 26 A20. Persons Below the Poverty Level ...... 27 A21. Selected Interest Rates ...... 29 A22. Business Cycle Expansions and Contractions ...... 31 A23. Measures of the Money Supply ...... 32 A24. Sources of Gross Savings ...... 33

Chapter B: Overview of All Governments ...... 35 B1. Total Government Expenditures and Receipts ...... 37 B2. Total Government Expenditures and Receipts in Constant Dollars ...... 39 B3. Total Government Expenditures and Receipts As a Percentage of GDP...... 41 B4. Tax Freedom Day® and Total Effective Tax Rates by Level of Government ...... 43 B5. Days Spent Working for All Taxes in Each State, and Total Taxes as Percentage of Income, Per Capita and Rank ...... 45 B6. Days Spent Working for Federal Taxes in Each State, and Federal Taxes as a Percentage of vi Facts and Figures on Government Finance, 38th Edition Tax Foundation

Income, Per Capita and Rank ...... 46 B7. Days Spent Working for State/Local Taxes in Each State, and State/Local Taxes as a Percentage of Income, Per Capita and Rank ...... 47 B8. Tax Freedom Day® by State ...... 48 B9. Total Tax Burden as a Percentage of Income, by State ...... 50 B10. Federal Tax Burden as a Percentage of Income, by State ...... 52 B11. State and Local Tax Burden as a Percentage of Income, by State ...... 54 B12. Total Tax Burden, Per Capita, by State ...... 56 B13. Federal Tax Burden Per Capita, by State ...... 58 B14. State and Local Tax Burden, Per Capita, by State ...... 60 B15. Government Employment ...... 62

Chapter C: Federal Government...... 63 C1. Summary of Federal Finances ...... 65 C2. Federal Receipts and Outlays by Fund Group ...... 66 C3. Federal Civilian Employment ...... 67 C4. Federal Civilian Employment in the Executive Branch ...... 68 C5. Federal Civilian Employment in the Executive Branch by State ...... 69 C6. Federal Outlays by Major Category ...... 70 C7. Federal Outlays by Major Category, Percentages ...... 71 C8. Federal Outlays by Function ...... 72 C9. Federal Outlays by Function, Percentages...... 73 C10. Federal Outlays by Agency ...... 74 C11. Federal Outlays by Agency, Percentages ...... 75 C12. Federal Grants to State and Local Governments ...... 76 C13. Federal Grants to State and Local Governments by State ...... 77 C14. Federal Outlays: Discretionary versus Mandatory ...... 78 C15. Federal Outlays for Physical Capital Investment ...... 79 C16. Federal Outlays for Education and Training ...... 80 C17. Federal Outlays for Research and Development ...... 81 C18. Federal Expenditures by State, Per Capita...... 83 C19. Federal Expenditures by State...... 84 C20. Federal Receipts by Source ...... 85 C21. Federal Receipts by Source, Percentages ...... 86 C22. Total Federal Tax Burden by State...... 87 C23. Federal Tax Burden by State, Per Capita ...... 89 C24. State Shares of Federal Tax Burden ...... 91 C25. Federal Tax Burden by Type of Tax and State ...... 92 C26. Federal Tax Burden by Type of Tax and State, Percentages ...... 94 C27. Federal Tax Burden and Expenditures by State ...... 96 C28. Federal Expenditures per Dollar of Federal Taxes by State ...... 97 C29. Federal Individual Income Tax Rates History ...... 98 C30. Federal Individual Income Tax: Exemptions and Treatment of Dividends ...... 116 C31. Federal Individual Income Tax Data ...... 119 C32. Federal Individual Income Taxes Paid by Income Group...... 120 C33. Federal Individual Income Tax Return Data by State, 2001...... 121 C34. Federal Corporation Income Tax Rates ...... 122 Tax Foundation Table of Contents vii

C35. Federal Corporation Income Tax Data ...... 124 C36. Federal Corporate Income Tax Returns by Asset Size ...... 125 C37. Number of Business Income Tax Returns by Size of Firm ...... 126 C38. Number, Receipts, and Profits of Business Firms ...... 127 C39. Federal Excise Tax Rates ...... 128 C40. Federal Excise Tax Collections ...... 130 C41. Federal Transfer (Estate and Gift) Marginal Rate Ranges ...... 131 C42. Federal Capital Gains Tax Rates...... 132 C43. Federal Capital Gains Tax Collections ...... 134 C44. Social Security Tax Rates ...... 135 C45. Social Security Taxes and Benefits...... 136 C46. Federal Debt ...... 138 C47. Marketable Interest-Bearing Public Debt, Maturity Distribution and Average Length ...139

Chapter D: State and Local Governments ...... 141 D1. State and Local Revenue, Expenditure, and Debt ...... 143 D2. State and Local Revenue, Expenditure, and Surpluses (Deficits) ...... 145 D3. State and Local Government Revenues, Expenditures, and Surpluses/Deficits by State ...... 146 D4. State and Local Government Revenues, Expenditures, and Surpluses/Deficits by State, Per Capita ...... 147 D5. State and Local Government Revenues, Expenditures, and Surpluses/Deficits by State, Per $1,000 of Personal Income ...... 148 D6. State and Local Receipts and Expenditures (NIPA Basis) ...... 149 D7. State and Local Receipts and Expenditures (NIPA Basis), Percentages ...... 152 D8. State and Local Expenditures by Function ...... 155 D9. State and Local Expenditures by Function by State ...... 156 D10. State and Local Expenditures by Character ...... 158 D11. State and Local Expenditures by Character and by State...... 159 D12. State and Local Government Revenue by Source ...... 160 D13. State and Local Revenues by Source by State ...... 161 D14. State and Local Tax Collections by Type of Tax ...... 163 D15. State and Local Tax Collections by Type of Tax, Percentages ...... 164 D16. State and Local Tax Collections by Type of Tax, by State...... 165 D17. State and Local Sales and Gross Receipts Tax Collections by Source ...... 167 D18. State and Local Charges and Miscellaneous General Revenue by Source...... 169 D19. State and Local Government Debt ...... 171 D20. State and Local Debt by State ...... 172

Chapter E: State Governments ...... 173 E1. State Revenues, Expenditures and Debt ...... 175 E2. State Revenues, Expenditures and Debt, Percentages ...... 176 E3. State Revenue, Expenditures and Surpluses or Deficits ...... 177 E4. State Expenditures by Function ...... 178 E5. State Expenditures by Function, Percentages ...... 180 E6. State Expenditures by Character ...... 181 viii Facts and Figures on Government Finance, 38th Edition Tax Foundation

E7. State Revenues by Source ...... 182 E8. State Revenues by Source, Percentages ...... 184 E9. State Tax Collections by Source ...... 186 E10. State Tax Collections by Source, Percentages ...... 188 E11. State Lottery Sales and Profits ...... 190 E12. Gross Debt by State, Total and Per Capita ...... 191 E13. State Debt by Maturity ...... 192 E14. State Revenues, Expenditures, and Surpluses/Deficits by State ...... 193 E15. State Revenues, Expenditures, and Surpluses/Deficits by State, Per Capita ...... 194 E16. State Revenues, Expenditures, and Surpluses/Deficits by State, Per $1,000 of Personal Income ...... 196 E17. State Expenditures by State ...... 197 E18. State Expenditures by Function by State ...... 198 E19. State Expenditures by Character by State ...... 200 E20. State Public Education Expenditures by State ...... 202 E21. State Highway Expenditures by State ...... 203 E22. State Welfare Expenditures by State ...... 204 E23. State Health and Hospital Expenditures by State ...... 205 E24. State Police and Fire Expenditures by State ...... 206 E25. State Payments to Local Governments by State ...... 207 E26. State Revenues by State ...... 208 E27. State Revenues by Source by State ...... 209 E28. State Tax Collections by State ...... 211 E29. State Tax Collections by Source by State ...... 213 E30. Dates of Adoption of Major State Taxes ...... 215 E31. State Individual Income Tax Rates ...... 216 E32. State Individual Income Tax Collections by State ...... 220 E33. State Corporate Income Tax Rates ...... 222 E34. State Corporate Income Tax Collections by State...... 225 E35. State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State ...... 227 E36. State General Sales Tax Collections by State ...... 229 E37. State Property Tax Collections by State ...... 231 E38. State Motor Fuels Tax Collections by State ...... 233 E39. State Motor Vehicle and Operators’ License Collections by State ...... 235 E40. State Alcohol Sales Tax Collections by State ...... 237 E41. State Tobacco Sales Tax Collections by State ...... 239 E42. State Estate Tax Rates and Exemptions ...... 241 E43. State Estate and Gift Tax Collections by State...... 242 E44. State Corporation License Tax Collections by State ...... 244 E45. State Insurance Company Tax Collections by State ...... 246 E46. State Public Utility Tax Collections by State ...... 248 E47. State Severance Tax Collections by State ...... 250 E48. State Unemployment Tax Collections by State ...... 252

Chapter F: Local Governments ...... 255 F1. Local Government Revenues, Expenditures, and Debt...... 257 Tax Foundation Table of Contents ix

F2. Local Government Revenues, Expenditures, and Debt, Percentages ...... 258 F3. Local Government Revenue, Expenditures, and Surpluses or Deficits ...... 259 F4. Local Government Expenditures by Function ...... 260 F5. Local Government Expenditures by Function, Percentages ...... 262 F6. Local Government Expenditures by Character ...... 264 F7. Local Government Revenues by Source ...... 265 F8. Local Government Revenues by Source, Percentages ...... 267 F9. Local Government Tax Collections by Source ...... 269 F10. Local Government Tax Collections by Source, Percentages ...... 270 F11. Local Gross Debt by State, Total and Per Capita ...... 271 F12. Local Government Debt by Maturity ...... 272 F13. Local Government Revenues, Expenditures, and Surpluses/Deficits by State ...... 273 F14. Local Government Revenues, Expenditures, and Surpluses/Deficits by State, Per Capita ...... 274 F15. Local Government Revenues, Expenditures, and Surpluses/Deficits by State, Per $1,000 of Personal Income ...... 275 F16. Local Government Expenditures by State ...... 276 F17. Local Government Expenditures by Function by State ...... 277 F18. Local Government Expenditures by Character by State...... 279 F19. Local Government Public Education Expenditures by State ...... 281 F20. Local Government Highway Expenditures by State ...... 282 F21. Local Government Welfare Expenditures by State ...... 283 F22. Local Government Health and Hospital Expenditures by State ...... 284 F23. Local Government Police and Fire Expenditures by State ...... 285 F24. Local Government Revenue by State...... 286 F25. Local Government Revenues by Character by State...... 287 F26. Local Government Tax Collections by State ...... 289 F27. Local Government Tax Collections by Source by State ...... 290 F28. Local Government Income Tax Collections by State ...... 292 F29. Local Government General Sales Tax Collections by State ...... 293 F30. Local Government Property Tax Collections by State ...... 294

Glossary...... 255

Index ...... 255

Preface

The 38th edition of Facts and Figures on Government Finance arrives at a time when public finances are very much on the American public’s mind. After emerging from a recession, the U.S. economy has continued to strengthen. This has eliminated most state budget deficits according to the newest estimates, but the official data recorded in this volume still harkens back to fiscal 2002 in many cases when tax revenues were dropping at a startling rate. Meanwhile, record federal spending has pushed the federal deficit to its highest level in years. The long-term viability of Social Security, Medicare and other federal entitlement programs is again on the front burner after simmering for almost two decades. In this presidential election year, these have both been major issues for the candidates. Local property taxes have also been a huge issue, as collections continue to rise and state legislators have been put under increasing pressure to find solutions to this problem. This new edition includes a number of changes meant to enhance the usefulness and scope of the book’s data. Some of the most important changes include: • Reorganization of the various sections to improve consistency. The order of Section C (“Federal Government”) has been rearranged to follow a more consistent pattern. Section E (“State Governments”) has also been revamped. New tables have been added, and there has also been a rearrangement of existing tables. • Enhanced table formats and extended data series. Many tables in this year’s edition have been reformatted to improve the usability of the book and make the data more readily accessible. Also, several time-series have been extended to include estimates of recent years for which final data is unavailable. • Eliminating the small chapter on international data. For several years, the book has included a short chapter of international comparisons, but the difficulty of obtaining current, authoritative, internationally comparable tax data has forced us to eliminate it from this edition. While debates over public finances are loud, they are not always clear. The Tax Foundation aims to clarify the matter, at least to the extent possible by laying out the facts of public finances for all to see. As always, the devil is in the data. We are quite sure that readers will find this year’s edition of Facts and Figures on Government Finances to be the most extensive tabular presentation of essential government fiscal data available in any reference book today. Perhaps the most important aspect of this volume is the time-series data as much of this information is difficult to obtain, especially outside of Washington D.C. Making this information available to taxpayers around the nation is the heart of the Tax Foundation’s mission, as it has been since the Foundation’s establishment in 1937.

Sumeet Sagoo Economist December 2004

Introductory Notes to Tables

This book presents data on governmental revenues and expenditures compiled from many different sources. Differences among various data series on government finances can be confusing, so some introductory explanations may be of assistance to the reader.

Sources of Data The chief source of data on federal government finances is the Office of Management and Budget (OMB). Each year The Budget of the United States Government contains final data for previous fiscal years’ federal outlays and receipts and the administration’s latest estimates for the current and forthcoming fiscal years. The budget for 1969 was the first to adopt the unified budget format which includes the receipts and outlays of the trust funds, which were excluded from the old “administrative budget.” The federal budget presents receipts and outlays on a cash basis instead of an accrual basis. In the years since the unified budget format was adopted, a number of federal entities — generally those that carry out direct loan programs — have been removed from the budget by law, and some new off-budget entities have been established. To facilitate comparison of overall totals, federal budget tables in this volume include both on-budget and off-budget transactions. The Treasury Department provides useful fiscal data in the Treasury Bulletin and other publications. In addition, the Economic Report of the President produced by the Council of Economic Advisors is a useful collection of data on economic activity. Another official source is the National Income and Product Accounts (NIPA) published by the Bureau of Economic Analysis (BEA) of the Department of Commerce. Since much economic analysis is now on a NIPA basis, there is value in having details of the government sector comparable to the data for the private sector. The NIPA budget presentation differs from the unified budget chiefly in two respects: First, capital transactions that do not represent current flows of income and production are excluded-these are purely financial transactions or transactions in existing physical assets. Second, business taxes (and certain other items) are on an accrual basis; corporate profits taxes, for example, are shown for the year in which tax liability is incurred rather than in the year actually paid. The same remarks apply to state and local government finances as shown in NIPA. The basic source of data on the operations of state and local governments, and all governments combined, is the Governments Division, Bureau of the Census, Department of Commerce. It accomplishes the tremendous task of establishing and maintaining comparable data on the finances of all three levels of government. For this purpose the Census has adapted data from the Treasury Department and the Office of Management and Budget to concepts appropriate for all governments. For similar reasons, Census data on state government finances differ from those published in the budgets of the various states. It is important to remember that there are measurement differences between similar series published by all these agencies. There are two important differences between the Census figures for federal finances and OMB budgetary figures: (1) The classification of functions differs substantially. For example, the xiv Introductory Notes to Tables Tax Foundation

Census classification does not include a functional grouping of veterans’ benefits; instead, expenditures under this heading in the federal Budget are distributed among other functions including education, hospitals, welfare, etc. (2) Various enterprise operations are reported on a gross basis by the Census and on a net basis in the federal Budget. In the Census publications, “general expenditures” include total expenditures of the postal service, not merely the excess of expenditures over receipts as in the Budget. “Total expenditures” in the Census includes expenditures for utilities, liquor stores, and insurance benefits as well as those for the more typical governmental functions. “General expenditures” includes only those for the usual governmental functions, such as education, highways, public welfare, and payment of interest. “Direct expenditures for own purposes” excludes payments to other levels of government. Similar distinctions are made on the revenue side of Census figures. “Total revenue” includes payments from other governments, and revenue from own sources. “Revenue from own sources” includes utilities, liquor stores, and insurance trust revenue, as well as taxes, charges, and other general revenues. “General revenue from own sources” excludes revenue from utilities, liquor stores, and insurance trusts and payments from other levels of government. Please note the source of data at the bottom of each table to understand the measurement basis of the figures.

Other Notes (1) Since BEA recently revised the entire NIPA time series data back to 1929, NIPA data in all previous editions of Facts and Figures on Government Finance are not comparable. (2) Unless otherwise noted, national totals include Alaska beginning in 1959 and Hawaii beginning in 1960. (3) Fiscal year figures for the federal government prior to 1977 relate to the 12- month period beginning July 1 and ending June 30. As of 1977, the fiscal year is October 1 to September 30. For most state governments, the fiscal year is the 12 months starting July 1. Among units of local government, there is more variation in fiscal years; a considerable proportion use a period ending December 31. Beginning in 1963, financial data for local governments, as reported by the Bureau of the Census, are grouped in terms of fiscal years which closed within the 12 months ended June 30. Previously, local government amounts were grouped in terms of fiscal years ended within the particular calendar year. (4) Per capita figures are based on population figures adjusted to the appropriate measure, i.e., fiscal (federal or state) vs. calendar year. (5) All estimates are based on projections of data from past years or quarters. Therefore, unforeseen shifts in the economy will create discrepancies between the estimate and the actual figure. (6) In the interest of maintaining comparability within the book, the data used for the state and local sections are drawn from the same year. State data for some data series are available from the Bureau of the Census for more recent years. Chapter A

Selected Economic Statistics

Chapters B through F focus on tax and spending data, but fiscal policy is never conducted in an economic vacuum. Chapter A, “Selected Economic Statistics,” tries to put it into context by presenting some of the most important demographic and economic data series. While tax rates, collections, government spending, and other basic data are interesting and valuable in themselves, Chapter A’s population, employment, economic output, and inflation data are an important reference because they demonstrate how current economic conditions change and are changed by tax collections and government expenditures.

The fact that the U.S. has moved from a manufacturing-driven economy to a service-oriented economy is reflected in “A12. Personal Consumption Expenditures as a Percentage of Personal Income.” Expenditures on non-durable goods decreased as a percentage of income from 44.5 percent in 1930 to 23.4 percent in 2002. Meanwhile, expenditures on services increased from 25.5 percent to 48.4 percent over the same period.

The steady decline in household size partially attributable to a slowing birth rate and an increase in the number of single mothers is reflected in “A3. Number of Households in the United States.” It shows that the average household shrank from 4.76 persons in 1900 to 2.68 in 2002.

Many tables in this chapter relate directly to data presented in other chapters. For example, “A20. Persons below the Poverty Level” highlights that the number of people living below the poverty level has continued to decrease. This is important because many state-level social spending programs documented in “D8. State and Local Expenditures by Function” have their funding levels determined by formulas that include the number of people in poverty.

Tax Foundation Selected Economic Statistics 3

A1. Resident Population of the United States Selected Years 1790 – 2002 (Thousands)

Average Average Average Popu- Annual Popu- Annual Popu- Annual lation Percentage lation Percentage lation Percentage Year Population Change Change Year Population Change Change Year Population Change Change

1790 3,929 — — 1927 119,038 1,639 1.38% 1962 186,538 2,846 1.53% 1800 5,297 — — 1928 120,501 1,463 1.21 1963 189,242 2,704 1.43 1810 7,224 — — 1929 121,770 1,269 1.04 1964 191,889 2,647 1.38 1820 9,618 — — 1930 123,077 1,307 1.06% 1965 194,303 2,414 1.24% 1830 12,901 — — 1931 124,040 963 0.78 1966 196,560 2,257 1.15 1840 17,120 — — 1932 124,840 801 0.64 1967 198,712 2,152 1.08 1850 23,261 — — 1933 125,579 738 0.59 1968 200,706 1,994 0.99 1860 31,513 — — 1934 126,374 795 0.63 1969 202,677 1,971 0.97 1870 39,905 — — 1935 127,250 876 0.69% 1970 205,052 2,375 1.16% 1880 50,262 — — 1936 128,053 803 0.63 1971 207,661 2,609 1.26 1890 63,056 — — 1937 128,825 772 0.60 1972 209,896 2,235 1.06 1900 76,094 — — 1938 129,825 1,000 0.77 1973 211,909 2,013 0.95 1901 77,585 1,491 1.92% 1939 130,880 1,055 0.81 1974 213,854 1,945 0.91 1902 79,160 1,575 1.99% 1940 132,122 1,243 0.94% 1975 215,973 2,119 0.98% 1903 80,632 1,472 1.83 1941 133,402 1,280 0.96 1976 218,035 2,062 0.95 1904 82,165 1,533 1.87 1942 134,860 1,457 1.08 1977 220,239 2,204 1.00 1905 83,820 1,655 1.97 1943 136,739 1,880 1.37 1978 222,585 2,345 1.05 1906 85,437 1,617 1.89 1944 138,397 1,658 1.20 1979 225,055 2,471 1.10 1907 87,000 1,563 1.80% 1945 139,928 1,531 1.09% 1980 227,225 2,169 0.95% 1908 88,709 1,709 1.93 1946 141,389 1,460 1.03 1981 229,466 2,241 0.98 1909 90,492 1,783 1.97 1947 144,126 2,738 1.90 1982 231,664 2,199 0.95 1910 92,407 1,915 2.07 1948 146,631 2,505 1.71 1983 233,792 2,128 0.91 1911 93,868 1,461 1.56 1949 149,188 2,557 1.71 1984 235,825 2,033 0.86 1912 95,331 1,463 1.53% 1950 152,271 3,083 2.02% 1985 237,924 2,099 0.88% 1913 97,227 1,896 1.95 1951 154,878 2,606 1.68 1986 240,133 2,209 0.92 1914 99,118 1,891 1.91 1952 157,553 2,675 1.70 1987 242,289 2,156 0.89 1915 100,549 1,431 1.42 1953 160,184 2,631 1.64 1988 244,499 2,210 0.90 1916 101,966 1,417 1.39 1954 163,026 2,842 1.74 1989 246,819 2,320 0.94 1917 103,266 1,300 1.26% 1955 165,931 2,905 1.75% 1990 249,464 2,645 1.06% 1918 103,203 (63) (0.06) 1956 168,903 2,972 1.76 1991 253,419 3,955 1.56 1919 104,512 1,309 1.25 1957 171,984 3,081 1.79 1992 256,304 2,885 1.13 1920 106,466 1,954 1.84 1958 174,882 2,898 1.66 1993 258,939 2,635 1.02 1921 108,541 2,075 1.91 1956 168,903 2,972 1.76 1994 263,909 4,970 1.88 1922 110,055 1,514 1.38% 1957 171,984 3,081 1.79% 1995 266,398 2,489 0.93% 1923 111,950 1,895 1.69 1958 174,882 2,898 1.66 1996 268,930 2,532 0.94 1924 114,113 2,163 1.90 1959 177,830 2,948 1.66 1997 271,387 2,457 0.91 1925 115,832 1,719 1.48 1960 180,671 2,842 1.57 1998 273,828 2,441 0.89 1926 117,399 1,567 1.33 1961 183,691 3,020 1.64 1999 276,842 3,014 1.09 2000 281,422 4,580 1.63% 2001 283,984 2,562 0.90 2002 287,974 5,796 2.01

Note: National population data for the years prior to 1949 exclude the population residing in Alaska and Hawaii. Note: National population data for the years 1940 to 1979 cover the resident population plus Armed Forces overseas. Note: National population data for the years after 1979 cover only the resident population. Source: Department of Commerce, Bureau of the Census 4 Facts and Figures on Government Finance, 38th Edition Tax Foundation

(Thousands)

Continued

Selected Years 1900 – 2002

A2. Resident Population by State

State 1900 1910 1920 1930 1940 1950 1960 1970 1980 1990 2000 2002

Total 76,094 92,407 106,466 123,077 131,954 151,868 179,975 203,302 226,546 249,464 281,422 287,974 Alabama 1,830 2,150 2,359 2,647 2,845 3,058 3,274 3,444 3,894 4,049 4,447 4,479 Alaska — — — — — 135 229 303 402 553 627 641 Arizona 124 206 340 434 499 756 1,321 1,775 2,718 3,679 5,131 5,441 Arkansas 1,314 1,583 1,756 1,859 1,955 1,908 1,789 1,923 2,286 2,354 2,673 2,706 California 1,490 2,406 3,554 5,711 6,950 10,677 15,870 19,971 23,668 29,950 33,382 35,002 Colorado 543 804 937 1,040 1,130 1,325 1,769 2,210 2,890 3,304 4,301 4,501 Connecticut 910 1,122 1,391 1,613 1,708 2,016 2,544 3,032 3,108 3,289 3,406 3,459 Delaware 185 203 219 239 269 321 449 548 594 669 784 806 Florida 530 756 962 1,471 1,915 2,810 5,004 6,791 9,746 13,018 15,982 16,692 Georgia 2,220 2,618 2,926 2,910 3,119 3,458 3,956 4,588 5,463 6,507 8,186 8,544

Hawaii — — — — — 498 642 770 965 1,113 1,212 1,241 Idaho 163 329 433 447 522 590 671 713 944 1,012 1,294 1,343 Illinois 4,828 5,668 6,663 7,644 7,905 8,738 10,086 11,110 11,427 11,447 12,419 12,586 Indiana 2,518 2,713 2,947 3,242 3,433 3,967 4,674 5,195 5,490 5,555 6,080 6,157 Iowa 2,231 2,228 2,400 2,475 2,537 2,625 2,756 2,825 2,914 2,780 2,929 2,936 Kansas 1,473 1,692 1,769 1,883 1,788 1,916 2,183 2,249 2,364 2,481 2,688 2,712 Kentucky 2,148 2,299 2,421 2,623 2,859 2,936 3,041 3,221 3,661 3,693 4,042 4,090 Louisiana 1,384Ä 1,667Ä 1,813Ä 2,105Ä 2,370Ä 2,697Ä 3,260Ä 3,645Ä 4,206Ä 4,219Ä 4,469 4,476 Maine 695 745 771 800 849 917 975 994 1,125 1,231 1,275 1,295 Maryland 1,189 1,302 1,464 1,636 1,839 2,355 3,113 3,924 4,217 4,797 6,296 5,451

Massachusetts 2,788 3,365 3,882 4,250 4,318 4,686 5,160 5,689 5,737 6,019 6,422 6,401 Michigan 2,423 2,832 3,723 4,834 5,315 6,407 7,834 8,882 9,262 9,310 9,938 10,043 Minnesota 1,754 2,086 2,403 2,576 2,790 2,997 3,425 3,806 4,076 4,387 4,919 5,025 Mississippi 1,553 1,802 1,800 2,006 2,176 2,176 2,182 2,217 2,521 2,577 2,845 2,867 Missouri 3,108 3,301 3,404 3,646 3,786 3,964 4,326 4,678 4,917 5,126 5,595 5,670 Tax Foundation Selected Economic Statistics 5

de on april 1for the ten year census.

(Thousands)

Selected Years 1900 – 2002

A2. Resident Population by State (continued)

412 431 444 466 492 532 609 738 921 1,112 1,236 1,274

278 334 440 488 690 806 765 757 638 604 572 569

State 1900 1910 1920 1930 1940 1950 1960 1970 1980 1990 2000 2002 Montana 245 380 543 539 558 593 679 694 787 800 902 910 Nebraska 1,067 1,198 1,300 1,380 1,316 1,327 1,417 1,485 1,570 1,581 1,711 1,728 Nevada 43 82 78 92 113 162 291 489 800 1,219 1,998 2,167 New Hampshire New Jersey 1,884 2,550 3,198 4,068 4,175 4,872 6,103 7,171 7,365 7,757 8,414 8,575 New Mexico 196 329 363 427 531 689 954 1,017 1,303 1,520 1,819 1,852 New York 7,283 9,137 10,282 12,647 13,456 14,865 16,838 18,241 17,558 18,003 18,976 19,134 North Carolina 1,897 2,221 2,588 3,167 3,574 4,068 4,573 5,084 5,882 6,657 8,049 8,306 North Dakota 321 580 646 682 640 619 634 618 653 637 642 634 Ohio 4,161 4,786 5,799 6,662 6,929 7,980 9,734 10,657 10,798 10,862 11,353 11,409

Oklahoma 800 1,671 2,055 2,401 2,325 2,229 2,336 2,559 3,025 3,147 3,451 3,490 Oregon 415 677 788 956 1,086 1,532 1,772 2,092 2,633 2,859 3,421 3,520 Pennsylvania 6,313 7,706 8,740 9,649 9,896 10,507 11,329 11,801 11,864 11,896 12,281 12,329 Rhode Island 430 545 613 686 719 786 855 950 947 1,005 1,048 1,068 South Carolina 1,342 1,523 1,685 1,745 1,902 2,113 2,392 2,591 3,122 3,499 4,012 4,104 South Dakota 403 590 640 693 641 655 683 666 691 697 755 760 Tennessee 2,023 2,191 2,329 2,619 2,935 3,315 3,575 3,926 4,591 4,891 5,689 5,790 Texas 3,055 3,922 4,723 5,844 6,425 7,776 9,624 11,199 14,229 17,045 20,852 21,737 Utah 277 377 453 509 552 696 900 1,059 1,461 1,730 2,233 2,319 Vermont 344 357 353 360 363 379 389 445 511 565 609 616

Virginia 1,858 2,071 2,347 2,427 2,720 3,315 3,986 4,651 5,347 6,214 7,079 7,288 Washington 523 1,148 1,373 1,568 1,740 2,387 2,855 3,413 4,132 4,901 6,894 6,067 West Virginia 959 1,231 1,470 1,733 1,907 2,006 1,853 1,744 1,950 1,792 1,808 1,805 Wisconsin 2,072 2,345 2,679 2,950 3,143 3,438 3,962 4,418 4,706 4,902 5,364 5,440 Wyoming 93 147 197 226 250 290 331 332 470 453 494 499

District of Columbia Note: Population data is based on mid-year (july) estimates; 1970, 1980, and 1990 population data are based on census counts ma Source: Department of Commerce, Bureau of Census. 6 Facts and Figures on Government Finance, 38th Edition Tax Foundation

A3. Number of Households in the United States Selected Years 1900 – 2002 (Thousands)

Number of People Per Number of People Per Year Households Household Year Households Household 1900 15,964 4.76 1976 72,867 2.89 1910 20,256 4.54 1977 74,142 2.86 1920 24,352 4.34 1978 76,030 2.81 1930 29,905 4.11 1979 77,330 2.78 1940 34,949 3.67 1980 80,776 2.76 1950 43,554 3.37 1981 82,368 2.73 1955 47,874 3.33 1982 83,527 2.72 1960 52,799 3.33 1983 83,918 2.73 1961 53,557 3.38 1984 85,290 2.71 1962 54,764 3.32 1985 86,789 2.69 1963 55,270 3.33 1986 88,458 2.67 1964 56,149 3.34 1987 89,479 2.66 1965 57,436 3.32 1988 91,124 2.64 1966 58,406 3.32 1989 92,830 2.62 1967 59,236 3.30 1990 93,347 2.63 1968 60,813 3.00 1991 94,312 2.63 1969 62,214 3.21 1992 95,669 2.62 1970 63,401 3.14 1993 96,426 2.66 1971 64,778 3.11 1994 97,107 2.67 1972 66,676 3.06 1995 98,990 2.65 1973 68,251 3.01 1996 99,627 2.65 1974 69,859 2.97 1997 101,018 2.64 1975 71,120 2.94 1998 101,041 2.61 1999 102,803 2.55 2000 105,539 2.54 2001 106,209 2.58 2002 107,627 2.68

Notes: A “household” comprises all persons who occupy a housing unit; that is, an apartment or other group of rooms, or a room that constitutes separate living quarters. Household data is based on mid-year (July) estimates; 1980 and 1990 household data are based on census counts made on April 1 for the ten year census. Source: Department of Commerce, Bureau of the Census. Tax Foundation Selected Economic Statistics 7

(Thousands)

1993 – 2003

A4. Total Population by Age Group

43 45 48 51 54 57 59 68 67 72 82

Age Group 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 Total 258,939 261,431 263,909 266,398 268,930 271,387 273,828 276,059 282,224 283,648 290,809

Under 5 years 19,674 19,700 19,532 19,292 19,099 18,989 18,942 18,945 19,355 19,063 19,769 5 to 9 years 18,442 18,752 19,096 19,439 19,754 19,929 19,947 19,681 20,551 20,375 19,220 10 to 14 years 18,508 18,716 18,853 19,004 19,097 19,242 19,548 20,017 20,572 20,778 21,774 15 to 19 years 17,375 17,743 18,203 18,708 19,146 19,542 19,748 19,894 20,224 20,460 20,912 20 to 24 years 18,785 18,389 17,982 17,508 17,488 17,678 18,026 18,693 18,977 19,360 19,825

25 to 29 years 19,570 19,107 18,905 18,933 18,820 18,575 18,209 17,625 19,400 18,574 17,564 30 to 34 years 22,227 22,133 21,825 21,313 20,739 20,168 19,727 19,564 20,610 19,823 19,916 35 to 39 years 21,605 21,978 22,296 22,553 22,636 22,615 22,545 22,044 22,818 22,381 22,684 40 to 44 years 19,209 19,716 20,259 20,812 21,378 21,883 22,268 22,769 22,577 23,052 23,982 45 to 49 years 15,931 16,678 17,458 18,430 18,467 18,853 19,356 20,059 20,091 20,702 21,520

50 to 54 years 12,728 13,195 13,642 13,928 15,158 15,722 16,446 17,626 17,588 18,536 18,628 55 to 59 years 10,678 10,931 11,086 11,356 11,755 12,403 12,875 13,452 13,485 14,134 15,355 60 to 64 years 10,236 10,076 10,046 9,997 10,061 10,263 10,514 10,757 10,844 11,075 11,972 65 to 69 years 10,013 9,967 9,926 9,901 9,777 9,592 9,447 9,414 9,544 9,354 9,685 70 to 74 years 8,616 8,736 8,831 8,789 8,751 8,798 8,771 8,758 8,869 8,839 9,021

75 to 79 years 6,483 6,586 6,700 6,891 7,083 7,215 7,329 7,425 7,420 7,556 7,645 80 to 84 years 4,255 4,360 4,478 4,575 4,661 4,732 4,817 4,968 4,957 5,066 5,334 85 to 89 years 2,247 2,300 2,351 2,415 2,477 2,554 2,625 2,734 2,721 2,822 2,888 90 to 94 years 916 967 1,017 1,043 1,078 1,116 1,148 1,196 1,188 1,235 1,305 95 to 99 years 240 250 268 291 304 323 343 369 366 393 409

100 years and over

Note: Yearly population figures are based on mid-year (July) estimates. Source: Department of Commerce, Bureau of the Census. 8 Facts and Figures on Government Finance, 38th Edition Tax Foundation

1993 – 2003

A5. Total Population by Age Group, Percentages

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Age Group 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Under 5 years 7.5% 7.5% 7.3% 7.2% 7.0% 6.9% 6.9% 6.7% 6.8% 6.7% 6.8% 5 to 9 years 7.1 7.1 7.2 7.2 7.3 7.3 7.2 7.0 7.2 7.2 6.6% 10 to 14 years 7.1 7.1 7.1 7.1 7.0 7.0 7.1 7.1 7.3 7.3 7.5% 15 to 19 years 6.6 6.7 6.8 7.0 7.1 7.1 7.2 7.0 7.1 7.2 7.2% 20 to 24 years 7.2 7.0 6.8 6.5 6.4 6.5 6.5 6.6 6.7 6.8 6.8%

25 to 29 years 7.5% 7.2% 7.1% 7.0% 6.9% 6.8% 6.6% 6.2% 6.8% 6.5% 6.0% 30 to 34 years 8.5 8.4 8.2 7.9 7.6 7.4 7.1 6.9 7.3 7.0 6.8% 35 to 39 years 8.3 8.3 8.4 8.4 8.3 8.3 8.2 7.8 8.0 7.9 7.8% 40 to 44 years 7.3 7.5 7.6 7.7 7.9 8.0 8.1 8.1 8.0 8.1 8.2% 45 to 49 years 6.1 6.3 6.6 6.9 6.8 6.9 7.0 7.1 7.1 7.3 7.4%

50 to 54 years 4.9% 5.0% 5.1% 5.2% 5.6% 5.7% 6.0% 6.2% 6.2% 6.5% 6.4% 55 to 59 years 4.1 4.1 4.2 4.2 4.3 4.5 4.7 4.8 4.8 5.0 5.3% 60 to 64 years 3.9 3.8 3.8 3.7 3.7 3.7 3.8 3.8 3.8 3.9 4.1% 65 to 69 years 3.8 3.8 3.7 3.7 3.6 3.5 3.4 3.3 3.4 3.3 3.3% 70 to 74 years 3.3 3.3 3.3 3.3 3.2 3.2 3.2 3.1 3.1 3.1 3.1%

75 to 79 years 2.5% 2.5% 2.5% 2.6% 2.6% 2.6% 2.7% 2.6% 2.6% 2.7% 2.6% 80 to 84 years 1.6 1.7 1.7 1.7 1.7 1.7 1.7 1.8 1.7 1.8 1.8 85 to 89 years 0.9 0.9 0.9 0.9 0.9 0.9 1.0 1.0 1.0 1.0 1.0 90 to 94 years 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 95 to 99 years 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1

100 years and over

Note: Yearly figures are based on mid-year (July) estimates. Source: Department of Commerce, Bureau of the Census. Tax Foundation Selected Economic Statistics 9

A6. Civilian Labor Force by Employment Status 1947 – 2002 (Thousands of Persons 16 Years of Age and Over)

Civilian Labor Force Civilian Employed Noninstitutional Unemployment Year Population Total Total Agricultural Nonagricultural Unemployed Rate 1947 101,827 59,350 57,038 7,890 49,148 2,311 3.9% 1948 103,068 60,621 58,343 7,629 50,174 2,276 3.8 1949 103,994 61,286 57,651 7,658 49,993 3,637 5.9 1950 104,995 62,208 58,918 7,160 51,758 3,288 5.3% 1951 104,621 62,017 59,961 6,726 53,235 2,055 3.3 1952 105,231 62,138 60,250 6,500 53,749 1,883 3.0 1953 107,056 63,015 61,179 6,260 54,919 1,834 2.9 1954 108,321 63,643 60,109 6,205 53,904 3,532 5.5 1955 109,683 65,023 62,170 6,450 55,722 2,852 4.4% 1956 110,954 66,552 63,799 6,283 57,514 2,750 4.1 1957 112,265 66,929 64,071 5,947 58,123 2,859 4.3 1958 113,727 67,639 63,036 5,586 57,450 4,602 6.8 1959 115,329 68,369 64,630 5,565 59,065 3,740 5.5 1960 117,245 69,628 65,778 5,458 60,318 3,852 5.5% 1961 118,771 70,459 65,746 5,200 60,546 4,714 6.7 1962 120,153 70,614 66,702 4,944 61,759 3,911 5.5 1963 122,416 71,833 67,762 4,687 63,076 4,070 5.7 1964 124,485 73,091 69,305 4,523 64,782 3,786 5.2 1965 126,513 74,455 71,088 4,361 66,726 3,366 4.5% 1966 128,058 75,770 72,895 3,979 68,915 2,875 3.8 1967 129,874 77,347 74,372 3,844 70,527 2,975 3.8 1968 132,028 78,737 75,920 3,817 72,103 2,817 3.6 1969 134,335 80,734 77,902 3,606 74,296 2,832 3.5 1970 137,085 82,771 78,678 3,463 75,215 4,093 4.9% 1971 140,216 84,382 79,367 3,394 75,972 5,016 5.9 1972 144,126 87,034 82,153 3,484 78,669 4,882 5.6 1973 147,096 89,429 85,064 3,470 81,594 4,365 4.9 1974 150,120 91,949 86,794 3,515 83,279 5,156 5.6 1975 153,153 93,775 85,846 3,408 82,438 7,929 8.5% 1976 156,150 96,158 88,752 3,331 85,421 7,406 7.7 1977 159,033 99,009 92,017 3,283 88,734 6,991 7.1 1978 161,910 102,251 96,048 3,387 92,661 6,202 6.1 1979 164,863 104,962 98,824 3,347 95,477 6,137 5.8 1980 167,745 106,940 99,303 3,364 95,938 7,637 7.1% 1981 170,130 108,670 100,397 3,368 97,030 8,273 7.6 1982 172,271 110,204 99,526 3,401 96,125 10,678 9.7 1983 174,215 111,550 100,834 3,383 97,450 10,717 9.6 1984 176,383 113,544 105,005 3,321 101,685 8,539 7.5 1985 178,206 115,461 107,150 3,179 103,971 8,312 7.2% 1986 180,587 117,834 109,597 3,163 106,434 8,237 7.0 1987 182,753 119,865 112,440 3,208 109,232 7,425 6.2 1988 184,613 121,669 114,968 3,169 111,800 6,701 5.5 1989 186,393 123,869 117,342 3,199 114,142 6,528 5.3 1990 188,049 124,787 117,914 3,186 114,728 6,874 5.5% 1991 189,765 125,303 116,877 3,233 113,644 8,426 6.7 1992 191,576 126,982 117,598 3,207 114,391 9,384 7.4 1993 193,550 128,040 119,306 3,074 116,232 8,734 6.8 1994 196,814 131,056 123,060 3,409 119,651 7,996 6.1 1995 198,584 132,304 124,900 3,440 121,460 7,404 5.6% 1996 200,591 133,931 126,705 3,447 123,259 7,226 5.4 1997 203,133 136,297 129,558 3,399 126,159 6,739 4.9 1998 205,220 137,673 131,463 3,378 128,085 6,210 4.5 1999 207,753 139,368 133,488 3,281 130,207 5,880 4.2 2000 209,699 140,863 135,208 3,305 131,903 5,655 4.0% 2001 211,865 141,814 135,072 3,144 131,929 6,742 4.8 2002 216,506 144,863 136,485 3,056 130,341 8,378 5.8

Notes: Beginning in 1960, data include Alaska and Hawaii. Source: Department of Labor, Bureau of Labor Statistics. 10 Facts and Figures on Government Finance, 38th Edition Tax Foundation

A7. Gross Domestic Product, Net National Product, and National Income Calendar Years 1929 – 2003 ($Billions)

Gross Net Gross Net Domestic National National Domestic National National Year Product Product Income Year Product Product Income 1929 $ 103.7 $ 95.1 $ 86.8 1965 $ 720.1 $ 654.6 $ 589.5 1930 91.3 82.8 75.6 1966 789.3 717.8 646.6 1931 76.6 68.5 60.4 1967 834.1 756.3 681.5 1932 58.8 51.6 43.9 1968 911.5 826.5 743.4 1933 56.4 49.5 41.4 1969 985.3 891.5 802.4 1934 66.0 58.6 50.2 1970 1,039.7 936.7 837.1 1935 $ 73.3 $ 66.0 $ 57.9 1971 $ 1,128.6 $ 1,017.0 $ 903.5 1936 83.7 76.1 65.8 1972 1,240.4 1,117.8 1,000.0 1937 91.9 83.5 74.0 1973 1,385.5 1,254.9 1,127.0 1938 86.1 77.3 67.4 1974 1,501.0 1,351.5 1,211.5 1939 92.0 83.3 72.9 1975 1,635.2 1,457.0 1,301.8 1940 $ 101.3 $ 92.1 $ 81.1 1976 $ 1,823.9 $ 1,631.6 $ 1,455.9 1941 126.7 116.1 104.3 1977 2,031.4 1,820.1 1,635.4 1942 161.8 148.6 137.6 1978 2,295.9 2,056.1 1,859.8 1943 198.4 182.4 171.4 1979 2,566.4 2,298.3 2,075.0 1944 219.7 200.7 184.3 1980 2,795.6 2,484.8 2,242.1 1945 $ 223.0 $ 202.4 $ 183.3 1981 $ 3,131.3 $ 2,770.2 $ 2,496.1 1946 222.3 199.4 182.3 1982 3,259.2 2,858.1 2,601.9 1947 244.4 219.4 198.6 1983 3,534.9 3,114.6 2,795.4 1948 269.6 243.0 223.3 1984 3,932.7 3,484.6 3,161.2 1949 267.7 240.2 216.7 1985 4,213.0 3,720.7 3,379.2 1950 $ 294.3 $ 266.1 $ 241.0 1986 $ 4,452.9 $ 3,915.5 $ 3,524.5 1951 339.5 307.8 278.7 1987 4,742.5 4,168.8 3,802.0 1952 358.6 324.5 293.3 1988 5,108.3 4,497.9 4,149.6 1953 379.9 343.4 308.2 1989 5,489.1 4,830.8 4,390.6 1954 381.1 342.8 308.4 1990 5,803.2 5,119.7 4,640.9 1955 $ 415.2 $ 375.0 $ 338.5 1991 $ 5,986.2 $ 5,261.8 $ 4,755.5 1956 438.0 393.6 358.7 1992 6,318.9 5,553.7 4,993.7 1957 461.5 413.6 375.0 1993 6,642.3 5,853.1 5,251.1 1958 467.9 417.9 377.3 1994 7,054.3 6,195.5 5,556.1 1959 507.4 455.5 411.5 1995 7,400.5 6,508.6 5,876.2 1960 $ 527.4 $ 473.6 $ 427.5 1996 $ 7,813.2 $ 6,874.9 $ 6,210.2 1961 545.7 490.7 442.5 1997 8,300.8 7,295.3 6,634.9 1962 586.5 529.7 477.1 1998 8,759.9 7,683.1 7,036.4 1963 618.7 559.6 504.3 1999 9,299.2 8,127.1 7,469.7 1964 664.4 602.7 542.0 2000 9,872.9 8,619.5 7,980.9 2001 $10,100.8 $8,869.0 $8,713.1 2002 10,480.8 9,213.7 8,910.3 2003 10,987.9 9,720.7 9,203.7

Source: National Income and Product Accounts (NIPA), Department of Commerce, Bureau of Economic Analysis. Tax Foundation Selected Economic Statistics 11

($Billions)

Selected Calendar Years 1929 – 2003

A8. Gross Domestic Product by Component

9.2 7.2 7.8 30.7 43.3 85.0 214.2 467.6 818.7 871.9 941.6

4.0 2.4 3.5 20.5 26.3 41.1 123.2 216.8 423.4 269.3 259.2 1.5 (0.2) 2.4 5.8 3.2 2.0 (6.3) 14.5 38.7 3.9 (2.4)

0.9 0.9 2.5 19.6 55.2 90.9 169.6 374.9 382.4 447.4 497.3 7.7 8.2 8.7 20.9 47.9 120.7 324.4 673.0 1,172.6 1,279.2 1,297.6

37.7 34.0 37.0 98.2 152.9 272.0 696.1 1,246.1 2,025.1 2,115.0 2,209.7

14.9 11.0 11.2 48.3 75.7 150.4 484.2 847.2 1,741.6 1,589.3 1,673.0 11.0 8.6 7.7 27.8 49.4 109.0 360.9 630.3 1,318.2 1,117.4 1,110.6

$ 0.4 $ 0.3 $ 1.4 $ 0.7 $ 2.4 $ 1.2 $ (14.9) $ (71.4) $ (360.0) $ (423.6) $ (495.0)

$ 9.4 $ 10.0 $ 15.1 $ 46.9 $ 113.8 $ 237.1 $ 569.7 $ 1,181.4 $ 1,766.8 $ 1,972.9 $ 2,054.8

$ 77.5 $ 70.2 $ 71.2 $ 192.7 $ 332.3 $ 648.9 $ 1,762.9 $ 3,831.5 $ 6,871.4 $ 7,303.7 7,757.4

$ 16.5 $ 10.8 $ 13.6 $ 54.1 $ 78.9 $ 152.4 $ 477.9 $ 861.7 $ 1,780.3 $ 1,593.2 1,670.6

$ 103.7 $ 91.3 $ 101.3 $ 294.3 $ 527.4 $ 1,039.7 $ 2,795.6 $ 5,803.2 $ 10,027.9 $ 10,446.2 $ 10,987.9

Item 1929 1930 1940 1950 1960 1970 1980 1990 2000 2002 2003 Gross Domestic Product

Personal Consumption Expenditures Durable Goods Nondurable Goods Services 30.5 29.0 26.4 63.7 136.1 292.0 852.7 2,117.8 4,027.5 4,316.8 4,606.2

Gross Private Domestic Investment Fixed Investment Nonresidential Residential Structures Change in Private Inventories

Net Exports of Goods and Services

Government Consumption Expenditures and Gross Investment Federal 1.7 1.8 6.4 26.0 65.9 116.4 245.3 508.4 594.2 693.7 757.2 National Defense State and Local

Note: All years are available upon request. Source: National Income and Product Accounts (NIPA), Department of Commerce, Bureau of Economic Analysis. 12 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Millions)

Continued

Selected Calendar Years 1978 – 2001

A9. State Gross Domestic Product

State 1978 1980 1982 1984 1986 1988 1990 1997 1999 2000 2001 Total $ 2,249,045 $ 2,731,618 $ 3,217,626 $ 3,866,334 $ 4,355,877 $ 5,092,174 $ 5,706,658 $ 7,715,901 $ 9,308,983 $9,891,187 $10,137,190 Alabama $ 30,407 $ 36,065 $ 41,384 $ 49,741 $ 56,030 $ 65,748 $ 71,535 $ 98,994 $ 115,071 $ 119,319 $ 121,490 Alaska 9,051 15,006 23,132 23,558 18,636 21,353 24,773 24,841 26,353 28,129 28,581 Arizona 22,823 30,231 34,307 44,471 54,615 63,328 68,780 113,099 143,683 153,469 160,687 Arkansas 17,341 20,109 23,197 28,268 30,430 34,602 38,415 56,517 64,773 66,793 67,913 California 263,435 327,907 392,914 484,068 567,025 684,452 798,237 971,777 1,229,098 1,330,025 1,359,265

Colorado $ 29,396 $ 38,446 $ 47,649 $ 56,013 $ 59,914 $ 66,720 $ 74,649 $ 117,470 $ 153,728 $ 169,341 $ 173,772 Connecticut 33,019 40,562 48,940 61,143 72,832 89,707 98,914 124,693 151,779 161,929 166,165 Delaware 6,606 7,793 9,330 11,662 14,099 17,120 20,282 28,704 34,669 37,247 40,509 Florida 77,368 101,247 125,470 158,547 187,870 226,905 258,040 365,837 442,895 471,623 491,488 Georgia 46,756 56,935 69,047 89,373 108,777 127,547 141,338 218,381 275,719 295,539 299,874

Hawaii $ 10,521 $ 13,421 $ 15,505 $ 18,541 $ 21,525 $ 26,007 $ 32,255 $ 37,517 $ 40,914 $ 42,524 $ 43,710 Idaho 8,323 9,816 10,506 12,483 13,083 15,036 17,714 27,948 34,025 36,755 36,905 Illinois 128,868 146,752 163,949 193,178 218,381 250,777 276,451 376,489 445,666 466,312 475,541 Indiana 53,290 58,501 63,649 77,600 85,799 99,475 110,991 155,304 182,202 189,778 189,919 Iowa 30,345 34,394 36,847 41,464 43,550 49,210 56,185 77,522 85,243 89,654 90,942

Kansas $ 22,667 $ 28,088 $ 33,083 $ 38,158 $ 41,418 $ 46,396 $ 51,555 $ 67,972 $ 80,843 $ 84,526 $ 87,196 Kentucky 32,042 36,659 41,616 48,905 53,452 61,124 67,855 95,500 113,539 117,233 120,266 Louisiana 45,280 64,011 79,095 83,829 76,197 83,731 94,995 120,127 128,959 144,984 148,697 Maine 8,370 10,182 12,065 14,840 17,454 21,666 23,475 29,064 34,064 36,276 37,449 Maryland 39,427 47,261 56,000 69,722 84,111 102,686 114,971 145,390 174,710 185,049 195,007

Massachusetts $ 55,627 $ 68,154 $ 81,674 $ 103,948 $ 126,031 $ 152,304 $ 159,932 $ 209,623 $ 262,564 $ 283,072 $ 287,802 Michigan 98,003 102,791 113,113 140,886 161,005 178,068 190,700 264,848 308,310 323,717 320,470 Minnesota 41,097 49,712 56,418 69,870 77,853 90,070 100,354 141,479 172,982 186,097 188,050 Mississippi 17,891 21,526 24,843 29,231 31,433 36,010 39,177 56,310 64,286 66,162 67,125 Missouri 47,098 53,685 61,663 76,039 85,034 97,193 104,842 146,804 170,470 177,104 181,493 Tax Foundation Selected Economic Statistics 13

are not

Facts and Figures on Government Finance

($Millions)

Selected Calendar Years 1978 – 2001

A9. State Gross Domestic Product (continued)

7,487 9,425 11,442 14,897 18,701 23,286 23,875 35,047 44,229 47,385 47,183

$ 16,646 $ 19,575 $ 22,627 $ 26,420 $ 30,037 $ 35,622 $ 40,427 $ 48,499 $ 55,832 $ 59,963 $ 64,459

State 1978 1980 1982 1984 1986 1988 1990 1997 1999 2000 2001 Montana $ 7,494 $ 9,016 $ 10,361 $ 11,256 $ 11,257 $ 11,887 $ 13,449 $ 18,214 $ 20,636 $ 21,702 $ 22,635 Nebraska 15,552 17,997 20,741 24,261 25,971 29,147 33,578 48,043 53,744 55,649 56,967 Nevada 9,105 12,047 14,237 16,908 20,030 25,389 31,630 54,033 69,864 75,533 79,220 New Hampshire New Jersey 74,159 90,450 107,302 134,544 159,622 197,534 216,941 285,528 331,544 357,453 365,388

New Mexico $ 11,921 $ 16,186 $ 19,913 $ 22,263 $ 22,539 $ 24,032 $ 27,151 $ 43,825 $ 51,026 $ 52,592 $ 55,426 New York 197,303 234,249 280,239 339,084 393,523 462,402 502,102 634,150 754,590 798,382 826,488 North Carolina 50,386 59,743 69,696 89,700 106,263 126,345 141,199 203,971 258,592 272,934 275,615 North Dakota 6,545 7,743 10,088 10,960 9,975 9,929 11,675 16,089 16,991 18,556 19,005 Ohio 109,095 123,760 136,328 165,025 184,071 207,460 230,121 305,559 361,981 370,617 373,708

Oklahoma $ 27,128 $ 37,613 $ 49,456 $ 51,914 $ 48,990 $ 52,734 $ 57,716 $ 73,893 $ 86,382 $ 90,942 $ 93,855 Oregon 25,908 30,700 31,899 37,821 42,004 49,715 57,853 91,902 109,694 121,383 120,055 Pennsylvania 112,206 130,467 145,541 170,796 190,765 224,508 249,704 328,704 382,980 399,488 408,373 Rhode Island 8,011 9,723 11,422 13,795 16,517 19,722 21,627 26,444 32,546 36,086 36,939 South Carolina 23,282 28,154 32,905 41,978 48,418 58,124 66,057 89,242 106,917 112,197 115,204

South Dakota $ 6,010 $ 6,795 $ 7,771 $ 9,372 $ 10,306 $ 11,375 $ 13,068 $ 19,534 $ 21,631 $ 23,452 $ 24,251 Tennessee 38,292 45,332 52,331 64,666 74,123 87,872 95,014 141,812 170,085 177,401 182,515 Texas 151,108 207,512 265,864 296,938 299,695 334,950 388,099 555,609 687,272 738,270 763,874 Utah 12,114 15,479 18,573 22,257 24,453 27,215 31,325 51,631 62,641 68,430 70,409 Vermont 3,968 4,916 5,785 6,970 8,304 10,435 11,750 14,679 17,164 18,124 19,149

Virginia $ 49,469 $ 60,467 $ 73,390 $ 92,196 $ 110,266 $ 131,755 $ 148,102 $ 199,993 $ 242,221 $ 260,837 $ 273,070 Washington 42,014 51,964 60,731 71,086 80,462 95,651 115,642 161,954 209,258 218,095 222,950 West Virginia 16,254 19,060 21,207 22,758 23,842 26,342 28,290 37,237 40,685 40,926 42,368 Wisconsin 45,641 53,210 59,328 69,999 77,967 89,838 100,434 141,037 166,481 173,016 177,354 Wyoming 6,897 10,779 13,056 12,932 11,224 11,668 13,416 17,059 17,448 19,113 20,418

Dist. of Columbia

Note: All years available upon request. Note: Due to comprehensive revision by the Bureau of Economic Analysis, State Gross Domestic Product data in previous editions comparable. Source: Department of Commerce, Bureau of Economic Analysis. 14 Facts and Figures on Government Finance, 38th Edition Tax Foundation

A10. Selected Economic Measures, Rates of Change Calendar Years 1960 – 2002 (Percentage Change From Preceding Year)

Gross Domestic GDP Price Civilian Civilian Consumer Year Product Deflator Labor Force Employment Price Index 1960 3.9% 1.4% 1.8% 1.8% 1.7% 1961 3.5 1.1 1.2 0.0 1.0 1962 7.5 1.4 0.2 1.5 1.0 1963 5.5 1.1 1.7 1.6 1.3 1964 7.4 1.5 1.8 2.3 1.3 1965 8.4% 1.9% 1.9% 2.6% 1.6% 1966 9.6 2.9 1.8 2.5 2.9 1967 5.7 3.1 2.1 2.0 3.1 1968 9.3 4.3 1.8 2.1 4.2 1969 8.1 4.8 2.5 2.6 5.5 1970 5.5% 5.3% 2.5% 1.0% 5.7% 1971 8.6 5.3 1.9 0.9 4.4 1972 9.9 4.4 3.1 3.5 3.2 1973 11.7 5.7 2.8 3.5 6.2 1974 8.3 8.6 2.8 2.0 11.0 1975 8.9% 9.2% 2.0% (1.1)% 9.1% 1976 11.5 6.0 2.5 3.4 5.8 1977 11.4 6.5 3.0 3.7 6.5 1978 13.0 6.9 3.3 4.4 7.6 1979 11.8 8.1 2.7 2.9 11.3 1980 8.9% 8.9% 1.9% 0.5% 13.5% 1981 12.0 9.3 1.6 1.1 10.3 1982 4.1 6.1 1.4 (0.9) 6.2 1983 8.5 4.1 1.2 1.3 3.2 1984 11.3 3.7 1.8 4.1 4.3 1985 7.1% 3.1% 1.7% 2.0% 3.6% 1986 5.7 2.2 2.1 2.3 1.9 1987 6.5 2.9 1.7 2.6 3.6 1988 7.7 3.4 1.5 2.2 4.1 1989 7.5 3.9 1.8 2.1 4.8 1990 5.7% 3.9% 1.6% 1.2% 5.4% 1991 3.2 3.4 0.4 (0.9) 4.2 1992 5.6 2.2 1.4 0.7 3.0 1993 5.1 2.7 0.9 1.5 3.0 1994 6.2 2.1 1.4 2.3 2.6 1995 4.9% 2.1% 1.0% 1.5% 2.8% 1996 5.6 1.8 1.2 1.4 3.0 1997 6.5 2.0 1.8 2.2 2.3 1998 5.7 1.2 1.0 1.5 1.6 1999 5.8 1.5 1.2 1.5 2.2 2000 6.0% 1.4% 1.4% 1.5% 1.6% 2001 6.3 1.4 0.8 0.0 2.8 2002 4.8 3.2 0.8 —0.3 1.6

Note: Civilian Labor Force and Employment figures are not seasonally adjusted. Source: Department of Commerce, Bureau of Economic Analysis; Department of Labor, Bureau of Labor Statistics. Tax Foundation Selected Economic Statistics 15

2002

–

($Billions)

Selected Calendar Years, 1930

2.2 2.8 13.7 19.7 35.5 87.0 212.8 386.5 406.9 418.1 3.8 3.8 13.7 18.0 35.7 86.7 171.6 312.9 312.0 323.7

8.0 7.5 19.6 27.0 47.8 107.3 204.1 297.7 297.5 304.4 3.3 3.8 8.9 15.8 26.3 102.1 124.1 191.5 188.5 180.4 1.7 2.3 5.5 12.0 21.9 86.7 111.2 175.7 173.1 165.8 1.5 1.5 3.4 3.8 4.4 15.4 12.9 15.8 15.4 14.6

3.9 4.0 9.5 20.3 37.8 113.7 227.3 390.1 407.4 408.2 0.7 0.9 2.1 5.1 9.8 38.4 74.2 102.3 107.3 111.3 0.6 0.6 1.2 3.3 5.6 19.1 26.8 41.0 48.9 41.0 0.3 0.4 1.1 2.3 4.7 13.1 28.1 53.6 54.4 55.7 2.2 2.1 6.0 11.2 24.0 65.2 147.7 291.3 294.0 292.8

7.6 6.5 15.0 31.3 68.8 183.8 461.0 945.9 980.9 1,036.40

$ 76.3 $ 78.5 $ 229 $ 411.5 $ 838.8 $ 2,307.9 $ 4,878.6 $ 8,427.7 $ 8,713.10 $ 8,910.3 $ 70.1 $ 71.3 $ 192.2 $ 331.7 $ 648.5 $ 1,757.1 $ 3,839.9 $ 6,739.40 $ 7,045.4 $ 7,385.3

1930 1940 1950 1960 1970 1980 1990 2000 2001 2002

The Bureau of Economic Analysis will not be releasing the 2003 data until August 2005.

A11. Personal Income and Personal Consumption Expenditures (PCE)

Total Personal Income Total Personal Consumption Expenditure

Durables $ 7.2 $ 7.8 $ 30.7 $ 43.3 $ 85.0 $ 214.2 $ 474.2 $ 863.3 $ 881.9 $ 911.3 Motor Vehicles and Parts Furniture and Household Other 1.1 1.1 3.3 5.7 13.7 40.5 89.8 163.9 163.0 169.4

Nondurables $ 34.0 $ 37.0 $ 98.2 $ 152.8 $ 272.0 $ 696.1 $ 1,249.90 $ 1,947.20 $ 2,013.60 $ 2,086.00 Food 18.0 20.2 53.9 82.3 143.8 356.0 636.8 925.2 964.6 1,005.60 Clothing and Shoes Gasoline, Fuel Oil, and Other Energy Gasoline and Oil Fuel Oil and Coal Other 4.7 5.6 15.8 27.7 54.1 130.6 285.0 532.9 563.1 595.6

Services $ 29.0 $ 26.5 $ 63.3 $ 135.6 $ 291.5 $ 846.9 $ 2,115.9 $ 3,928.8 $ 4,149.8 $ 4,388.0 Housing 11.2 9.7 21.7 48.2 94.1 256.2 597.9 1,006.5 1,073.7 1,144.6 Household Operation Electricity and Gas Other Household Operation Transportation Medical Care Recreation 2.4 2.4 7.2 17.7 51.7 184.4 556.0 1,026.8 1,109.9 1,202.7 Other 1.7 1.7 3.9 6.9 15.1 43.6 125.9 268.3 283.8 303.3

Notes: All years are available upon request. Source: National Income and Product Accounts (NIPA), Department of Commerce, Bureau of Economic Analysis. 16 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Selected Calendar Years, 1946 – 2002

2.3 6.0 4.8 4.2 3.7 4.2 4.1 4.0 4.2 4.2 4.7 6.0 4.4 4.2 3.7 3.5 3.7 3.6 3.5 3.6

3.3 3.9 3.8 3.1 4.4 2.5 1.8 2.2 2.1 1.9 1.9 2.4 2.9 2.6 3.7 2.2 1.6 2.0 1.9 1.8 1.4 1.5 0.9 0.5 0.7 0.3 0.2 0.2 0.2 0.2

3.8 4.1 4.9 4.5 4.9 4.6 4.6 4.8 4.7 4.5 1.2 1.4 2.0 1.8 2.5 2.1 1.7 1.8 1.8 1.7 2.6 2.7 2.9 2.7 2.4 2.6 3.0 2.9 2.9 2.9 2.8 2.7 2.7 2.8 2.8 2.9 3.3 3.3 3.1 3.1 2.6 3.1 4.3 6.0 7.8 11.0 12.1 12.0 12.3 12.9

80.3% 83.8% 80.5% 77.1% 75.9% 78.1% 80.5% 80.7% 80.4% 81.9%

10.1 8.5 6.5 5.7 4.6 4.2 3.9 3.8 3.6 3.6

1946 1950 1960 1970 1980 1990 1999 2000 2001 2002

100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

A12. Personal Consumption Expenditures by Category as a Percentage of Personal Income

Total Personal Income Total Personal Consumption Expenditure

Durables 8.8% 13.4% 10.5% 10.1% 9.2% 9.5% 9.8% 9.6% 9.6% 9.8% Motor Vehicles and Parts Furniture and Household Other 1.8 1.4 1.4 1.6 1.7 1.8 2.0 2.0 1.9 2.0

Nondurables 46.1% 42.7% 37.0% 32.3% 30.0% 25.4% 23.7% 23.8% 23.5% 23.7% Food 26.4 23.4 19.9 17.1 15.3 13.0 11.5 11.4 11.4 11.5 Clothing and Shoes Gasoline, Fuel Oil, and Other Energy Gasoline and Oil Fuel Oil and Coal Other 6.3 6.9 6.7 6.4 5.6 5.8 6.4 6.3 6.4 6.6

Services 25.5% 27.7% 33.0% 34.7% 36.7% 43.2% 47.0% 47.3% 47.3% 48.4% Housing 7.9 9.4 11.7 11.2 11.0 11.9 11.6 11.5 11.7 12.0 Household Operation Electricity and Gas Other Household Operation Transportation Medical Care Recreation 2.1 1.7 1.7 1.8 1.8 2.5 3.0 3.1 3.1 3.2 Other 6.4 6.6 7.8 8.4 8.4 10.2 12.3 12.7 12.4 12.7

Source: National Income and Product Accounts (NIPA), Department of Commerce, Bureau of Economic Analysis. Tax Foundation Selected Economic Statistics 17

5,602

12,000 $8,891,093,018

($Thousands)

Continued

Selected Calendar Years, 1929 – 2002

A13. Total Personal Income by State

1929 1930 1940 1950 1960 1970 1980 1990 2000 2002

United States $ 85,206,000 $ 76,340,000 $ 78,455,000 $ 229,322,997 $ 409,617,000 $ 834,455,000 $ 2,313,921,000 $ 4,885,525,000 $ 8,312,3 Alabama $ 855,040 $ 706,947 $ 800,437 $ 2,778,275 $ 5,099,621 $ 10,276,100 $ 30,780,664 $ 64,094,949 $ 104,567,520 $ 112,592,496 Alaska — — — 323,958 665,628 1,595,494 6,001,511 12,566,353 18,611,908 20,467,016 Arizona 258,012 225,564 251,979 1,033,106 2,719,385 6,897,021 26,255,013 63,319,165 129,132,715 142,724,553 Arkansas 574,904 424,185 508,405 1,615,823 2,514,153 5,499,614 17,362,742 34,159,183 58,844,351 63,462,631 California 5,482,072 5,066,080 5,868,341 20,036,466 44,793,889 96,420,643 286,288,598 655,567,167 1,094,769,896 1,155,247,009 Colorado $ 638,984 $ 600,995 $ 616,094 $ 2,014,886 $ 4,138,721 $ 9,018,240 $ 31,442,298 $ 65,094,513 $ 140,352,701 $ 149,481,393 Connecticut 1,632,673 1,486,237 1,568,035 3,812,762 7,443,501 15,468,299 38,725,931 87,935,181 139,304,914 148,211,074 Delaware 243,436 204,931 276,279 666,064 1,259,341 2,536,042 6,426,841 14,475,729 24,441,118 26,084,196 Florida 749,023 690,799 999,913 3,663,923 10,122,975 27,419,366 98,881,848 258,479,049 447,011,972 494,026,543 Georgia 1,007,093 892,411 1,049,883 3,683,321 6,716,032 15,629,935 46,488,842 115,414,190 228,692,342 245,707,269

Hawaii — — — $ 713,110 $ 1,497,170 $ 3,887,781 $ 11,139,821 $ 24,914,831 $ 33,775,622 $ 37,396,811 Idaho 226,780 224,814 241,697 784,241 1,273,419 2,551,780 8,280,491 16,054,421 30,758,920 33,584,820 Illiniois 7,211,167 6,168,829 5,936,964 16,003,013 27,236,430 50,948,098 126,661,949 237,593,012 396,238,894 419,857,924 Indiana 1,957,592 1,666,842 1,890,210 6,047,190 10,323,857 19,827,028 51,880,588 97,907,437 163,549,354 173,889,313 Iowa 1,428,516 1,262,559 1,271,819 4,021,056 5,679,013 10,924,296 28,181,320 48,312,550 77,283,220 82,642,149

Kansas $ 993,693 $ 879,118 $ 759,982 $ 2,802,915 $ 4,725,746 $ 8,576,989 $ 23,780,661 $ 45,103,583 $ 73,829,202 $ 78,321,786 Kentucky 1,023,497 851,872 916,144 2,905,885 4,967,278 10,287,318 30,159,076 57,175,333 97,444,879 105,013,179 Louisiana 862,753 748,053 861,880 3,011,960 5,510,190 11,336,286 37,301,209 64,229,063 103,111,837 113,724,773 Maine 478,834 460,716 446,611 1,095,455 1,871,337 3,412,483 9,474,090 21,521,461 32,411,818 35,990,793 Maryland 1,245,199 1,164,434 1,305,923 3,867,200 7,492,079 18,009,660 47,474,568 110,449,942 178,506,406 197,155,994 Massachusetts $ 3,831,519 $ 3,551,231 $ 3,364,451 $ 7,758,000 $ 12,956,722 $ 25,588,772 $ 61,328,649 $ 139,772,372 $ 239,738,503 $ 250,96 Michigan 3,788,292 3,174,455 3,616,111 11,008,533 19,095,772 37,309,818 95,967,358 177,103,451 289,389,592 303,745,428 Minnesota 1,540,818 1,423,210 1,460,712 4,305,734 7,381,545 15,463,074 42,157,461 87,795,485 157,429,716 170,142,288 Mississippi 570,522 405,389 467,394 1,674,544 2,698,043 5,865,681 17,868,386 33,928,257 59,467,235 64,241,535 Missouri 2,250,337 2,046,283 1,964,280 5,658,158 9,325,856 18,003,302 46,217,225 90,999,724 152,436,677 163,602,657 18 Facts and Figures on Government Finance, 38th Edition Tax Foundation

f U.S. residents employed abroad temporarily by private

national income and product accounts (NIPA) estimate of

($Thousands)

Selected Calendar Years, 1929 – 2002

A13. Total Personal Income by State (continued)

1929 1930 1940 1950 1960 1970 1980 1990 2000 2002

320,144 301,445 284,700 717,139 1,337,929 2,890,425 9,163,833 23,029,403 40,937,513 43,703,213

$ 612,764 $ 613,050 $ 812,898 $ 1,795,685 $ 2,236,785 $ 3,788,898 $ 7,881,176 $ 16,077,826 $ 21,918,759 $ 24,760,391

Montana $ 310,457 $ 270,303 $ 317,609 $ 981,094 $ 1,408,588 $ 2,527,388 $ 7,211,462 $ 12,416,204 $ 20,394,576 $ 22,650,394 Nebraska 819,006 719,370 581,531 2,069,724 3,011,178 5,648,337 14,578,213 28,591,103 47,422,716 51,086,474 Nevada 78,113 76,679 101,082 322,532 841,124 2,439,597 9,544,104 25,193,918 59,639,529 65,571,339 New Hampshire New Jersey 3,662,477 3,444,390 3,424,598 8,781,321 16,870,281 34,763,443 86,877,231 192,117,132 312,890,502 339,889,425

New Mexico $ 172,380 $ 142,738 $ 200,627 $ 829,549 $ 1,797,088 $ 3,271,333 $ 11,001,610 $ 22,738,521 $ 39,972,781 $ 44,351,507 New York 14,019,547 13,090,994 11,693,211 27,614,164 46,936,560 89,292,321 194,906,383 419,742,661 655,582,965 684,070,084 North Carolina 1,038,935 924,374 1,157,844 4,380,414 7,447,258 16,748,236 48,648,088 115,608,646 217,011,152 229,356,208 North Dakota 257,534 212,289 227,063 841,687 1,154,601 1,988,968 5,296,893 10,121,249 15,915,510 16,846,443 Ohio 5,106,016 4,405,888 4,560,427 12,834,255 23,278,208 43,748,498 109,119,720 204,114,312 317,266,457 334,832,201

Oklahoma $ 1,078,906 $ 883,539 $ 869,347 $ 2,550,281 $ 4,474,897 $ 8,924,935 $ 29,130,792 $ 51,026,777 $ 81,553,670 $ 87,818,043 Oregon 632,523 580,338 661,890 2,539,188 4,045,812 8,276,301 26,929,814 52,177,756 94,999,226 100,480,909 Pennsylvania 7,508,488 6,873,215 6,435,524 16,305,593 26,066,803 48,152,782 120,478,030 235,802,317 362,989,426 390,560,364 Rhode Island 598,040 540,414 539,523 1,220,307 1,910,417 3,910,170 9,242,521 20,287,488 30,599,459 33,276,448 South Carolina 470,974 423,640 588,879 1,954,058 3,438,051 7,960,705 24,429,281 56,158,327 96,411,001 104,301,623 South Dakota $ 293,619 $ 253,698 $ 231,560 $ 840,257 $ 1,277,312 $ 2,170,606 $ 5,625,140 $ 11,312,137 $ 19,659,014 $ 20,316,033 Tennessee 984,001 850,070 997,519 3,407,001 5,785,145 12,556,642 38,267,597 82,267,328 147,751,975 158,717,070 Texas 2,762,729 2,410,122 2,811,161 10,602,316 18,815,410 40,968,523 142,772,098 297,569,445 580,735,638 618,559,907 Utah 280,049 253,495 265,173 938,183 1,831,597 3,614,045 12,464,137 25,938,559 52,473,687 55,953,179 Vermont 227,431 207,522 187,198 442,966 747,960 1,621,841 4,459,868 10,192,738 16,410,475 18,167,477

Virginia $ 1,053,251 $ 932,351 $ 1,270,285 $ 4,167,056 $ 7,716,878 $ 17,685,237 $ 54,626,729 $ 127,614,144 $ 220,583,134 $ 238,325,281 Washington 1,152,755 1,031,714 1,145,504 4,109,188 6,955,167 14,371,688 45,337,963 98,143,118 184,280,313 198,221,310 West Virginia 789,253 707,077 776,191 2,117,504 3,010,995 5,444,159 15,946,782 26,132,850 39,369,502 42,574,654 Wisconsin 1,975,378 1,733,224 1,719,507 5,177,584 8,947,901 17,628,518 47,881,343 89,025,202 150,866,372 163,216,142 Wyoming 150,474 132,107 150,605 498,373 765,352 1,308,284 5,573,052 8,159,438 13,575,136 15,207,667

District of Columbia

Notes: The personal income level shown for the United States is derived as the sum of the state estimates; it differs from the personal income because, by definition, it omits the earnings of federal civilian and military personnel stationed abroad and o U.S. firms. All years are available upon request. Source: Department of Commerce, Bureau of Economic Analysis. Tax Foundation Selected Economic Statistics 19

A14. Personal Income by State, Per Capita Selected Calendar Years, 1929-2002

1929 1930 1940 1950 1960 1970 1980 1990 2000 2002 United States $ 700 $ 620 $ 595 $ 1,510 $ 2,276 $ 4,095 $ 10,183 $ 19,584 $ 29,760 $ 30,832 Alabama $ 323 $ 267 $ 281 $ 909 $ 1,558 $ 2,979 $ 7,892 $ 15,832 $ 23,694 $ 25,096 Alaska — — — 2,400 2,907 5,243 14,807 22,719 29,960 31,792 Arizona 600 520 505 1,367 2,059 3,843 9,590 17,211 25,361 26,157 Arkansas 310 228 260 847 1,405 2,849 7,586 14,509 22,000 23,417 California 991 887 844 1,877 2,823 4,815 12,029 21,889 32,363 32,898 Colorado $ 634 $ 578 $ 545 $ 1,521 $ 2,340 $ 4,055 $ 10,809 $ 19,703 $ 33,060 $ 33,170 Connecticut 1,024 921 918 1,891 2,926 5,090 12,439 26,736 41,446 42,829 Delaware 1,032 857 1,027 2,075 2,805 4,608 10,803 21,636 31,092 32,307 Florida 518 470 522 1,304 2,023 4,006 10,049 19,855 28,366 29,559 Georgia 347 307 337 1,065 1,698 3,394 8,474 17,738 28,103 28,703 Hawaii — — — $ 1,429 $ 2,332 $ 5,096 $ 11,512 $ 22,391 $ 28,354 $ 30,040 Idaho $ 507 $ 503 $ 463 1,329 1,898 3,558 8,735 15,866 23,987 25,042 Illiniois 948 807 751 1,831 2,700 4,580 11,077 20,756 32,297 33,320 Indiana 607 514 551 1,524 2,209 3,810 9,449 17,625 27,010 28,233 Iowa 581 510 501 1,532 2,061 3,862 9,671 17,380 26,540 28,141 Kansas $ 532 $ 467 $ 425 $ 1,463 $ 2,165 $ 3,816 $ 10,038 $ 18,182 $ 27,439 $ 28,838 Kentucky 393 325 320 990 1,633 3,184 8,231 15,484 24,258 25,657 Louisiana 414 355 364 1,117 1,690 3,106 8,833 15,223 23,185 25,370 Maine 601 576 526 1,195 1,919 3,423 8,408 17,479 25,732 27,804 Maryland 768 712 710 1,642 2,407 4,573 11,230 23,023 34,060 36,121 Massachusetts $ 906 $ 836 $ 779 $ 1,656 $ 2,511 $ 4,486 $ 10,673 $ 23,223 $ 38,034 $ 39,044 Michigan 790 657 680 1,718 2,438 4,194 10,369 19,022 29,408 30,222 Minnesota 599 552 524 1,437 2,155 4,053 10,320 20,011 32,231 33,895 Mississippi 286 202 215 770 1,237 2,641 7,076 13,164 20,920 22,370 Missouri 621 561 519 1,427 2,156 3,843 9,390 17,751 27,493 28,841 Montana $ 592 $ 501 $ 569 $ 1,654 $ 2,075 $ 3,625 $ 9,143 $ 15,524 $ 22,961 $ 24,906 Nebraska 596 521 442 1,560 2,125 3,796 9,272 18,088 27,781 29,544 Nevada 868 833 895 1,991 2,890 4,946 11,780 20,674 29,794 30,169 New Hampshire 686 647 579 1,348 2,197 3,896 9,915 20,713 33,266 34,276 New Jersey 918 847 820 1,802 2,764 4,835 11,778 24,766 37,734 39,567 New Mexico $ 410 $ 334 $ 378 $ 1,204 $ 1,884 $ 3,197 $ 8,402 $ 14,960 $ 21,788 $ 23,908 New York 1,152 1,035 869 1,858 2,788 4,887 11,095 23,315 35,041 35,708 North Carolina 332 292 324 1,077 1,629 3,285 8,247 17,367 26,939 27,566 North Dakota 382 311 355 1,360 1,821 3,214 8,095 15,880 24,990 26,567 Ohio 771 661 658 1,608 2,391 4,101 10,103 18,792 28,130 29,317 Oklahoma $ 455 $ 368 $ 374 $ 1,144 $ 1,916 $ 3,477 $ 9,580 $ 16,214 $ 24,007 $ 25,136 Oregon 668 607 609 1,657 2,283 3,940 10,196 18,253 27,836 28,533 Pennsylvania 772 712 650 1,552 2,301 4,077 10,151 19,823 29,759 31,663 Rhode Island 874 788 750 1,553 2,234 4,114 9,742 20,194 29,257 31,107 South Carolina 271 243 310 925 1,437 3,064 7,794 16,050 24,209 25,395 South Dakota $ 426 $ 366 $ 361 $ 1,283 $ 1,870 $ 3,256 $ 8,142 $ 16,238 $ 25,815 $ 26,694 Tennessee 378 325 340 1,028 1,618 3,189 8,319 16,821 26,290 27,378 Texas 479 412 438 1,363 1,955 3,646 9,957 17,458 27,992 28,401 Utah 551 498 480 1,348 2,035 3,391 8,464 14,996 23,410 24,157 Vermont 634 576 516 1,169 1,923 3,634 8,702 18,055 27,465 29,464 Virginia $ 434 $ 384 $ 467 $ 1,257 $ 1,936 $ 3,795 $ 10,176 $ 20,538 $ 31,210 $ 32,676 Washington 741 658 658 1,721 2,436 4,205 10,913 20,026 31,605 32,661 West Virginia 460 408 407 1,056 1,625 3,117 8,172 14,579 21,821 23,628 Wisconsin 673 588 547 1,506 2,258 3,983 10,161 18,160 28,389 29,996 Wyoming 675 585 602 1,719 2,312 3,919 11,753 17,996 27,941 30,494 District of Columbia $ 1,269 $ 1,256 $ 1,178 $ 2,228 $ 2,924 $ 5,018 $ 12,347 $ 26,627 $ 39,970 $ 43,371

Notes: The personal income level shown for the United States is derived as the sum of the State estimates; it differs from the national income and product accounts (NIPA) estimate of personal income because, by definition, it omits the earnings of federal civilian and military personnel stationed abroad and of U.S. residents employed abroad temporarily by private U.S. firms. Due to comprehensive revision by the Bureau of Economic Analysis, data in previous editions of Facts and Figures on Government Finance have been superseded. Data for years past are available upon request. The Bureau of Economic Analysis will not be releasing the 2003 data till August 2005. Source: National Income and Product Accounts (NIPA), Department of Commerce, Bureau of Economic Analysis. 20 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Billions)

Selected Years 1929 – 2003

A15. Sources of Personal Income

0.7 0.6 0.9 4.8 14.4 41.9 185.4 390.0 544.2 610.6 846.9

5.6 4.9 3.4 8.7 16.2 20.3 31.3 49.1 146.6 142.4 164.2 5.8 5.5 4.0 8.8 13.4 24.3 64.0 165.4 375.7 433.8 428.7 6.8 6.3 5.3 10.0 25.6 71.5 286.4 772.4 1,077.0 1,078.5 964.6 1.2 1.2 2.7 13.9 25.7 74.3 279.0 594.4 1,070.3 1,288.0 1,377.5

0.1 0.1 0.5 2.1 7.2 22.5 77.2 203.7 358.4 384.0 776.2

50.5 46.2 49.9 147.2 272.8 551.5 1,377.5 2,754.6 4,836.3 4,996.4 5,095.6

14.9 11.7 12.9 38.6 51.9 79.8 177.6 381.0 714.8 756.5 864.9

$ 85.3 $ 76.5 $ 78.6 $ 229.9 $ 412.7 $ 841.1 $ 2,323.9 $4,903.2 $8,406.6 $8,922.2 $9,203.7

1929 1930 1940 1950 1960 1970 1980 1990 2000 2002 2003

Personal Income: Wage and salary disbursements: Other labor income: Proprietor’s income with inventory valuation and capital consumption adjustments: Rental income of persons with capital consumption adjustment: Personal dividend income: Personal interest income: Transfer payments to persons: Less: Personal contributions for social insurance:

Note: All years are available upon request. Source: National Income and Product Accounts (NIPA), Department of Commerce, Bureau of Economic Analysis. Tax Foundation Selected Economic Statistics 21

0.6 1.0 4.8 12.5 19.2 18.3 19.3 20.3

($Billions)

0.0 1.0 11.1 38.5 154.2 352.1 617.2 699.8 743.7

0.5 1.5 3.0 4.0 16.1 18.0 20.5 62.9 55.6

Selected Years 1929 – 2003

0.6 0.6 0.5 7.7 4.6 7.7 15.0 17.8 25.1 29.6 32.4 0.6 0.6 1.6 3.8 7.0 24.2 93.8 206.5 407.4 495.8 495.8

A16. Sources of Transfer Payments to Persons

——

———

$ 1.2 $ 1.2 $ 2.7 $ 13.9 $ 25.7 $ 74.3 $ 279.0 $594.4 $1,070.3 $1,288.0 $1,377.50

1929 1930 1940 1950 1960 1970 1980 1990 2000 2002 2003

Transfer Payments to Persons: Old age, survivors, disability, and health insurance benefits: Government unemployment insurance benefits: Veterans benefits: Other transfer payments: Family Assistance: Other: — — — 3.3 6.1 19.4 81.3 187.3 389.2 476.5 479.6

Note: All years are available upon request. Source: National Income and Product Accounts (NIPA), Department of Commerce, Bureau of Economic Analysis. 22 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Below Poverty Level

65 Years and Over

Below Poverty Level

(Thousands)

Continued

Below Poverty Level

Calendar Years 1959 – 2002

A17. Persons Below the Poverty Level

Below Poverty Level

All People All Families Children Under 18 Years

Total Number Percentage Total Number Percentage Total Number Percentage Total Number Percentage

1959 176,557 39,490 22.4% 165,858 34,562 20.8% 64,315 17,552 27.3% 15,557 5,481 35.2% 1960 179,503 39,851 22.2 168,615 34,925 20.7 65,601 17,634 26.9 n.a. n.a. n.a. 1961 181,277 39,628 21.9 170,131 34,509 20.3 66,121 16,909 25.6 n.a. n.a. n.a. 1962 184,276 38,625 21.0 173,263 33,623 19.4 67,722 16,963 25.0 n.a. n.a. n.a. 1963 187,258 36,436 19.5 176,076 31,498 17.9 69,181 16,005 23.1 n.a. n.a. n.a. 1964 189,710 36,055 19.0 177,653 30,912 17.4 69,711 16,051 23.0 n.a. n.a. n.a.

1965 191,413 33,185 17.3% 179,281 28,358 15.8% 69,986 14,676 21.0% n.a. n.a. n.a. 1966 193,388 28,510 14.7 181,117 23,809 13.1 70,218 12,389 17.6 17,929 5,114 28.5% 1967 195,672 27,769 14.2 182,558 22,771 12.5 70,408 11,656 16.6 18,240 5,388 29.5 1968 197,628 25,389 12.8 183,825 20,695 11.3 70,385 10,954 15.6 18,559 4,632 25.0 1969 199,517 24,147 12.1 184,891 19,175 10.4 69,090 9,691 14.0 18,899 4,787 25.3

1970 202,183 25,420 12.6% 186,692 20,330 10.9% 69,159 10,440 15.1% 19,470 4,793 24.6% 1971 204,554 25,559 12.5 188,242 20,405 10.8 68,816 10,551 15.3 19,827 4,273 21.6 1972 206,004 24,460 11.9 189,193 19,577 10.3 67,930 10,284 15.1 20,117 3,738 18.6 1973 207,621 22,973 11.1 189,361 18,299 9.7 66,959 9,642 14.4 20,602 3,354 16.3 1974 209,362 23,370 11.2 190,436 18,817 9.9 66,134 10,156 15.4 21,127 3,085 14.6

1975 210,864 25,877 12.3% 190,630 20,789 10.9% 65,079 11,104 17.1% 21,662 3,317 15.3% 1976 212,303 24,975 11.8 190,844 19,632 10.3 64,028 10,273 16.0 22,100 3,313 15.0 1977 213,867 24,720 11.6 190,757 19,505 10.2 63,137 10,288 16.2 22,468 3,177 14.1 1978 215,656 24,497 11.4 191,071 19,062 10.0 62,311 9,931 15.9 23,175 3,233 14.0 1979 222,903 26,072 11.7 195,860 19,964 10.2 63,375 10,377 16.4 24,194 3,682 15.2 Tax Foundation Selected Economic Statistics 23

Below Poverty Level

65 Years and Over

Below Poverty Level

(Thousands)

Below Poverty Level

Calendar Years 1959 – 2001

A17. Persons Below the Poverty Level (continued)

Below Poverty Level

All People All Families Children Under 18 Years

Total Number Percentage Total Number Percentage Total Number Percentage Total Number Percentage

1980 225,027 29,272 13.0% 196,963 22,601 11.5% 62,914 11,543 18.3% 24,686 3,871 15.7% 1981 227,157 31,822 14.0 198,541 24,850 12.5 62,449 12,505 20.0 25,231 3,853 15.3 1982 229,412 34,398 15.0 200,385 27,349 13.6 62,345 13,647 21.9 25,738 3,751 14.6 1983 231,700 35,303 15.2 201,338 27,933 13.9 62,334 13,911 22.3 26,313 3,625 13.8 1984 233,816 33,700 14.4 202,288 26,458 13.1 62,447 13,420 21.5 26,818 3,330 12.4

1985 236,594 33,064 14.0% 203,963 25,729 12.6% 62,876 13,010 20.7% 27,322 3,456 12.6% 1986 238,554 32,370 13.6 205,459 24,754 12.0 62,948 12,876 20.5 27,975 3,477 12.4 1987 240,982 32,221 13.4 206,877 24,725 12.0 63,294 12,843 20.3 28,487 3,563 12.5 1988 243,530 31,745 13.0 208,056 24,048 11.6 63,747 12,455 19.5 29,022 3,481 12.0 1989 245,992 31,528 12.8 209,515 24,066 11.5 64,144 12,590 19.6 29,566 3,363 11.4

1990 248,644 33,585 13.5% 210,967 25,232 12.0% 65,049 13,431 20.6% 30,093 3,658 12.2% 1991 253,419 35,708 14.2 212,723 27,143 12.8 65,918 14,341 21.8 30,590 3,781 12.4 1992 256,714 38,014 14.8 217,936 28,961 13.3 68,440 15,294 22.3 30,430 3,928 12.9 1993 258,939 39,265 15.1 219,489 29,927 13.6 69,292 15,727 22.7 30,779 3,755 12.2 1994 261,431 38,059 14.5 221,430 28,985 13.1 70,020 15,289 21.8 31,267 3,663 11.7

1995 263,909 36,425 13.8% 222,792 27,501 12.3% 70,566 14,665 20.8% 31,658 3,318 10.5% 1996 266,398 36,529 13.7 223,955 27,376 12.2 70,650 14,463 20.5 31,877 3,428 10.8 1997 268,930 35,574 13.3 225,369 26,217 11.6 71,069 14,113 19.9 32,082 3,376 10.5 1998 271,387 34,476 12.7 227,229 25,370 11.2 71,338 13,467 18.9 32,394 3,386 10.5 1999 273,828 32,258 11.8 228,633 23,396 10.2 71,731 12,109 16.9 32,621 3,167 9.7

2000 275,566 31,139 11.3% 230,517 22,130 9.6% 72,869 11,805 16.2% 33,062 3,372 10.2% 2001 282,178 32,907 11.7 234,495 23,215 9.9 70,728 11,175 15.8 33,802 3,414 10.1 2002 287,974 34,570 12.0 237,382 24,534 10.3 79,318 12,133 15.3 35,634 3,576 10.0

Source: Department of Commerce, Bureau of the Census. 24 Facts and Figures on Government Finance, 38th Edition Tax Foundation

A18. Profits and Taxes of Nonfinancial Corporations Calendar Years 1929 – 2003 ($Billions)

Adjusted Profits Capital Inventory profits Federal and Effective before consumption valuation before state income tax rate Year tax adjustment adjustment tax taxes (percent) 1929 $ 8.8 $ (0.4) $ 0.5 $ 8.9 $ 1.2 13.5% 1930 3.5 (0.3) 3.3 6.5 0.7 10.8 1931 (0.1) 0.0 2.4 2.3 0.5 21.7 1932 (2.0) 0.1 1.0 (0.9) 0.3 (33.3) 1933 1.0 0.1 (2.1) (1.0) 0.5 (50.0) 1934 2.3 (0.2) (0.6) 1.5 0.7 46.7 1935 $ 3.3 $ (0.2) $ (0.2) $ 2.9 $ 0.9 31.0% 1936 5.8 (0.2) (0.7) 4.9 1.3 26.5 1937 6.2 (0.7) 0.0 5.5 1.4 25.5 1938 3.1 (0.8) 1.0 3.3 0.9 27.3 1939 6.3 (0.7) (0.7) 4.9 1.4 28.6 1940 $ 9.0 $ (0.8) $ (0.2) $ 8.0 $ 2.7 33.8% 1941 16.7 (0.9) (2.5) 13.3 7.5 56.4 1942 20.3 (0.7) (1.2) 18.4 11.2 60.9 1943 23.7 (0.2) (0.8) 22.7 13.8 60.8 1944 22.3 0.5 (0.3) 22.5 12.6 56.0 1945 $ 17.9 $ 0.7 $ (0.6) $ 18.0 $ 10.2 56.7% 1946 22.1 (2.3) (5.3) 14.5 8.6 59.3 1947 29.2 (2.4) (5.9) 20.9 10.8 51.7 1948 31.9 (2.8) (2.2) 26.9 11.8 43.9 1949 25.2 (2.8) 1.9 24.3 9.3 38.3 1950 $ 38.7 $ (2.8) $ (5.0) $ 30.9 $ 16.9 54.7% 1951 39.4 (3.1) (1.2) 35.1 21.2 60.4 1952 34.0 (2.7) 1.0 32.3 17.8 55.1 1953 35.1 (1.9) (1.0) 32.2 18.5 57.5 1954 32.4 (1.0) (0.3) 31.1 15.6 50.2 1955 $ 42.3 $ 0.4 $ (1.7) $ 41.0 $ 20.2 49.3% 1956 42.2 (0.3) (2.7) 39.2 20.1 51.3 1957 40.2 (0.4) (1.5) 38.3 19.1 49.9 1958 34.2 (0.2) (0.3) 33.7 16.2 48.1 1959 43.6 0.4 (0.3) 43.7 20.7 47.4 1960 $ 40.3 $ 1.0 $ (0.2) $ 41.1 $ 19.2 46.7% 1961 40.1 1.7 0.3 42.1 19.5 46.3 1962 44.9 4.6 0.0 49.5 20.6 41.6 1963 49.8 5.6 0.1 55.5 22.8 41.1 1964 56.1 6.2 (0.5) 61.8 24.0 38.8 1965 $ 66.3 $ 7.1 $ (1.2) $ 72.2 $ 27.2 37.7% 1966 71.6 7.4 (2.1) 76.9 29.5 38.4 1967 67.7 7.6 (1.6) 73.7 27.8 37.7 1968 74.1 7.7 (3.7) 78.1 33.6 43.0 1969 71.1 8.0 (5.9) 73.2 33.3 45.5 1970 $ 58.5 $ 7.1 $ (6.6) $ 59.0 $ 27.2 46.1% 1971 67.3 6.8 (4.6) 69.5 29.9 43.0 1972 79.0 8.4 (6.6) 80.8 33.8 41.8 1973 99.0 8.5 (19.6) 87.9 40.2 45.7 1974 109.6 5.0 (38.2) 76.4 42.2 55.2

Continued Tax Foundation Selected Economic Statistics 25

A18. Profits and Taxes of Nonfinancial Corporations (continued) Calendar Years 1929 – 2003 ($Billions)

Adjusted Profits Capital Inventory profits Federal and Effective before consumption valuation before state income tax rate Year tax adjustment adjustment tax taxes (percent) 1975 $ 110.5 $ (1.7) $ (10.5) $ 98.3 $ 41.5 42.2% 1976 137.9 (4.1) (14.1) 119.7 53.0 44.3 1977 159.2 (2.5) (15.7) 141.0 59.9 42.5 1978 184.4 (4.5) (23.7) 156.2 67.1 43.0 1979 197.1 (7.3) (40.1) 149.7 69.6 46.5 1980 $ 183.6 $ (9.5) $ (42.1) $ 132.0 $ 67.0 50.8% 1981 184.2 3.9 (24.6) 163.5 63.9 39.1 1982 136.9 15.9 (7.5) 145.3 46.3 31.9 1983 160.7 32.2 (7.4) 185.5 59.4 32.0 1984 195.3 50.7 (4.0) 242.0 73.7 30.5 1985 $ 172.3 $ 70.4 $ 0.0 $ 242.7 $ 69.9 28.8% 1986 147.9 54.8 7.1 209.8 75.6 36.0 1987 209.5 53.9 (16.2) 247.2 93.5 37.8 1988 257.3 52.3 (22.2) 287.4 101.9 35.5 1989 235.6 43.9 (16.3) 263.2 98.9 37.6 1990 $ 237.2 $ 33.4 $ (12.9) $ 257.7 $ 95.8 37.2% 1991 221.6 25.5 4.9 252.0 85.5 33.9 1992 258.0 22.8 (2.8) 278.0 91.2 32.8 1993 305.8 23.0 (4.0) 324.8 105.2 32.4 1994 381.4 33.1 (12.4) 402.1 128.9 32.1 1995 $ 422.1 $ 38.4 $ (18.3) $ 442.2 $ 136.7 30.9% 1996 460.2 45.8 3.1 509.1 150.1 29.5 1997 496.1 51.1 8.4 555.6 158.3 28.5 1998 489.9 53.5 17.0 560.4 159.4 28.4 1999 539.5 58.0 (9.1) 588.4 166.6 28.3 2000 $ 504.2 $ 58.3 $ (12.4) $ 550.1 $ 173.1 $ 31.5% 2001 519.4 56.5 5.0 580.9 177.8 30.6 2002 545.9 161.5 (6.9) 700.5 182.8 26.1 2003 691.3 226.2 (12.6) 709.1 195.0 27.5

Source: National Income and Product Accounts (NIPA), Department of Commerce, Bureau of Economic Analysis. 26 Facts and Figures on Government Finance, 38th Edition Tax Foundation

A19. Housing Starts 1960 – 2002 (Thousands of Units)

Privately Owned Annual Percentage Change Government- Single Multi- Gov’t- Privately Year Total Owned Total Family family Total Owned Owned 1960 1,296.1 43.9 1,252.2 994.7 257.5 — — — 1961 1,365.0 52.0 1,313.0 974.3 338.7 5.3% 18.5% 4.9% 1962 1,492.5 29.6 1,462.9 991.4 471.5 9.3 (43.1) 11.4 1963 1,634.9 31.7 1,603.2 1,012.4 590.8 9.5 7.1 9.6 1964 1,561.0 32.2 1,528.8 970.5 558.3 (4.5) 1.6 (4.6) 1965 1,509.7 36.9 1,472.8 963.7 509.1 (3.3)% 14.6% (3.7)% 1966 1,195.8 30.9 1,164.9 778.6 386.3 (20.8) (16.3) (20.9) 1967 1,321.9 30.3 1,291.6 843.9 447.7 10.5 (1.9) 10.9 1968 1,545.4 37.8 1,507.6 899.4 608.2 16.9 24.8 16.7 1969 1,499.5 32.7 1,466.8 810.6 656.2 (3.0) (13.5) (2.7) 1970 1,469.0 35.4 1,433.6 812.9 620.7 (2.0)% 8.3% (2.3)% 1971 2,084.5 32.3 2,052.2 1,151.0 901.2 41.9 (8.8) 43.2 1972 2,378.5 21.9 2,356.6 1,309.2 1,047.4 14.1 (32.2) 14.8 1973 2,057.5 12.2 2,045.3 1,132.0 913.3 (13.5) (44.3) (13.2) 1974 1,352.5 14.8 1,337.7 888.1 449.6 (34.3) 21.3 (34.6) 1975 1,171.4 10.9 1,160.4 892.2 268.2 (13.4)% (26.4)% (13.3)% 1976 1,547.6 10.1 1,537.5 1,162.4 375.1 32.1 (7.3) 32.5 1977 2,001.7 14.6 1,987.1 1,450.9 536.2 29.3 44.6 29.2 1978 2,036.1 15.8 2,020.3 1,433.3 587.0 1.7 8.2 1.7 1979 1,760.0 14.8 1,745.1 1,194.1 551.0 (13.6) (6.3) (13.6) 1980 1,312.6 20.4 1,292.2 852.2 440.0 (25.4)% 37.8% (26.0)% 1981 1,100.3 16.1 1,084.2 705.4 378.8 (16.2) (21.1) (16.1) 1982 1,072.0 9.8 1,062.2 662.6 399.6 (2.6) (39.1) (2.0) 1983 1,712.5 9.4 1,703.0 1,067.6 635.4 59.7 (4.1) 60.3 1984 1,755.8 6.3 1,749.5 1,084.2 665.3 2.5 (33.0) 2.7 1985 1,745.0 3.1 1,741.8 1,072.4 669.4 (0.6)% (50.8)% (0.4)% 1986 1,807.1 1.7 1,805.4 1,179.4 626.0 3.6 (45.2) 3.7 1987 1,622.7 2.2 1,620.5 1,146.4 474.1 (10.2) 29.4 (10.2) 1988 n.a. n.a. 1,488.1 1,081.3 406.8 n.a. n.a. (8.2) 1989 n.a. n.a. 1,376.1 1,003.3 372.8 n.a. n.a. (7.5) 1990 n.a. n.a. 1,192.7 894.8 297.9 n.a. n.a. (13.3)% 1991 n.a. n.a. 1,013.9 840.4 173.5 n.a. n.a. (15.0) 1992 n.a. n.a. 1,199.7 1,029.9 169.7 n.a. n.a. 18.3 1993 n.a. n.a. 1,287.6 1,125.7 162.0 n.a. n.a. 7.3 1994 n.a. n.a. 1,457.0 1,198.4 258.5 n.a. n.a. 13.2 1995 n.a. n.a. 1,354.1 1,076.2 277.8 n.a. n.a. (7.1)% 1996 n.a. n.a. 1,476.8 1,160.9 316.0 n.a. n.a. 9.1 1997 n.a. n.a. 1,474.0 1,133.7 340.3 n.a. n.a. (0.2) 1998 n.a. n.a. 1,616.9 1,271.4 345.5 n.a. n.a. 9.7 1999 n.a. n.a. 1,666.5 1,334.9 331.6 n.a. n.a. 3.1 2000 n.a. n.a. 1,701.3 1,389.7 327.6 n.a. n.a. 5.9% 2001 n.a. n.a. 1,779.6 1,455.8 316.0 n.a. n.a. 4.6 2002 n.a. n.a. 1,805.2 1,449.0 348.0 n.a. n.a. 1.4

Source: Department of Commerce, Bureau of the Census. After 1987, government-owned housing starts were no longer considered to be owned by the government. Tax Foundation Selected Economic Statistics 27

65 Years and Over

Below Poverty Level

______

Below Poverty Level

2002

______

–

Continued

Calendar Years 1959

Below Poverty Level

A20. Persons Below the Poverty Level

______

All People All Families Children Under 18 Years

Below Poverty Level

Total Number Percent Total Number Percent Total Number Percent Total Number Percent

______

1959 176,557 39,490 22.4% 165,858 34,562 20.8% 64,315 17,552 27.3% 15,557 5,481 35.2% 1960 179,503 39,851 22.2 % 168,615 34,925 20.7% 65,601 17,634 26.9% n.a. n.a. n.a. 1961 181,277 39,628 21.9 170,131 34,509 20.3 66,121 16,909 25.6 n.a. n.a. n.a. 1962 184,276 38,625 21.0 173,263 33,623 19.4 67,722 16,963 25.0 n.a. n.a. n.a. 1963 187,258 36,436 19.5 176,076 31,498 17.9 69,181 16,005 23.1 n.a. n.a. n.a. 1964 189,710 36,055 19.0 177,653 30,912 17.4 69,711 16,051 23.0 n.a. n.a. n.a.

1965 191,413 33,185 17.3% 179,281 28,358 15.8% 69,986 14,676 21.0% n.a. n.a. n.a. 1966 193,388 28,510 14.7 181,117 23,809 13.1 70,218 12,389 17.6 17,929 5,114 28.5 1967 195,672 27,769 14.2 182,558 22,771 12.5 70,408 11,656 16.6 18,240 5,388 29.5 1968 197,628 25,389 12.8 183,825 20,695 11.3 70,385 10,954 15.6 18,559 4,632 25.0 1969 199,517 24,147 12.1 184,891 19,175 10.4 69,090 9,691 14.0 18,899 4,787 25.3

65 Years and Over

Below Poverty Level

______

Below Poverty Level

2002

______

–

Calendar Years 1959

Below Poverty Level

______

A20. Persons Below the Poverty Level (continued)

All People All Families Children Under 18 Years

Below Poverty Level

Total Number Percent Total Number Percent Total Number Percent Total Number Percent

______

1995 263,909 36,425 13.8% 222,792 27,501 12.3% 70,566 14,665 20.8% 31,658 3,318 10.5% 1996 266,398 36,529 13.7 223,955 27,376 12.2 70,650 14,463 20.5 31,877 3,428 10.8 1997 268,930 35,574 13.3 225,369 26,217 11.6 71,069 14,113 19.9 32,082 3,376 10.5 1998 271,387 34,476 12.7 227,229 25,370 11.2 71,338 13,467 18.9 32,394 3,386 10.5 1999 273,373 32,258 11.8 228,633 23,396 10.2 71,731 12,109 16.9 32,621 3,167 9.7

Source: Department of Commerce, Bureau of the Census. Tax Foundation Selected Economic Statistics 29

A21. Selected Interest Rates Average for Selected Calendar Years for 1929 – 2002 (Percentage Per Year)

U.S. High-grade Treasury Municipal New Home Federal 3-Month Bonds Corporate Corporate Mortgage Bank Reserve Federal Bills (Standard Bonds-Aaa Bonds-Baa Yields Prime Discount Funds Year (New Issues) (a) & Poor’s) (Moody’s) (Moody’s) (FHFB) (b) Rate (c) Rate Rate (d) 1929 — 4.27% 4.73% 5.90% — 5.50–6.00% 5.16% — 1933 0.515% 4.71 4.49 7.76 — 1.50–4.00 2.56 — 1939 0.023 2.76 3.01 4.96 — 1.50 1.00 — 1940 0.014% 2.50% 2.84% 4.75% — 1.50% 1.00% — 1941 0.103 2.10 2.77 4.33 — 1.50 1.00 — 1942 0.326 2.36 2.83 4.28 — 1.50 1.00 (e) — 1943 0.373 2.06 2.73 3.91 — 1.50 1.00 (e) — 1944 0.375 1.86 2.72 3.61 — 1.50 1.00 (e) — 1945 0.375% 1.67% 2.62% 3.29% — 1.50% 1.00% (e)— 1946 0.375 1.64 2.53 3.05 — 1.50 1.00 (e) — 1947 0.594 2.01 2.61 3.24 — 1.50–1.75 1.00 — 1948 1.040 2.40 2.82 3.47 — 1.75–2.00 1.34 — 1949 1.102 2.21 2.66 3.42 — 2.00 1.50 — 1950 1.218% 1.98% 2.62% 3.24% — 2.07% 1.59% — 1951 1.552 2.00 2.86 3.41 — 2.56 1.75 — 1952 1.766 2.19 2.96 3.52 — 3.00 1.75 — 1953 1.931 2.72 3.20 3.74 — 3.17 1.99 — 1954 0.953 2.37 2.90 3.51 — 3.05 1.60 — 1955 1.753% 2.53% 3.06% 3.53% — 3.16% 1.89% 1.78% 1956 2.658 2.93 3.36 3.88 — 3.77 2.77 2.73 1957 3.267 3.60 3.89 4.71 — 4.20 3.12 3.11 1958 1.839 3.56 3.79 4.73 — 3.83 2.15 1.57 1959 3.405 3.95 4.38 5.05 — 4.48 3.36 3.30 1960 2.928% 3.73% 4.41% 5.19% — 4.82% 3.53% 3.22% 1961 2.378 3.46 4.35 5.08 — 4.50 3.00 1.96 1962 2.778 3.18 4.33 5.02 — 4.50 3.00 2.68 1963 3.157 3.23 4.26 4.86 5.89 4.50 3.23 3.18 1964 3.549 3.22 4.40 4.83 5.83 4.50 3.55 3.50 1965 3.954% 3.27% 4.49% 4.87% 5.81% 4.54% 4.04% 1.07% 1966 4.881 3.82 5.13 5.67 6.25 5.63 4.50 5.11 1967 4.321 3.98 5.51 6.23 6.46 5.61 4.19 4.22 1968 5.339 4.51 6.18 6.94 6.97 6.30 5.16 5.66 1969 6.677 5.81 7.03 7.81 7.81 7.96 5.87 8.20 1970 6.458% 6.51% 8.04% 9.11% 8.45% 7.91% 5.95% 7.18% 1971 4.348 5.70 7.39 8.56 7.74 5.72 4.88 4.66 1972 4.071 5.27 7.21 8.16 7.60 5.25 4.50 4.43 1973 7.041 5.18 7.44 8.24 7.96 8.03 6.44 8.73 1974 7.886 6.09 8.57 9.50 8.92 10.81 7.83 10.50 1975 5.838% 6.89% 8.83% 10.61% 9.00% 7.86% 6.25% 5.82% 1976 4.989 6.49 8.43 9.75 9.00 6.84 5.50 5.04 1977 5.265 5.56 8.02 8.97 9.02 6.83 5.46 5.54 1978 7.221 5.90 8.73 9.49 9.56 9.06 7.46 7.93 1979 10.041 6.39 9.63 10.69 10.78 12.67 10.28 11.19

Continued 30 Facts and Figures on Government Finance, 38th Edition Tax Foundation

A21. Selected Interest Rates (continued) Average for Selected Calendar Years for 1929 – 2002 (Percentage Per Year)

(a) Rate on new issues within period; bank-discount basis. (b) Effective rate (in the primary market) on conventional mortgages, reflecting fees and charges as well as contract rate and assuming, on the average, repayment at end of 10 years. Rates beginning January 1973 not strictly comparable with prior rates. (c) Prime rate for 1929–33 and 1947–48 are ranges of the rate in effect during the period. (d) Since July 19,1975, the daily effective rate is an average of the rates on a given day weighted by the volume of transactions at these rates. Prior to that date, the daily effective rate was the rate considered most representative of the day’s transactions, usually the one at which the most transactions occurred. (e) From October 30, 1942, to April 24, 1946, a preferential rate of 0.50 percent was in effect for advances secured by government securities maturing in 1 year or less. Source: Compiled by Council of Economic Advisers; basic data from Treasury Department, Board of Governors of the Federal Reserve System, Federal Housing Finance Board, Moody’s Investors Service, and Standard & Poor’s Corporation. Tax Foundation Selected Economic Statistics 31

A22. Business Cycle Expansions and Contractions Calendar Years 1854 – 2002 Number of Months

Contraction Expansion Length Length Cycle Length (Peak to (Trough to Trough to Peak to Trough Peak Trough) peak) Trough Peak December 1854 June 1857 — 30 — — December 1858 October 1860 18 22 48 40 June 1861 April 1865 8 46 30 54 December 1867 June 1869 32 18 78 50 December 1870 October 1873 18 34 36 52 March 1879 March 1882 65 36 99 101 May 1885 March 1887 38 22 74 60 April 1888 July 1890 13 27 35 40 May 1891 January 1893 10 20 37 30 June 1894 December 1895 17 18 37 35 June 1897 June 1899 18 24 36 42 December 1900 September 1902 18 21 42 39 August 1904 May 1907 23 33 44 56 June 1908 January 1910 13 19 46 32 January 1912 January 1913 24 12 43 36 December 1914 August 1918 23 44 35 67 March 1919 January 1920 7 10 51 17 July 1921 May 1923 18 22 28 40 July 1924 October 1926 14 27 36 41 November 1927 August 1929 13 21 40 34 March 1933 May 1937 43 50 64 93 June 1938 February 1945 13 80 63 93 October 1945 November 1948 8 37 88 45 October 1949 July 1953 11 45 48 56 May 1954 August 1957 10 39 55 49 April 1958 April 1960 8 24 47 32 February 1961 December 1969 10 106 34 116 November 1970 November 1973 11 36 117 47 March 1975 January 1980 16 58 52 74 July 1980 July 1981 6 12 64 18 November 1982 July 1990 16 92 28 108 March 1991 March 2001 8 120 100 128 March 1991 November 2001 8 230 128 128 Average, all cycles: 1854 – 2001 (32 cycles) 17 38 55 56 1854 – 1919 (16 cycles) 22 27 48 49 1919 – 1945 (6 cycles) 18 35 53 53 1945 – 2001 (10 cycles) 11 50 61 61

Source: National Bureau of Economic Research; Department of Commerce, Bureau of Economic Analysis. 32 Facts and Figures on Government Finance, 38th Edition Tax Foundation

A23. Measures of the Money Supply December Averages 1959 – 2001 ($Billions)

Components (b) Small Large Measures (a) denomina- denomina- Demand tion time tion time Savings Year M-1 M-2 M-3 Currency Deposits deposits (c) deposits (d) Deposits (e) 1959 $ 140.0 $ 297.8 $ 299.7 $ 28.8 $ 110.8 $ 11.4 $ 1.2 $ 146.5 1960 140.7 312.4 315.2 28.7 111.6 12.5 2.0 159.1 1961 145.2 335.5 340.8 29.3 115.5 14.8 3.9 175.5 1962 147.8 362.7 371.3 30.3 117.1 20.1 7.0 194.8 1963 153.3 393.2 405.9 32.2 120.6 25.5 10.8 214.4 1964 160.3 424.7 442.4 33.9 125.8 29.2 15.2 235.2 1965 $ 167.8 $ 459.2 $ 482.1 $ 36.0 $ 131.3 $ 34.5 $ 21.2 $ 256.9 1966 172.0 480.2 505.4 38.0 133.4 55.0 23.1 253.1 1967 183.3 524.8 557.9 40.0 142.5 77.8 30.9 263.7 1968 197.4 566.8 607.2 43.0 153.6 100.5 37.4 268.9 1969 203.9 587.9 615.9 45.7 157.3 120.4 20.4 263.7 1970 $ 214.4 $ 626.5 $ 677.1 $ 48.6 $ 164.7 $ 151.2 $ 45.2 $ 261.0 1971 228.3 710.3 776.0 52.0 175.1 189.7 57.7 292.2 1972 249.2 802.3 885.9 56.2 191.6 231.6 73.3 321.4 1973 262.9 855.5 985.0 60.8 200.3 265.8 110.9 326.8 1974 274.2 902.4 1,070.2 67.0 205.1 287.9 144.7 338.6 1975 $ 287.1 $ 1,016.6 $ 1,171.9 $ 72.8 $ 211.3 $ 337.9 $ 129.7 $ 388.9 1976 306.2 1,152.6 1,312.3 79.5 221.5 390.7 118.1 453.2 1977 330.9 1,271.1 1,472.7 87.4 236.4 445.5 145.2 492.2 1978 357.3 1,366.9 1,646.5 96.0 249.5 521.0 195.6 481.9 1979 381.8 1,474.7 1,810.1 104.8 256.6 634.3 223.1 423.8 1980 $ 408.1 $ 1,600.4 $ 1,996.3 $ 115.3 $ 261.2 $ 728.5 $ 260.2 $ 400.3 1981 436.2 1,756.1 2,254.9 122.5 231.4 823.1 303.8 343.9 1982 474.3 1,911.2 2,460.9 132.5 234.1 850.9 324.8 400.1 1983 520.8 2,127.8 2,699.2 146.3 238.5 784.1 316.5 684.9 1984 551.2 2,311.7 2,992.8 156.1 243.4 888.8 403.2 704.7 1985 $ 619.4 $ 2,497.4 $ 3,209.8 $ 167.9 $ 266.9 $ 885.7 $ 422.4 $ 815.3 1986 724.3 2,734.0 3,501.2 180.7 302.8 858.4 420.2 940.9 1987 749.7 2,832.8 3,692.0 196.9 287.6 921.0 467.1 937.4 1988 786.3 2,995.8 3,935.0 212.2 287.0 1,037.1 518.3 926.3 1989 792.6 3,159.9 4,091.0 222.6 278.7 1,151.3 541.5 893.7 1990 $ 824.6 $ 3,279.1 $ 4,155.6 $ 247.0 $ 276.9 $ 1,173.4 $ 482.1 $ 923.2 1991 896.7 3,379.8 4,208.6 267.5 289.7 1,065.6 417.6 1,044.4 1992 1,024.5 3,434.1 4,220.0 292.5 340.0 868.1 354.4 1,186.7 1993 1,129.4 3,487.5 4,279.9 322.0 385.4 782.1 334.5 1,219.1 1994 1,149.9 3,502.2 4,353.9 354.2 383.6 816.5 364.4 1,150.0 1995 $ 1,126.9 $ 3,649.3 $ 4,618.6 $ 372.3 $ 389.4 $ 931.7 $ 421.0 $ 1,135.1 1996 1,081.6 3,824.2 4,955.8 394.1 403.0 947.6 493.1 1,272.3 1997 1,075.2 4,046.7 5,403.4 424.5 296.5 969.3 575.7 1,400.2 1998 1,093.7 4,401.4 5,995.7 459.2 377.5 952.0 629.5 1,605.0 1999e 1,125.4 4,662.7 6,484.9 516.9 358.9 952.4 715.9 1,738.8 2000 $ 1,088.9 $ 4,939.6 $ 7,109.9 $ 530.1 $ 309.9 $ 1,043.7 $ 820.1 $ 1,875.8 2001 1,179.3 5,458.6 8,027.0 579.9 329.9 973.3 784.3 2,308.0

(a) Measures consist of components as follows: M1 = currency outside the Treasury, Federal Reserve Banks, and the vaults of commercial banks; traveler’s checks of non-bank issuers; demand deposits at all commercial banks other than those due to domestic banks, the U.S. government, and foreign banks and official institutions less cash items in the process of collection and Federal Reserve float; and negotiable order of withdrawal (NOW) and automatic transfer service (ATS) accounts at banks and thrift institutions, credit union share draft (CUSD) accounts, and demand deposits at mutual savings banks; M2=M1 plus savings and small-denomination time deposits at all depository Institutions, overnight repurchase agreements at commercial banks, overnight Eurodollars held by U.S. residents other than banks at Caribbean branches of member banks, and balances of money market mutual funds (general purpose and broker/ dealer); M3=M2 plus large-denomination time deposits at all depository institutions and term RPs at commercial banks and savings and loan associations and balances of institution-only money market mutual funds. (b) Selected. (c) Issued in amounts of less than $100,000. (d) Issued in amounts of $100,000 or more. Net of the holdings of domestic banks, thrift institutions, the U.S. Government, money market mutual funds, and foreign banks and official institutions. (e) Savings deposits include money market deposit accounts. Source: Board of Governors of the Federal Reserve System. Tax Foundation Selected Economic Statistics 33

A24. Sources of Gross Savings Calendar Years 1929 – 2003 ($Billions)

Gross Gross Private Saving Government Surplus or Deficit(-) Gross Saving Personal Business State and Savings Rate Year Total Total Saving Saving Total Federal Local (Percent of GDP) 1929 $ 19.2 $ 15.7 $ 3.9 $ 11.8 $ 3.5 $ 1.3 $ 2.2 18.5% 1930 14.9 12.4 3.2 9.2 2.5 0.4 2.1 16.3 1931 8.2 8.5 2.6 5.9 (0.2) (1.9) 1.7 10.7 1932 3.1 3.0 (0.4) 3.4 0.1 (1.2) 1.3 5.3 1933 3.1 2.8 (0.7) 3.5 0.4 (0.7) 1.1 5.5 1934 6.2 6.2 0.6 5.6 0.1 (1.9) 2.0 9.4 1935 $ 9.5 $ 9.2 $ 2.6 $ 6.6 $ 0.3 $ (1.6) $ 1.9 13.0% 1936 11.3 11.1 4.3 6.8 0.3 (2.9) 3.2 13.5 1937 16.1 12.5 4.5 8.0 3.5 0.6 3.0 17.5 1938 11.6 9.7 1.5 8.2 2.0 (0.9) 2.9 13.5 1939 13.5 12.1 3.4 8.7 1.3 (1.7) 3.0 14.7 1940 $ 18.3 $ 15.2 $ 4.5 $ 10.7 $ 3.1 $ 0.1 $ 3.0 18.1% 1941 29.7 23.6 11.7 11.9 6.1 3.0 3.1 23.4 1942 39.8 43.5 29.0 14.5 (3.7) (6.6) 2.9 24.6 1943 44.8 51.3 34.9 16.4 (6.4) (9.3) 2.9 22.6 1944 39.8 56.3 39.0 17.3 (16.4) (19.4) 3.0 18.1 1945 $ 29.6 $ 46.9 $ 31.4 $ 15.5 $ (17.3) $ (20.2) $ 2.9 13.3% 1946 38.9 31.6 16.3 15.3 7.3 4.3 3.0 17.5 1947 46.8 29.5 8.1 21.4 17.3 14.1 3.2 19.1 1948 58.3 43.8 14.1 29.7 14.4 11.2 3.3 21.6 1949 45.6 41.1 10.0 31.1 4.5 1.0 3.5 17.0 1950 $ 60.3 $ 45.6 $ 15.2 $ 30.4 $ 14.7 $ 11.4 $ 3.4 20.5% 1951 74.8 54.0 19.7 34.3 20.8 15.8 5.1 22.0 1952 73.8 57.6 20.6 37.0 16.2 10.6 5.7 20.6 1953 74.6 58.9 21.3 37.6 15.7 9.5 6.3 19.6 1954 72.7 60.0 19.8 40.2 12.7 6.6 6.1 19.1 1955 $ 87.4 $ 66.5 $ 19.5 $ 47.0 $ 20.9 $ 14.4 $ 6.5 21.1% 1956 98.6 73.9 25.4 48.5 24.7 16.8 7.9 22.5 1957 99.0 78.0 26.8 51.2 21.1 13.1 8.0 21.5 1958 90.1 78.8 28.2 50.6 11.3 4.5 6.8 19.3 1959 105.8 84.2 26.5 57.7 21.6 13.6 8.0 20.9 1960 $ 110.9 $ 84.4 $ 26.4 $ 58.0 $ 26.5 $ 17.8 $ 8.7 21.0% 1961 113.9 91.5 31.9 59.6 22.5 13.5 9.0 20.9 1962 124.6 100.4 33.5 66.9 24.2 14.0 10.2 21.2 1963 132.8 104.3 33.1 71.2 28.5 17.5 11.0 21.5 1964 143.0 117.6 40.5 77.1 25.5 13.4 12.1 21.5 1965 $ 158.1 $ 129.4 $ 42.7 $ 86.7 $ 28.8 $ 16.0 $ 12.7 22.0% 1966 169.1 138.5 44.5 94.0 30.7 16.1 14.6 21.4 1967 171.1 150.8 54.0 96.8 20.3 5.8 14.5 20.5 1968 183.3 153.7 52.7 101.0 29.6 13.8 15.8 20.1 1969 199.8 157.0 52.6 104.4 42.8 25.5 17.3 20.3

Continued 34 Facts and Figures on Government Finance, 38th Edition Tax Foundation

A24. Sources of Gross Savings (continued) Calendar Years 1929 – 2003 ($Billions)

Gross Gross Private Saving Government Surplus or Deficit(–) Gross Saving Personal Business State and Savings Rate Year Total Total Saving Saving Total Federal Local (Percent of GDP) 1970 $ 194.3 $ 174.3 $ 69.5 $ 104.8 $ 20.0 $ 2.3 $ 17.6 18.7% 1971 211.4 202.6 80.1 122.5 8.8 (9.5) 18.2 18.7 1972 241.6 217.0 76.9 140.1 24.6 (3.8) 28.4 19.5 1973 294.6 256.4 102.5 153.9 38.2 8.3 30.0 21.3 1974 304.0 270.7 114.3 156.4 33.3 6.4 27.0 20.3 1975 $ 298.4 $ 323.5 $ 125.2 $ 198.3 $ (25.1) $ (47.7) $ 22.7 18.2% 1976 342.7 344.0 122.1 221.9 (1.3) (29.9) 28.6 18.8 1977 398.2 383.1 125.6 257.5 15.1 (20.6) 35.7 19.6 1978 481.6 439.1 145.4 293.7 42.5 (0.6) 43.1 21.0 1979 544.9 487.8 165.8 322.0 57.1 16.6 40.5 21.2 1980 $ 555.5 $ 537.8 $ 205.6 $ 332.2 $ 17.7 $ (22.8) $ 40.6 19.9% 1981 656.5 631.7 243.7 388.0 24.8 (18.9) 43.8 21.0 1982 625.7 681.6 262.2 419.4 (55.9) (93.1) 37.2 19.2 1983 608.0 693.8 227.8 466.0 (85.7) (131.5) 45.7 17.2 1984 769.4 824.8 306.5 518.3 (55.4) (121.6) 66.2 19.6 1985 $ 772.5 $ 833.4 $ 282.6 $ 550.8 $ (60.9) $ (127.9) $ 67.0 18.3% 1986 735.9 806.5 267.8 538.7 (70.5) (139.2) 68.7 16.5 1987 810.4 838.3 252.8 585.5 (27.9) (91.6) 63.7 17.1 1988 936.2 943.0 292.3 650.7 (6.7) (77.2) 70.5 18.3 1989 967.6 955.1 301.8 653.3 12.5 (65.6) 78.1 17.6 1990 $ 977.7 $ 1,016.2 $ 334.3 $ 681.9 $ (38.6) $ (104.3) $ 65.7 16.8% 1991 1,015.8 1,098.9 371.7 727.2 (83.2) (142.3) 59.1 17.0 1992 1,007.4 1,164.6 413.7 750.9 (157.2) (222.2) 65.0 15.9 1993 1,039.4 1,159.4 350.8 808.6 (120.0) (195.4) 75.4 15.6 1994 1,155.9 1,199.3 315.5 883.8 (43.4) (130.9) 87.5 16.4 1995 $ 1,257.5 $ 1,266.0 $ 302.4 $ 963.6 $ (8.5) $ (108.0) $ 99.4 17.0% 1996 1,349.3 1,290.4 272.1 1,018.3 58.9 (51.5) 110.4 17.3 1997 1,502.3 1,343.7 252.9 1,090.8 158.6 33.4 125.1 18.1 1998 1,654.4 1,375.7 265.4 1,110.3 278.7 137.4 141.2 18.8 1999 1,717.6 1,343.5 147.6 1,195.9 374.0 217.3 156.8 18.5 2000 $ 1,785.7 $ 1,323.0 $ 67.7 $ 1,255.3 $ 462.8 $ 315.0 $ 147.8 18.1% 2001 1,662.4 1,399.3 169.7 1,229.6 263.1 170.7 92.4 16.5 2002 1,539.4 1,571.8 183.2 1,388.6 (32.4) (150.9) 118.5 14.7 2003 1,484.9 1,680.2 173.2 1,507.0 (195.4) (322.1) 126.8 13.5

Source: National Income and Product Accounts (NIPA), Department of Commerce, Bureau of Economic Analysis. Chapter B

Overview of All Governments

Chapter B, “Overview of All Governments,” is critical because many policy makers and citizens tend to focus on local taxes, or state taxes, or federal taxes in isolation, as if they had nothing to do with each other. Of course, the total matters a great deal, so this chapter presents several aggregate tables and showcases the Tax Foundation’s most popular tool for understanding the total tax burden faced by Americans, Tax Freedom Day®.

The Foundation’s annual calculation of Tax Freedom Day is based on data from the Bureau of Economic Analysis and the Bureau of the Census, and it illustrates America’s changing tax burden by assuming that all the money Americans earn starting January 1 is devoted to taxes. The day when Americans have finally earned enough money to pay off their total tax bill for the year, therefore, is Tax Freedom Day.

That national calculation is fairly straightforward, but to arrive at an estimate of the true tax burden in each state, we make elaborate calculations to account for the ingenious ways that states “export” their tax burdens to non-residents.

These state-by-state adjustments made to account for the shifting tax burden are vital to understanding that mere tax collection data are inadequate to measure the true tax burden in a state. For example, while Alaska often ranks in the top five in per capita tax collections, it has the lowest residential, per- capita tax burden in the nation after adjusting for the significant tax burden that Alaska manages to shift to non-residents. Its severance tax on oil extraction is incorporated into the price of oil, allowing Alaska to collect the taxes, while at the same time exporting the tax burden to residents of other states who purchase the oil. “B8. Tax Freedom Day by State” shows that when comparing true tax burdens, residents of Alaska celebrate Tax Freedom Day earlier than in any other state.

Policy makers in many states use our Tax Freedom Day rankings to assess the level of their tax burdens in comparison with other states. While Alaskan oil taxes are beyond the reach of state legislators in the other 49 states, they can review their state tax rates by flipping to “E35. State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State,” “E31. State Individual Income Tax Rates,” and “E33. State Corporate Income Tax Rates,” and review their collections by checking tables E34 and E36 through E41.

Tax Foundation Overview of All Governments 37

B1. Total Government Expenditures and Receipts Calendar Years 1929 – 2003 ($Billions)

Total Government Federal Government State and Local Government Expendi- Surplus or Expendi- Surplus or Expendi- Surplus or Year tures Receipts Deficit (–) tures Receipts Deficit (–) tures Receipts Deficit (–) 1929 $ 8.1 $ 10.6 $ 2.5 $ 2.6 $ 3.7 $ 1.1 $ 5.5 $ 7.0 $ 1.5 1930 8.5 10.0 1.5 2.7 2.9 0.2 5.9 7.2 1.3 1931 9.9 8.7 (1.2) 4.0 1.9 (2.1) 6.2 7.1 0.9 1932 8.9 8.2 (0.7) 3.0 1.6 (1.4) 6.1 6.7 0.6 1933 9.2 8.7 (0.5) 3.4 2.6 (0.8) 6.3 6.6 0.3 1934 10.7 9.8 (0.9) 5.5 3.4 (2.1) 6.8 8.0 1.2 1935 $ 11.3 $ 10.5 $ (0.8) $ 5.6 $ 3.7 $ (1.9) $ 7.4 $ 8.6 $ 1.2 1936 12.9 11.9 (1.0) 7.8 4.6 (3.2) 5.8 8.1 2.3 1937 12.1 14.3 2.2 6.3 6.6 0.3 6.5 8.4 1.9 1938 13.3 13.9 0.6 7.3 6.0 (1.3) 6.6 8.6 2.0 1939 14.4 14.3 (0.1) 8.3 6.3 (2.0) 6.9 8.9 2.0 1940 $ 15.1 $ 16.7 $ 1.6 $ 8.5 $ 8.2 $ (0.3) $ 7.3 $ 9.2 $ 1.9 1941 19.7 23.8 4.1 12.7 14.9 2.2 7.7 9.6 1.9 1942 38.5 31.3 (7.2) 31.0 22.3 (8.7) 8.3 9.8 1.5 1943 60.4 47.7 (12.7) 52.6 38.5 (14.1) 8.6 10.1 1.5 1944 74.9 49.5 (25.4) 67.0 40.1 (26.9) 8.8 10.3 1.5 1945 $ 79.0 $ 51.4 $ (27.6) $ 70.6 $ 41.5 $ (29.1) $ 9.2 $ 10.7 $ 1.5 1946 54.2 50.5 (3.7) 44.6 39.5 (5.1) 10.6 12.0 1.4 1947 48.9 55.5 6.6 37.6 42.8 5.2 12.9 14.3 1.4 1948 52.1 56.9 4.8 38.9 42.4 3.5 15.0 16.2 1.2 1949 58.0 53.7 (4.3) 43.6 37.9 (5.7) 16.3 17.7 1.4 1950 $ 59.4 $ 66.2 $ 6.8 $ 43.3 $ 48.8 $ 5.5 $ 18.0 $ 19.3 $ 1.3 1951 69.9 82.0 12.1 53.3 62.9 9.6 18.6 21.2 2.6 1952 79.9 86.6 6.7 62.1 65.8 3.7 20.0 22.9 2.9 1953 85.7 90.9 5.2 66.8 68.6 1.8 21.2 24.6 3.4 1954 84.6 86.1 1.5 64.2 62.5 (1.7) 22.7 25.9 3.2 1955 $ 87.7 $ 96.8 $ 9.1 $ 65.4 $ 71.1 $ 5.7 $ 24.7 $ 28.1 $ 3.4 1956 92.5 104.3 11.8 68.3 75.8 7.5 26.7 31.0 4.3 1957 102.6 110.0 7.4 76.1 79.3 3.2 29.5 33.6 4.1 1958 111.0 108.3 (2.7) 81.5 76.0 (5.5) 32.8 35.6 2.8 1959 115.1 122.1 7.0 83.8 87.0 3.2 35.1 38.9 3.8 1960 $ 119.9 $ 131.2 $ 11.3 $ 85.8 $ 92.8 $ 7.0 $ 38.1 $ 42.4 $ 4.3 1961 129.1 135.8 6.7 92.0 94.4 2.4 41.6 45.9 4.3 1962 139.4 147.0 7.6 100.0 102.3 2.3 44.5 49.7 5.2 1963 147.0 157.9 10.9 105.0 110.2 5.2 47.7 53.4 5.7 1964 154.9 162.1 7.2 109.3 110.2 0.9 52.0 58.4 6.4 1965 $ 165.7 $ 175.4 $ 9.7 $ 116.1 $ 119.3 $ 3.2 $ 56.8 $ 63.3 $ 6.5 1966 187.3 197.8 10.5 133.6 136.3 2.7 63.8 71.5 7.7 1967 213.4 212.1 (1.3) 153.2 144.9 (8.3) 71.9 78.9 7.0 1968 239.2 245.3 6.1 169.8 168.5 (1.3) 82.1 89.5 7.4 1969 258.7 276.3 17.6 180.5 190.1 9.6 92.8 100.7 7.9 1970 $ 286.9 $ 279.6 $ (7.3) $ 198.6 $ 184.3 $ (14.3) $ 107.5 $ 114.6 $ 7.1 1971 316.3 295.9 (20.4) 216.6 189.8 (26.8) 122.9 129.3 6.4 1972 345.0 338.1 (6.9) 240.0 217.5 (22.5) 136.7 152.3 15.6 1973 375.8 380.3 4.5 259.7 248.5 (11.2) 150.9 166.6 15.7 1974 424.2 419.6 (4.6) 291.2 277.3 (13.9) 169.2 178.5 9.3

Continued 38 Facts and Figures on Government Finance, 38th Edition Tax Foundation

B1. Total Government Expenditures and Receipts (continued) Calendar Years 1929 – 2003 ($Billions)

Total Government Federal Government State and Local Government Expendi- Surplus or Expendi- Surplus or Expendi- Surplus or Year tures Receipts Deficit (–) tures Receipts Deficit (–) tures Receipts Deficit (–) 1975 $ 497.4 $ 430.5 $ (66.9) $ 345.4 $ 276.1 $ (69.3) $ 197.2 $ 199.6 $ 2.4 1976 538.3 492.6 (45.7) 371.9 318.9 (53.0) 217.2 224.5 7.3 1977 584.8 552.8 (32.0) 405.0 359.9 (45.1) 236.4 249.5 13.1 1978 634.3 626.0 (8.3) 444.2 417.3 (26.9) 255.6 274.3 18.7 1979 701.1 702.7 1.6 489.6 478.3 (11.3) 277.8 290.8 13.0 1980 $ 812.0 $ 767.1 $ (44.9) $ 576.6 $ 522.8 $ (53.8) $ 307.8 $ 316.6 $ 8.8 1981 923.7 877.6 (46.1) 659.3 605.6 (53.7) 336.9 344.4 7.5 1982 1,025.1 890.3 (134.8) 732.1 599.5 (132.6) 362.5 360.3 (2.2) 1983 1,113.5 944.5 (169.0) 797.8 623.9 (173.9) 387.3 392.1 4.8 1984 1,192.1 1,047.8 (144.3) 856.1 688.1 (168.0) 412.6 436.4 23.8 1985 $ 1,290.7 $ 1,135.8 $ (154.9) $ 924.6 $ 747.4 $ (177.2) $ 447.0 $ 469.2 $ 22.2 1986 1,378.1 1,206.7 (171.4) 978.5 786.4 (192.1) 487.2 507.9 20.7 1987 1,458.2 1,322.5 (135.7) 1,018.4 870.5 (147.9) 523.8 536.0 12.2 1988 1,532.7 1,410.9 (121.8) 1,066.2 928.9 (137.3) 558.1 573.7 15.6 1989 1,641.6 1,530.9 (110.7) 1,140.3 1,010.3 (130.0) 599.6 618.9 19.3 1990 $ 1,778.0 $ 1,607.7 $ (170.3) $ 1,228.7 $ 1,055.7 $ (173.0) $ 660.8 $ 663.4 $ 2.6 1991 1,879.7 1,656.6 (223.1) 1,287.6 1,072.3 (215.3) 723.8 716.0 (7.8) 1992 2,046.9 1,744.4 (302.5) 1,418.9 1,121.3 (297.6) 777.2 772.2 (5.0) 1993 2,130.5 1,857.9 (272.6) 1,471.5 1,197.3 (274.2) 821.7 823.2 1.5 1994 2,196.7 1,993.0 (203.7) 1,506.0 1,293.7 (212.3) 865.2 873.8 8.6 1995 $ 2,293.7 $ 2,117.1 $ (176.6) $ 1,575.7 $ 1,383.7 $ (192.0) $ 902.5 $ 917.9 $ 15.4 1996 2,384.5 2,269.1 (115.4) 1,635.9 1,499.1 (136.8) 939.0 960.4 21.4 1997 2,462.4 2,440.0 (22.4) 1,678.8 1,625.5 (53.3) 980.3 1,011.3 31.0 1998 2,526.5 2,617.2 90.7 1,705.0 1,754.0 49.0 1,030.6 1,072.3 41.7 1999 2,613.5 2,788.0 174.5 1,750.2 1,874.6 124.4 1,092.7 1,142.7 50.0 2000 $ 2,772.5 $ 3,023.9 $ 251.4 $ 1,828.3 $ 2,046.8 $ 218.6 $ 1,189.8 $ 1,222.6 $ 32.8 2001 3,056.4 3,124.2 67.8 1,967.3 2,017.8 50.5 1,365.4 1,382.7 17.3 2002 3,224.0 2,980.7 (243.3) 2,100.7 1,860.7 (240.0) 1,427.9 1,424.7 (3.2) 2003 3,426.4 3,011.2 (415.2) 2,263.9 1,849.4 (414.5) 1,501.5 1,500.9 (0.6)

Note: Federal grants–in–aid are reflected in federal expenditures and S/L receipts. Total Government figures are adjusted to avoid duplication. Source: National Income and Product Accounts (NIPA), Department of Commerce, Bureau of Economic Analysis. Tax Foundation Overview of All Governments 39

B2. Total Government Expenditures and Receipts in Constant Dollars Calendar Years 1929 – 2003 (Billions of 2000 Dollars)

Total Government Federal Government State and Local Government Expendi- Surplus or Expendi- Surplus or Expendi- Surplus or Year tures Receipts Deficit (–) tures Receipts Deficit (–) tures Receipts Deficit (–) 1929 $ 68.7 $ 89.9 $ 21.2 $ 22.1 $ 31.4 $ 9.3 $ 46.6 $ 59.4 $ 12.7 1930 74.9 88.1 13.2 23.8 25.5 1.8 52.0 63.4 11.5 1931 97.4 85.6 (11.8) 39.4 18.7 (20.7) 61.0 69.9 8.9 1932 99.1 91.3 (7.8) 33.4 17.8 (15.6) 67.9 74.6 6.7 1933 105.2 99.5 (5.7) 38.9 29.7 (9.1) 72.0 75.5 3.4 1934 115.9 106.2 (9.8) 59.6 36.8 (22.8) 73.7 86.7 13.0 1935 $ 120.1 $ 111.6 $ (8.5) $ 59.5 $ 39.3 $ (20.2) $ 78.7 $ 91.4 $ 12.8 1936 135.6 125.1 (10.5) 82.0 48.4 (33.6) 61.0 85.2 24.2 1937 122.1 144.3 22.2 63.6 66.6 3.0 65.6 84.7 19.2 1938 138.2 144.5 6.2 75.9 62.4 (13.5) 68.6 89.4 20.8 1939 151.3 150.2 (1.1) 87.2 66.2 (21.0) 72.5 93.5 21.0 1940 $ 156.5 $ 173.0 $ 16.6 $ 88.1 $ 85.0 $ (3.1) $ 75.6 $ 95.3 $ 19.7 1941 191.2 231.0 39.8 123.2 144.6 21.3 74.7 93.2 18.4 1942 346.6 281.8 (64.8) 279.1 200.8 (78.3) 74.7 88.2 13.5 1943 516.0 407.5 (108.5) 449.3 328.9 (120.5) 73.5 86.3 12.8 1944 625.9 413.6 (212.2) 559.9 335.1 (224.8) 73.5 86.1 12.5 1945 $ 642.1 $ 417.8 $ (224.3) $ 573.8 $ 337.3 $ (236.5) $ 74.8 $ 87.0 $ 12.2 1946 392.8 366.0 (26.8) 323.2 286.3 (37.0) 76.8 87.0 10.1 1947 320.1 363.3 43.2 246.2 280.2 34.0 84.5 93.6 9.2 1948 322.7 352.5 29.7 241.0 262.6 21.7 92.9 100.4 7.4 1949 359.7 333.0 (26.7) 270.4 235.0 (35.3) 101.1 109.8 8.7 1950 $ 364.4 $ 406.1 $ 41.7 $ 265.6 $ 299.3 $ 33.7 $ 110.4 $ 118.4 $ 8.0 1951 399.9 469.1 69.2 304.9 359.9 54.9 106.4 121.3 14.9 1952 450.1 487.9 37.7 349.9 370.7 20.8 112.7 129.0 16.3 1953 476.5 505.5 28.9 371.4 381.5 10.0 117.9 136.8 18.9 1954 465.8 474.1 8.3 353.5 344.1 (9.4) 125.0 142.6 17.6 1955 $ 474.6 $ 523.8 $ 49.2 $ 353.9 $ 384.8 $ 30.8 $ 133.7 $ 152.1 $ 18.4 1956 484.2 545.9 61.8 357.5 396.8 39.3 139.8 162.3 22.5 1957 519.7 557.2 37.5 385.5 401.7 16.2 149.4 170.2 20.8 1958 549.0 535.7 (13.4) 403.1 375.9 (27.2) 162.2 176.1 13.8 1959 558.5 592.5 34.0 406.6 422.1 15.5 170.3 188.8 18.4 1960 $ 573.7 $ 627.8 $ 54.1 $ 410.6 $ 444.0 $ 33.5 $ 182.3 $ 202.9 $ 20.6 1961 610.9 642.6 31.7 435.4 446.7 11.4 196.9 217.2 20.3 1962 650.7 686.2 35.5 466.8 477.5 10.7 207.7 232.0 24.3 1963 678.5 728.8 50.3 484.7 508.7 24.0 220.2 246.5 26.3 1964 704.4 737.1 32.7 497.0 501.1 4.1 236.5 265.6 29.1 1965 $ 739.6 $ 782.9 $ 43.3 $ 518.2 $ 532.5 $ 14.3 $ 253.5 $ 282.6 $ 29.0 1966 812.7 858.2 45.6 579.7 591.4 11.7 276.8 310.2 33.4 1967 898.2 892.8 (5.5) 644.8 609.9 (34.9) 302.6 332.1 29.5 1968 965.1 989.7 24.6 685.1 679.8 (5.2) 331.2 361.1 29.9 1969 995.7 1,063.5 67.7 694.7 731.7 37.0 357.2 387.6 30.4 1970 $ 1,048.5 $ 1,021.8 $ (26.7) $ 725.8 $ 673.5 $ (52.3) $ 392.9 $ 418.8 $ 25.9 1971 1,098.2 1,027.3 (70.8) 752.0 659.0 (93.0) 426.7 448.9 22.2 1972 1,147.6 1,124.6 (23.0) 798.3 723.5 (74.8) 454.7 506.6 51.9 1973 1,182.4 1,196.6 14.2 817.1 781.9 (35.2) 474.8 524.2 49.4 1974 1,228.5 1,215.2 (13.3) 843.3 803.1 (40.3) 490.0 517.0 26.9

Continued 40 Facts and Figures on Government Finance, 38th Edition Tax Foundation

B2. Total Government Expenditures and Receipts in Constant Dollars (continued) Calendar Years 1929 – 2003 (Billions of 2000 Dollars)

Total Government Federal Government State and Local Government Expendi- Surplus or Expendi- Surplus or Expendi- Surplus or Year tures Receipts Deficit (–) tures Receipts Deficit (–) tures Receipts Deficit (–) 1975 $ 1,318.8 $ 1,141.5 $ (177.4) $ 915.8 $ 732.1 $ (183.7) $ 522.9 $ 529.2 $ 6.4 1976 1,346.6 1,232.2 (114.3) 930.3 797.7 (132.6) 543.3 561.6 18.3 1977 1,373.0 1,297.9 (75.1) 950.9 845.0 (105.9) 555.0 585.8 30.8 1978 1,392.7 1,374.5 (18.2) 975.3 916.3 (59.1) 561.2 602.3 41.1 1979 1,424.0 1,427.3 3.2 994.4 971.5 (23.0) 564.2 590.6 26.4 1980 $ 1,514.8 $ 1,431.0 $ (83.8) $ 1,075.6 $ 975.3 $ (100.4) $ 574.2 $ 590.6 $ 16.4 1981 1,576.9 1,498.2 (78.7) 1,125.5 1,033.9 (91.7) 575.1 588.0 12.8 1982 1,649.8 1,432.8 (216.9) 1,178.2 964.8 (213.4) 583.4 579.9 (3.5) 1983 1,721.4 1,460.1 (261.3) 1,233.3 964.5 (268.8) 598.7 606.2 7.4 1984 1,777.2 1,562.1 (215.1) 1,276.3 1,025.8 (250.5) 615.1 650.6 35.5 1985 $ 1,865.7 $ 1,641.8 $ (223.9) $ 1,336.5 $ 1,080.4 $ (256.1) $ 646.1 $ 678.2 $ 32.1 1986 1,949.7 1,707.2 (242.5) 1,384.3 1,112.6 (271.8) 689.3 718.6 29.3 1987 2,005.2 1,818.6 (186.6) 1,400.4 1,197.0 (203.4) 720.3 737.1 16.8 1988 2,039.0 1,877.0 (162.0) 1,418.4 1,235.8 (182.7) 742.5 763.2 20.8 1989 2,102.9 1,961.1 (141.8) 1,460.7 1,294.2 (166.5) 768.1 792.8 24.7 1990 $ 2,191.8 $ 1,981.9 $ (209.9) $ 1,514.7 $ 1,301.4 $ (213.3) $ 814.6 $ 817.8 $ 3.2 1991 2,241.6 1,975.5 (266.0) 1,535.5 1,278.7 (256.7) 863.1 853.8 (9.3) 1992 2,389.3 2,036.2 (353.1) 1,656.3 1,308.9 (347.4) 907.2 901.4 (5.8) 1993 2,421.9 2,112.0 (309.9) 1,672.8 1,361.1 (311.7) 934.1 935.8 1.7 1994 2,445.8 2,219.0 (226.8) 1,676.7 1,440.4 (236.4) 963.3 972.9 9.6 1995 $ 2,500.4 $ 2,307.9 $ (192.5) $ 1,717.7 $ 1,508.4 $ (209.3) $ 983.8 $ 1,000.6 $ 16.8 1996 2,552.4 2,428.8 (123.5) 1,751.1 1,604.6 (146.4) 1,005.1 1,028.0 22.9 1997 2,585.3 2,561.8 (23.5) 1,762.6 1,706.7 (56.0) 1,029.2 1,061.8 32.5 1998 2,620.0 2,714.1 94.1 1,768.1 1,818.9 50.8 1,068.7 1,112.0 43.2 1999 2,673.2 2,851.7 178.5 1,790.2 1,917.4 127.2 1,117.7 1,168.8 51.1 2000 $ 2,772.5 $ 3,023.9 $ 251.4 $ 1,828.3 $ 2,046.8 $ 218.6 $ 1,189.8 $ 1,222.6 $ 32.8 2001 3,022.2 3,089.2 67.0 1,945.3 1,995.2 49.9 1,350.1 1,367.2 17.1 2002 3,125.5 2,889.7 (235.9) 2,036.5 1,803.9 (232.7) 1,384.3 1,381.2 (3.1) 2003 3,426.4 3012.8 – 413.6 2,263.9 1,850.8 (413.1) 1,501.5 1,500.9 (0.6)

B3. Total Government Expenditures and Receipts As a Percentage of GDP Calendar Years 1929 – 2003

Total Government Federal Government State and Local Government Expendi- Surplus or Expendi- Surplus or Expendi- Surplus or Year tures Receipts Deficit (–) tures Receipts Deficit (–) tures Receipts Deficit (–) 1929 7.8% 10.2% 2.4% 2.5% 3.6% 1.1% 5.3% 6.8% 1.4% 1930 9.3 11.0 1.6 3.0 3.2 0.2 6.5 7.9 1.4 1931 12.9 11.4 (1.6) 5.2 2.5 (2.7) 8.1 9.3 1.2 1932 15.1 13.9 (1.2) 5.1 2.7 (2.4) 10.4 11.4 1.0 1933 16.3 15.4 (0.9) 6.0 4.6 (1.4) 11.2 11.7 0.5 1934 16.2 14.8 (1.4) 8.3 5.2 (3.2) 10.3 12.1 1.8 1935 15.4% 14.3% (1.1)% 7.6% 5.0% (2.6)% 10.1% 11.7% 1.6% 1936 15.4 14.2 (1.2) 9.3 5.5 (3.8) 6.9 9.7 2.7 1937 13.2 15.6 2.4 6.9 7.2 0.3 7.1 9.1 2.1 1938 15.4 16.1 0.7 8.5 7.0 (1.5) 7.7 10.0 2.3 1939 15.7 15.5 (0.1) 9.0 6.8 (2.2) 7.5 9.7 2.2 1940 14.9% 16.5% 1.6% 8.4% 8.1% (0.3)% 7.2% 9.1% 1.9% 1941 15.5 18.8 3.2 10.0 11.8 1.7 6.1 7.6 1.5 1942 23.8 19.3 (4.4) 19.2 13.8 (5.4) 5.1 6.1 0.9 1943 30.4 24.0 (6.4) 26.5 19.4 (7.1) 4.3 5.1 0.8 1944 34.1 22.5 (11.6) 30.5 18.3 (12.2) 4.0 4.7 0.7 1945 35.4% 23.0% (12.4)% 31.7% 18.6% (13.0)% 4.1% 4.8% 0.7% 1946 24.4 22.7 (1.7) 20.1 17.8 (2.3) 4.8 5.4 0.6 1947 20.0 22.7 2.7 15.4 17.5 2.1 5.3 5.9 0.6 1948 19.3 21.1 1.8 14.4 15.7 1.3 5.6 6.0 0.4 1949 21.7 20.1 (1.6) 16.3 14.2 (2.1) 6.1 6.6 0.5 1950 20.2% 22.5% 2.3% 14.7% 16.6% 1.9% 6.1% 6.6% 0.4% 1951 20.6 24.2 3.6 15.7 18.5 2.8 5.5 6.2 0.8 1952 22.3 24.1 1.9 17.3 18.3 1.0 5.6 6.4 0.8 1953 22.6 23.9 1.4 17.6 18.1 0.5 5.6 6.5 0.9 1954 22.2 22.6 0.4 16.8 16.4 (0.4) 6.0 6.8 0.8 1955 21.1% 23.3% 2.2% 15.8% 17.1% 1.4% 5.9% 6.8% 0.8% 1956 21.1 23.8 2.7 15.6 17.3 1.7 6.1 7.1 1.0 1957 22.2 23.8 1.6 16.5 17.2 0.7 6.4 7.3 0.9 1958 23.7 23.1 (0.6) 17.4 16.2 (1.2) 7.0 7.6 0.6 1959 22.7 24.1 1.4 16.5 17.1 0.6 6.9 7.7 0.7 1960 22.7% 24.9% 2.1% 16.3% 17.6% 1.3% 7.2% 8.0% 0.8% 1961 23.7 24.9 1.2 16.9 17.3 0.4 7.6 8.4 0.8 1962 23.8 25.1 1.3 17.1 17.4 0.4 7.6 8.5 0.9 1963 23.8 25.5 1.8 17.0 17.8 0.8 7.7 8.6 0.9 1964 23.3 24.4 1.1 16.5 16.6 0.1 7.8 8.8 1.0 1965 23.0% 24.4% 1.3% 16.1% 16.6% 0.4% 7.9% 8.8% 0.9% 1966 23.7 25.1 1.3 16.9 17.3 0.3 8.1 9.1 1.0 1967 25.6 25.4 (0.2) 18.4 17.4 (1.0) 8.6 9.5 0.8 1968 26.2 26.9 0.7 18.6 18.5 (0.1) 9.0 9.8 0.8 1969 26.3 28.0 1.8 18.3 19.3 1.0 9.4 10.2 0.8 1970 27.6% 26.9% (0.7)% 19.1% 17.7% (1.4)% 10.3% 11.0% 0.7% 1971 28.0 26.2 (1.8) 19.2 16.8 (2.4) 10.9 11.5 0.6 1972 27.8 27.3 (0.6) 19.3 17.5 (1.8) 11.0 12.3 1.3 1973 27.1 27.4 0.3 18.7 17.9 (0.8) 10.9 12.0 1.1 1974 28.3 28.0 (0.3) 19.4 18.5 (0.9) 11.3 11.9 0.6

Continued 42 Facts and Figures on Government Finance, 38th Edition Tax Foundation

B3. Total Government Expenditures and Receipts As a Percentage of GDP (continued) Calendar Years 1929 – 2003

Total Government Federal Government State and Local Government Surplus or Surplus or Surplus or Year Expenditures Receipts Deficit (–) Expenditures Receipts Deficit (–) Expenditures Receipts Deficit (–) 1975 30.4% 26.3% (4.1)% 21.1% 16.9% (4.2)% 12.1% 12.2% 0.1% 1976 29.5 27.0 (2.5) 20.4 17.5 (2.9) 11.9 12.3 0.4 1977 28.8 27.2 (1.6) 19.9 17.7 (2.2) 11.6 12.3 0.6 1978 27.6 27.3 (0.4) 19.3 18.2 (1.2) 11.1 11.9 0.8 1979 27.3 27.4 0.1 19.1 18.6 (0.4) 10.8 11.3 0.5 1980 29.0% 27.4% (1.6)% 20.6% 18.7% (1.9)% 11.0% 11.3% 0.3% 1981 29.5 28.0 (1.5) 21.1 19.3 (1.7) 10.8 11.0 0.2 1982 31.5 27.3 (4.1) 22.5 18.4 (4.1) 11.1 11.1 (0.1) 1983 31.5 26.7 (4.8) 22.6 17.6 (4.9) 11.0 11.1 0.1 1984 30.3 26.6 (3.7) 21.8 17.5 (4.3) 10.5 11.1 0.6 1985 30.6% 27.0% (3.7)% 21.9% 17.7% (4.2)% 10.6% 11.1% 0.5% 1986 30.9 27.1 (3.8) 22.0 17.7 (4.3) 10.9 11.4 0.5 1987 30.7 27.9 (2.9) 21.5 18.4 (3.1) 11.0 11.3 0.3 1988 30.0 27.6 (2.4) 20.9 18.2 (2.7) 10.9 11.2 0.3 1989 29.9 27.9 (2.0) 20.8 18.4 (2.4) 10.9 11.3 0.4 1990 30.6% 27.7% (2.9)% 21.2% 18.2% (3.0)% 11.4% 11.4% 0.0% 1991 31.4 27.7 (3.7) 21.5 17.9 (3.6) 12.1 12.0 (0.1) 1992 32.4 27.6 (4.8) 22.5 17.7 (4.7) 12.3 12.2 (0.1) 1993 32.1 28.0 (4.1) 22.2 18.0 (4.1) 12.4 12.4 0.0 1994 31.1 28.3 (2.9) 21.3 18.3 (3.0) 12.3 12.4 0.1 1995 31.0% 28.6% (2.4)% 21.3% 18.7% (2.6)% 12.2% 12.4% 0.2% 1996 30.5 29.0 (1.5) 20.9 19.2 (1.8) 12.0 12.3 0.3 1997 29.6 29.3 (0.3) 20.2 19.5 (0.6) 11.8 12.2 0.4 1998 28.7 29.8 1.0 19.4 20.0 0.6 11.7 12.2 0.5 1999 28.1 30.0 1.9 18.8 20.2 1.3 11.8 12.3 0.5 2000 28.9% 31.6% 2.6% 19.1% 21.4% 2.3% 12.4% 12.4% 0.3% 2001 30.2 30.9 0.7 19.5 20.0 0.5 13.5 13.7 0.2 2002 30.5 28.2 – 2.3 19.9 17.6 – 2.3 13.5 13.5 0.0 2003 31.2 27.4 – 3.8 20.6 16.8 – 3.8 13.7 13.7 0.0

B4. Tax Freedom Day® and Total Effective Tax Rates by Level of Government Calendar Years 1900 – 2004

Federal State/Local All Governments Government Governments Tax Days Spent Total Days Spent Days Spent Freedom Working to Effective Working to Effective Working to Effective Year Day Pay Taxes Tax Rate Pay Taxes Tax Rate Pay Taxes Tax Rate 1900 January 20 20 5.7% 7 2.1% 13 3.6% 1901 January 21 21 5.5 8 2.0 12 3.5 1902* January 20 20 5.4 6 1.7 13 3.7 1903* January 19 19 5.1 5 1.3 13 3.7 1904* January 19 19 5.4 5 1.4 14 4.0 1905 January 19 19 5.2% 4 1.2% 14 3.9% 1906 January 18 18 4.8 4 1.2 13 3.6 1907* January 18 18 4.8 4 1.2 13 3.7 1908* January 19 19 5.4 4 1.2 15 4.2 1909 January 18 18 4.7 4 1.0 13 3.7 1910* January 18 18 4.8% 4 1.1% 13 3.7% 1911* January 19 19 5.0 5 1.2 13 3.8 1912* January 17 17 4.7 4 1.1 13 3.6 1913* January 18 18 4.9 4 1.2 13 3.8 1914* January 22 22 5.8 5 1.3 16 4.5 1915 January 24 24 6.3% 5 1.4% 18 5.0% 1916 January 21 21 6.0 5 1.4 16 4.6 1917 January 22 22 5.9 7 1.8 14 4.1 1918* February 6 37 10.0 23 6.4 13 3.6 1919* February 5 36 9.6 23 6.1 12 3.5 1920* February 10 41 11.4% 29 7.8% 12 3.5% 1921* February 20 51 13.7 32 8.8 18 5.0 1922 February 9 40 10.7 21 5.7 18 5.0 1923* February 2 33 8.9 15 4.1 17 4.8 1924* February 4 35 9.7 16 4.4 19 5.3 1925 February 2 33 8.9% 13 3.7% 19 5.2% 1926* February 3 34 9.3 14 3.9 19 5.4 1927* February 6 37 9.9 15 4.0 21 5.9 1928 February 5 36 10.0 14 3.8 22 6.2 1929* February 5 36 10.0 14 3.8 22 6.2 1930* February 7 38 10.6% 12 3.3% 26 7.4% 1931* February 11 42 11.5 11 2.8 31 8.8 1932* February 22 53 14.5 12 3.1 41 11.4 1933* February 27 58 16.2 19 5.3 39 10.9 1934 February 23 54 15.0 20 5.6 34 9.4 1935 February 22 53 14.5% 20 5.5% 33 9.1% 1936 February 21 52 14.5 21 5.9 31 8.5 1937* February 27 58 15.9 28 7.7 30 8.3 1938* March 2 61 16.8 28 7.6 33 9.2 1939 February 28 59 16.3 28 7.6 31 8.8 1940 March 3 62 17.0% 32 8.8% 30 8.3% 1941 March 12 71 19.6 46 12.7 25 6.9 1942 March 14 73 20.3 54 14.8 19 5.5 1943 April 2 92 25.4 76 20.8 16 4.6 1944 March 28 87 23.9 72 19.7 15 4.2 1945* March 30 89 24.6% 73 20.2% 16 4.4% 1946 March 31 90 24.7 72 19.6 18 5.1 1947 March 31 90 24.7 71 19.4 19 5.3 1948* March 24 83 22.8 64 17.3 19 5.5 1949* March 20 79 21.6 58 15.7 21 6.0 1950 March 29 88 24.2% 67 18.3% 21 5.9% 1951 April 5 95 26.1 75 20.4 20 5.7 1952 April 4 94 26.0 73 20.2 21 5.8 1953* April 4 94 25.9 73 19.9 21 6.0 1954* March 30 89 24.4 67 18.2 22 6.2

Continued 44 Facts and Figures on Government Finance, 38th Edition Tax Foundation

B4. Tax Freedom Day® and Total Effective Tax Rates by Level of Government (continued) 1900 – 2004

Federal State/Local All Governments Government Governments Tax Days Spent Total Days Spent Days Spent Freedom Working to Effective Working to Effective Working to Effective Year Day Pay Taxes Tax Rate Pay Taxes Tax Rate Pay Taxes Tax Rate 1955 April 1 91 25.1% 69 18.9% 22 6.2% 1956 April 4 94 25.8 70 19.1 24 6.6 1957* April 4 94 25.9 70 19.1 24 6.8 1958* April 2 92 25.2 67 18.1 25 7.1 1959 April 5 95 26.3 69 19.0 26 7.2 1960* April 8 98 27.1% 71 19.5% 27 7.6% 1961* April 8 98 27.0 70 19.1 28 7.9 1962 April 8 98 27.1 70 19.2 28 7.9 1963 April 10 100 27.6 71 19.5 29 8.0 1964 April 5 95 26.2 66 18.1 29 8.1 1965 April 5 95 26.1% 66 18.0% 29 8.1% 1966 April 7 97 26.8 68 18.8 29 8.0 1967 April 9 99 27.3 69 19.0 30 8.3 1968 April 15 105 28.9 74 20.2 31 8.7 1969* April 20 110 30.3 77 21.2 33 9.1 1970* April 16 106 29.1% 72 19.5% 34 9.6% 1971 April 13 103 28.3 68 18.5 35 9.8 1972 April 17 107 29.5 70 19.3 37 10.2 1973* April 17 107 29.5 71 19.7 36 9.9 1974* April 20 110 30.3 74 20.4 36 9.9 1975* April 14 104 28.7% 68 18.8% 36 9.9% 1976 April 17 107 29.4 71 19.4 36 10.0 1977 April 17 107 29.6 71 19.6 36 10.0 1978 April 18 108 29.6 74 20.1 34 9.5 1979 April 18 108 29.7 75 20.6 33 9.1 1980* April 19 109 29.9% 76 20.8% 33 9.1% 1981* April 21 111 30.6 79 21.6 32 9.0 1982* April 19 109 30.0 75 20.6 34 9.3 1983 April 16 106 29.1 72 19.7 34 9.4 1984 April 15 105 28.8 71 19.4 34 9.4 1985 April 16 106 29.2% 72 19.7% 34 9.5% 1986 April 17 107 29.4 72 19.8 35 9.6 1987 April 21 111 30.4 75 20.5 36 9.9 1988 April 20 110 30.2 74 20.3 36 9.9 1989 April 21 111 30.5 75 20.5 36 9.9 1990* April 20 110 30.2% 74 20.2% 36 9.9% 1991* April 19 109 30.1 72 19.9 37 10.2 1992 April 19 109 29.9 72 19.7 37 10.2 1993 April 20 110 30.2 73 20.0 37 10.3 1994 April 21 111 30.7 74 20.4 37 10.2 1995 April 23 113 31.0% 76 20.8% 37 10.2% 1996 April 24 114 31.4 78 21.3 36 10.1 1997 April 26 116 31.8 80 21.8 36 10.0 1998 April 27 117 32.3 81 22.3 36 10.0 1999 April 28 118 32.5 82 22.5 36 10.0 2000 April 30 120 33.0% 84 23.1% 36 9.9% 2001* April 27 117 32.2 82 22.4 35 9.8 2002 April 19 109 30.0 74 20.4 35 9.6 2003 April 19 109 30.0 74 20.3 35 9.7 2004 April 11 101 27.9 65 17.9 36 10.0

Note: Leap day is omitted to make dates comparable over time. * Year with at least one quarter in which GDP shrank. Source: Tax Foundation Special Report, No. 129, “Amercia Celebrates Tax Freedom Day,” April 2004, Tax Foundation. Tax Foundation Overview of All Governments 45

B5. Days Spent Working for All Taxes in Each State, Total Taxes as Percentage of Income, Per Capita and Rank Calendar Year 2004

Tax Days Spent Tax Burden Tax Net National Burden Tax Working to as a Percentage Burden Product Rank Freedom Day Pay Taxes of Income Per Capita Per Capita United States — April 11 101 27.8% $ 9,751 $ 35,039

Alabama 49 April 01 91 25.0% $ 7,202 $ 28,798 Alaska 50 March 26 85 23.6 8,542 36,267 Arizona 23 April 09 99 27.2 8,036 29,491 Arkansas 39 April 04 94 25.9 6,941 26,788 California 11 April 13 103 28.4 10,621 37,456 Colorado 14 April 11 101 27.8% $ 10,343 $ 37,154 Connecticut 1 April 28 118 32.3 15,681 48,489 Delaware 34 April 05 95 26.3 9,633 36,665 Florida 25 April 08 98 27.0 8,991 33,322 Georgia 21 April 09 99 27.3 8,847 32,457 Hawaii 22 April 08 98 27.1% $ 9,247 $ 34,173 Idaho 35 April 05 95 26.2 7,454 28,474 Illinois 13 April 11 101 27.9 10,524 37,695 Indiana 26 April 07 97 26.7 8,572 32,127 Iowa 41 April 03 93 25.6 8,392 32,777 Kansas 30 April 06 96 26.5% $ 8,747 $ 32,999 Kentucky 36 April 05 95 26.1 7,659 29,343 Louisiana 43 April 02 92 25.4 7,384 29,107 Maine 6 April 15 105 28.9 9,208 31,885 Maryland 15 April 11 101 27.7 11,369 41,079 Massachusetts 4 April 18 108 29.6% $ 13,148 $ 44,410 Michigan 18 April 10 100 27.4 9,380 34,222 Minnesota 12 April 12 102 28.1 10,929 38,829 Mississippi 45 April 02 92 25.2 6,513 25,814 Missouri 40 April 04 94 25.9 8,501 32,840 Montana 38 April 04 94 26.0% $ 7,455 $ 28,666 Nebraska 33 April 05 95 26.3 9,059 34,499 Nevada 9 April 13 103 28.4 9,601 33,770 New Hampshire 28 April 07 97 26.7 10,394 38,918 New Jersey 3 April 19 109 29.9 13,503 45,099 New Mexico 19 April 10 100 27.5% $ 7,536 $ 27,407 New York 2 April 27 117 32.3 13,140 40,685 North Carolina 32 April 06 96 26.4 8,168 30,899 North Dakota 42 April 03 93 25.5 8,142 31,917 Ohio 16 April 10 100 27.5 9,186 33,370 Oklahoma 46 April 02 92 25.2% $ 7,231 $ 28,667 Oregon 31 April 06 96 26.5 8,521 32,162 Pennsylvania 29 April 06 96 26.5 9,656 36,401 Rhode Island 5 April 16 106 29.2 10,418 35,704 South Carolina 48 April 01 91 25.1 7,222 28,772 South Dakota 44 April 02 92 25.4% $ 8,146 $ 32,052 Tennessee 47 April 01 91 25.1 7,800 31,112 Texas 27 April 07 97 26.8 8,559 31,967 Utah 24 April 08 98 27.0 7,318 27,094 Vermont 17 April 10 100 27.6 9,385 33,981 Virginia 20 April 10 100 27.4% $ 10,159 $ 37,044 Washington 7 April 15 105 28.8 10,800 37,502 West Virginia 37 April 04 94 26.0 6,980 26,882 Wisconsin 10 April 13 103 28.2 9,684 34,292 Wyoming 8 April 14 104 28.6 10,132 35,461 District of Columbia — April 27 117 32.1% $ 16,083 $ 50,126

Source: Tax Foundation Special Report, No. 129, “Amercia Celebrates Tax Freedom Day,” April 2004, Tax Foundation. 46 Facts and Figures on Government Finance, 38th Edition Tax Foundation

B6. Days Spent Working for Federal Taxes in Each State, Federal Taxes as a Percentage of Income, Per Capita and Rank Calendar Year 2004

Tax Days Spent Tax Burden Tax Net National Burden Working to as a Percentage Burden Product Rank Pay Taxes of Income Per Capita Per Capita United States — 65 17.9% $ 6,261 $35,039

Alabama 43 58 15.9% $ 4,590 $ 28,798 Alaska 22 62 17.2 6,255 36,267 Arizona 20 63 17.3 5,101 29,491 Arkansas 41 59 16.1 4,304 26,788 California 10 68 18.5 6,944 37,456 Colorado 8 68 18.7% $ 6,952 $ 37,154 Connecticut 1 80 21.8 10,562 48,489 Delaware 14 66 18.1 6,626 36,665 Florida 12 66 18.2 6,053 33,322 Georgia 21 63 17.3 5,605 32,457 Hawaii 47 57 15.7% $ 5,382 $ 34,173 Idaho 46 58 15.8 4,499 28,474 Illinois 11 66 18.2 6,863 37,695 Indiana 31 61 16.6 5,332 32,127 Iowa 45 58 15.8 5,182 32,777 Kansas 32 60 16.6% $ 5,474 $ 32,999 Kentucky 39 59 16.1 4,721 29,343 Louisiana 48 56 15.5 4,502 29,107 Maine 29 61 16.6 5,302 31,885 Maryland 17 65 17.8 7,311 41,079 Massachusetts 2 74 20.2% $ 8,971 $ 44,410 Michigan 24 63 17.2 5,884 34,222 Minnesota 19 64 17.7 6,863 38,829 Mississippi 50 56 15.3 3,940 25,814 Missouri 33 61 16.6 5,443 32,840 Montana 36 59 16.3% $ 4,659 $ 28,666 Nebraska 40 58 16.1 5,548 34,499 Nevada 9 68 18.7 6,312 33,770 New Hampshire 6 70 19.2 7,487 38,918 New Jersey 3 73 19.8 8,936 45,099 New Mexico 18 65 17.7% $ 4,864 $ 27,407 New York 5 71 19.4 7,910 40,685 North Carolina 28 61 16.7 5,159 30,899 North Dakota 44 58 15.8 5,049 31,917 Ohio 37 59 16.2 5,409 33,370 Oklahoma 42 59 16.0% $ 4,584 $ 28,667 Oregon 27 62 17.0 5,477 32,162 Pennsylvania 26 62 17.1 6,223 36,401 Rhode Island 15 66 18.0 6,442 35,704 South Carolina 38 59 16.1 4,638 28,772 South Dakota 34 60 16.4% $ 5,266 $ 32,052 Tennessee 30 61 16.6 5,170 31,112 Texas 16 66 18.0 5,763 31,967 Utah 35 59 16.3 4,404 27,094 Vermont 23 63 17.2 5,858 33,981 Virginia 13 66 18.1% $ 6,705 $ 37,044 Washington 7 69 18.9 7,071 37,502 West Virginia 49 56 15.4 4,138 26,882 Wisconsin 25 63 17.1 5,877 34,292 Wyoming 4 72 19.7 6,970 35,461 District of Columbia — 71 19.3% $ 9,665 $ 50,126

Note: New Tax Freedom Day data is released every year on April 15. Source: Tax Foundation Special Report, No. 129, “Amercia Celebrates Tax Freedom Day,” April 2004, Tax Foundation. Tax Foundation Overview of All Governments 47

B7. Days Spent Working for State/Local Taxes in Each State, State/ Local Taxes as a Percentage of Income, Per Capita and Rank Calendar Year 2004

Tax Days Spent Tax Burden Tax Burden Working to as a Percentage Burden Net National Product Rank Pay Taxes of Income Per Capita Per Capita United States — 36 10.0% $ 3,490 $ 35,039

Alabama 41 33 9.1% $ 2,612 $ 28,798 Alaska 50 23 6.3 2,287 36,267 Arizona 20 36 10.0 2,935 29,491 Arkansas 25 35 9.8 2,638 26,788 California 26 35 9.8 3,676 37,456 Colorado 40 33 9.1% $ 3,391 $ 37,154 Connecticut 9 38 10.6 5,119 48,489 Delaware 48 29 8.2 3,008 36,665 Florida 45 32 8.8 2,938 33,322 Georgia 18 36 10.0 3,242 32,457 Hawaii 4 41 11.3% $ 3,865 $ 34,173 Idaho 11 37 10.4 2,956 28,474 Illinois 32 35 9.7 3,661 37,695 Indiana 16 36 10.1 3,241 32,127 Iowa 27 35 9.8 3,211 32,777 Kansas 22 36 9.9% $ 3,273 $ 32,999 Kentucky 17 36 10.0 2,938 29,343 Louisiana 23 36 9.9 2,882 29,107 Maine 2 44 12.3 3,907 31,885 Maryland 24 36 9.9 4,059 41,079 Massachusetts 36 34 9.4% $ 4,177 $ 44,410 Michigan 13 37 10.2 3,495 34,222 Minnesota 10 38 10.5 4,066 38,829 Mississippi 19 36 10.0 2,573 25,814 Missouri 38 33 9.3 3,058 32,840 Montana 28 35 9.8% $ 2,796 $ 28,666 Nebraska 14 37 10.2 3,512 34,499 Nevada 30 35 9.7 3,289 33,770 New Hampshire 49 27 7.5 2,906 38,918 New Jersey 15 36 10.1 4,567 45,099 New Mexico 29 35 9.7% $ 2,671 $ 27,407 New York 1 46 12.9 5,230 40,685 North Carolina 31 35 9.7 3,009 30,899 North Dakota 33 35 9.7 3,093 31,917 Ohio 3 41 11.3 3,777 33,370 Oklahoma 39 33 9.2% $ 2,646 $ 28,667 Oregon 34 34 9.5 3,044 32,162 Pennsylvania 35 34 9.4 3,432 36,401 Rhode Island 5 40 11.1 3,976 35,704 South Carolina 43 32 9.0 2,584 28,772 South Dakota 42 32 9.0% $ 2,880 $ 32,052 Tennessee 47 30 8.5 2,630 31,112 Texas 46 31 8.7 2,797 31,967 Utah 7 39 10.8 2,915 27,094 Vermont 12 37 10.4 3,527 33,981 Virginia 37 34 9.3% $ 3,453 $ 37,044 Washington 21 36 9.9 3,729 37,502 West Virginia 8 38 10.6 2,842 26,882 Wisconsin 6 40 11.1 3,807 34,292 Wyoming 44 32 8.9 3,162 35,461 District of Columbia — 46 12.8% $ 6,418 $ 50,126

by State

Continued

Selected Calendar Years 1970 – 2004

B8. Tax Freedom Day

1970 1975 1980 1985 1990 1995 2000 2002 2003 2004

United States April 16 April 14 April 19 April 16 April 20 April 23 April 30 April 19 April 17 April 11

Alabama April 06 April 06 April 13 April 10 April 10 April 14 April 16 April 06 April 04 April 01 Alaska April 22 April 24 April 27 April 15 April 19 April 14 April 15 31 March 28 March 26 March Arizona April 21 April 18 April 17 April 14 April 21 April 21 April 28 April 18 April 16 April 09 Arkansas April 08 April 03 April 10 April 07 April 11 April 17 April 21 April 09 April 07 April 04 California April 17 April 17 April 15 April 13 April 18 April 21 May 08 April 28 April 27 April 13

Colorado April 15 April 12 April 15 April 15 April 17 April 20 May 01 April 22 April 19 April 11 Connecticut April 17 April 17 April 21 April 21 April 25 May 04 May 19 May 07 May 05 April 28 Delaware April 20 April 17 April 22 April 15 April 17 April 23 April 21 April 09 April 07 April 05 Florida April 15 April 09 April 11 April 12 April 16 April 21 April 29 April 15 April 13 April 08 Georgia April 11 April 08 April 15 April 13 April 18 April 20 April 27 April 17 April 15 April 09

Hawaii April 15 April 12 April 18 April 13 April 23 April 24 April 26 April 12 April 11 April 08 Idaho April 10 April 07 April 10 April 09 April 13 April 19 April 25 April 14 April 13 April 05 Illinois April 19 April 15 April 25 April 18 April 23 April 25 May 01 April 20 April 18 April 11 Indiana April 16 April 14 April 18 April 15 April 16 April 21 April 22 April 12 April 12 April 07 Iowa April 16 April 14 April 24 April 15 April 20 April 24 April 22 April 11 April 09 April 03

Kansas April 15 April 13 April 21 April 15 April 20 April 23 April 25 April 13 April 12 April 06 Kentucky April 10 April 09 April 11 April 09 April 14 April 20 April 20 April 10 April 08 April 05 Louisiana April 09 April 09 April 15 April 16 April 12 April 12 April 19 April 07 April 05 April 02 Maine April 14 April 16 April 15 April 15 April 20 April 27 May 04 April 22 April 21 April 15 Maryland April 16 April 15 April 21 April 17 April 19 April 23 April 30 April 17 April 15 April 11

Massachusetts April 18 April 20 April 24 April 18 April 21 April 25 May 11 May 01 April 30 April 18 Michigan April 19 April 17 April 23 April 19 April 21 April 21 April 27 April 18 April 17 April 10 Minnesota April 14 April 17 April 21 April 17 April 23 April 29 May 03 April 22 April 22 April 12 Mississippi April 11 April 08 April 11 April 09 April 11 April 17 April 17 April 07 April 06 April 02 Missouri April 12 April 11 April 15 April 10 April 14 April 19 April 22 April 12 April 10 April 04 Tax Foundation Overview of All Governments 49

15.

by State (continued)

Selected Calendar Years 1970 – 2004

B8. Tax Freedom Day

1970 1975 1980 1985 1990 1995 2000 2002 2003 2004

April 17April 11 April May 08 May 02 May 04 May 06 May 17 May 01 May 0127 April

est Virginia April 15 April 15 April 18 April 18 April 13 April 16 April 18 April 06 April 05 April 04

ashington April 17 April 17 April 22 April 20 April 25 May 01 May 09 April 27 April 25 April 15

irginia April 13 April 10 April 13 April 11 April 17 April 19 April 28 April 16 April 14 April 10

ermont April 23 April 20 April 18 April 18 April 25 April 26 May 01 April 18 April 16 April 10

ennessee April 13 April 08 April 11 April 10 April 11 April 13 April 15 April 05 April 04 April 01 exas April 11 April 10 April 16 April 16 April 19 April 20 April 24 April 14 April 12 April 07

Montana April 15 April 12 April 20 April 16 April 16 April 21 April 21 April 09 April 08 April 04 Nebraska April 16 April 11 April 24 April 11 April 17 April 22 April 25 April 12 April 11 April 05 Nevada April 24 April 20 April 19 April 17 April 20 April 25 May 03 April 21 April 18 April 13 New Hampshire April 20 April 13 April 12 April 09 April 19 April 20 April 29 April 16 April 13 April 07 New Jersey April 16 April 17 April 23 April 24 April 27 May 01 May 10 April 27 April 25 April 19

New Mexico April 15 April 08 April 14 April 08 April 15 April 19 April 17 April 04 April 02 April 10 New York April 24 April 26 April 29 April 29 May 02 May 03 May 09 April 29 April 27 April 27 North Carolina April 10 April 08 April 14 April 11 April 15 April 17 April 22 April 13 April 11 April 06 North Dakota April 18 April 07 April 28 April 09 April 14 April 23 April 20 April 11 April 09 April 03 Ohio April 10 April 09 April 15 April 13 April 15 April 21 April 24 April 14 April 12 April 10

Oklahoma April 06 April 04 April 10 April 13 April 12 April 14 April 17 April 07 April 05 April 02 Oregon April 16 April 14 April 20 April 16 April 21 April 19 April 25 April 14 April 12 April 06 Pennsylvania April 13 April 11 April 18 April 16 April 16 April 22 April 25 April 13 April 12 April 06 Rhode Island April 13 April 16 April 21 April 16 April 21 April 25 May 04 April 22 April 21 April 16 South Carolina April 06 April 06 April 12 April 10 April 13 April 17 April 20 April 09 April 07 April 01

South Dakota April 16 April 06 April 20 April 08 April 10 April 20 April 20 April 09 April 07 April 02 T T Utah April 14 April 10 April 14 April 14 April 15 April 21 April 26 April 16 April 14 April 08 V

V W W Wisconsin April 21 April 18 April 20 April 21 April 24 April 30 May 02 April 19 April 17 April 13 Wyoming April 25 April 20 April 29 May 05 April 22 April 25 May 09 April 22 April 20 April 14

District of Columbia

Notes: “Tax Freedom Day” marks the day when the average American has earned enough to pay all federal, state and local taxes. All data for years between 1970 to present are available upon request. New Tax Freedom Day data is released every year on April Source: Tax Foundation Special Report, No. 129, “Amercia Celebrates Tax Freedom Day,” April 2004, Tax Foundation. 50 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Continued

Selected Calendar Years 1970 – 2004

B9. Total Tax Burden as a Percentage of Income, by State

1970 1975 1980 1985 1990 1995 2000 2002 2003 2004

United States 29.1% 28.7% 29.9% 29.2% 30.2% 31.0% 33.0% 30.0% 29.5% 27.8%

Alabama 26.5% 26.4% 28.3% 27.5% 27.4% 28.6% 29.2% 26.3% 25.9% 25.0% Alaska 30.7 31.4 32.3 28.8 30.0 28.8 28.8 24.7 24.0 23.6 Arizona 30.6 29.6 29.5 28.7 30.6 30.6 32.5 29.6 29.1 27.2 Arkansas 27.0 25.7 27.5 26.7 27.7 29.4 30.4 27.2 26.7 25.9 California 29.6 29.6 29.0 28.3 29.8 30.5 35.3 32.6 32.1 28.4

Colorado 29.0% 28.2% 29.0% 28.9% 29.4% 30.2% 33.2% 30.7% 30.0% 27.8% Connecticut 29.5 29.4 30.4 30.5 31.5 34.0 38.3 35.0 34.5 32.3 Delaware 30.3 29.6 30.9 28.9 29.5 31.0 30.6 27.3 26.8 26.3 Florida 28.8 27.3 27.9 28.2 29.3 30.6 32.8 29.0 28.4 27.0 Georgia 27.7 27.1 29.0 28.5 29.7 30.3 32.1 29.4 28.9 27.3

Hawaii 29.0% 28.2% 29.7% 28.4% 31.1% 31.3% 32.0% 28.1% 27.9% 27.1% Idaho 27.6 26.8 27.5 27.1 28.4 30.0 31.6 28.8 28.3 26.2 Illinois 29.9 29.0 31.6 29.8 31.0 31.6 33.2 30.2 29.7 27.9 Indiana 29.1 28.6 29.6 28.8 29.3 30.5 30.9 28.2 28.0 26.7 Iowa 29.1 28.7 31.5 28.9 30.4 31.3 30.8 27.9 27.3 25.6

Kansas 28.9% 28.3% 30.4% 28.9% 30.2% 31.1% 31.6% 28.3% 28.0% 26.5% Kentucky 27.5 27.3 27.9 27.2 28.8 30.2 30.2 27.4 27.0 26.1 Louisiana 27.2 27.2 28.8 29.0 28.1 28.0 30.1 26.6 26.2 25.4 Maine 28.7 29.1 28.9 28.8 30.3 32.1 34.1 30.7 30.4 28.9 Maryland 29.1 28.9 30.6 29.5 30.1 31.1 33.1 29.4 28.9 27.7

Massachusetts 29.6% 30.4% 31.3% 29.8% 30.5% 31.8% 36.1% 33.4% 33.0% 29.6% Michigan 30.1 29.6 31.2 29.9 30.7 30.6 32.2 29.8 29.5 27.4 Minnesota 28.7 29.3 30.4 29.6 31.1 32.7 33.8 30.9 30.7 28.1 Mississippi 27.7 27.0 27.9 27.3 27.7 29.4 29.6 26.8 26.4 25.2 Missouri 28.0 27.7 28.9 27.5 28.7 30.0 30.7 28.0 27.6 25.9 Tax Foundation Overview of All Governments 51

Selected Calendar Years 1970 – 2004

B9. Total Tax Burden as a Percentage of Income, by State (continued)

1970 1975 1980 1985 1990 1995 2000 2002 2003 2004

29.5% 27.8% 35.1% 33.6% 34.0% 34.6% 37.7% 33.3% 33.2% 32.1%

est Virginia 28.9 29.0 29.8 29.7 28.4 29.1 29.6 26.5 26.2 26.0

ashington 29.6 29.6 31.0 30.4 31.8 33.4 35.4 32.2 31.6 28.8

irginia 28.3% 27.6% 28.3% 27.9% 29.4% 30.0% 32.5% 29.1% 28.6% 27.4%

ermont 31.0 30.4 29.7 29.8 31.8 31.9 33.3 29.7 29.1 27.6

ennessee 28.3 27.0 27.9 27.6 27.9 28.5 29.0 26.3 25.9 25.1 exas 27.7 27.5 29.0 29.3 30.0 30.3 31.5 28.7 28.0 26.8

Montana 28.8% 28.0% 30.3% 29.2% 29.1% 30.6% 30.6% 27.4% 27.0% 26.0% Nebraska 29.2 27.8 31.3 27.8 29.5 30.8 31.7 28.1 27.7 26.3 Nevada 31.3 30.2 30.1 29.3 30.3 31.7 33.8 30.4 29.7 28.4 New Hampshire 30.2 28.3 28.1 27.2 30.0 30.2 32.7 29.3 28.3 26.7 New Jersey 29.1 29.6 31.0 31.2 32.3 33.3 35.6 32.1 31.6 29.9

New Mexico 29.0% 27.0% 28.6% 26.9% 28.9% 29.9% 29.4% 25.8% 25.4% 27.5% New York 31.3 31.9 32.9 32.7 33.4 33.8 35.5 32.6 32.1 32.3 North Carolina 27.6 27.0 28.7 27.8 28.9 29.5 30.7 28.3 27.9 26.4 North Dakota 29.8 26.7 32.4 27.3 28.5 31.1 30.3 27.7 27.3 25.5 Ohio 27.6 27.2 28.9 28.3 28.8 30.4 31.3 28.5 28.1 27.5

Oklahoma 26.5% 25.8% 27.4% 28.3% 28.1% 28.7% 29.5% 26.6% 26.2% 25.2% Oregon 29.2 28.6 30.1 29.1 30.5 30.0 31.6 28.5 28.1 26.5 Pennsylvania 28.3 27.9 29.6 29.1 29.2 30.9 31.7 28.5 28.1 26.5 Rhode Island 28.2 29.3 30.6 29.2 30.6 31.6 34.1 30.9 30.7 29.2 South Carolina 26.4 26.3 28.1 27.7 28.4 29.5 30.2 27.2 26.8 25.1

South Dakota 29.2% 26.4% 30.3% 27.0% 27.5% 30.2% 30.2% 27.2% 26.7% 25.4% T T Utah 28.8 27.5 28.8 28.6 29.0 30.5 31.9 29.2 28.7 27.0 V

V W W Wisconsin 30.5 29.7 30.3 30.5 31.5 33.0 33.5 30.1 29.6 28.2 Wyoming 31.7 30.4 32.8 34.4 30.9 31.6 35.5 30.7 30.2 28.6

District of Columbia

Notes: All data for years between 1970 to present are available upon request. New data is released every year on April 15. Source: Tax Foundation Special Report, No. 129, “Amercia Celebrates Tax Freedom Day,” April 2004, Tax Foundation. 52 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Continued

Selected Calendar Years 1970 – 2004

B10. Federal Tax Burden as a Percentage of Income, by State

1970 1975 1980 1985 1990 1995 2000 2002 2003 2004

United States 19.5% 18.8% 20.8% 19.7% 20.2% 20.8% 23.1% 20.4% 19.8% 17.9%

Alabama 18.4% 18.1% 20.0% 19.2% 19.1% 20.1% 20.7% 18.1% 17.6% 15.9% Alaska 19.8 20.6 23.2 21.2 22.1 22.1 22.4 18.9 18.4 17.2 Arizona 20.2 18.4 19.7 18.6 19.4 20.1 22.6 19.8 19.2 17.3 Arkansas 18.9 17.5 19.3 18.2 18.9 19.8 20.7 18.2 17.7 16.1 California 19.0 18.4 20.1 19.2 20.2 20.6 24.8 22.1 21.5 18.5

Colorado 19.3% 18.5% 20.4% 19.7% 19.7% 20.8% 24.1% 21.5% 20.8% 18.7% Connecticut 20.9 20.3 22.2 21.5 22.2 23.1 27.6 24.4 23.7 21.8 Delaware 21.2 19.7 21.5 19.9 20.6 21.0 23.0 20.0 19.5 18.1 Florida 20.3 19.0 20.5 20.0 20.5 21.2 23.9 20.6 20.0 18.2 Georgia 19.3 18.0 20.1 19.1 19.9 20.4 22.3 19.6 19.0 17.3

Hawaii 18.6% 17.6% 19.3% 17.9% 19.6% 19.6% 20.5% 17.6% 17.2% 15.7% Idaho 18.2 17.9 19.2 18.4 18.7 19.9 21.2 18.7 18.2 15.8 Illinois 20.1 19.3 22.3 20.5 21.2 21.8 23.7 20.9 20.3 18.2 Indiana 19.9 19.4 21.7 19.8 19.9 21.0 21.5 18.9 18.3 16.6 Iowa 18.7 18.8 21.7 18.9 19.7 20.2 20.7 18.3 17.8 15.8

Kansas 19.2% 19.3% 21.5% 19.9% 20.4% 20.8% 21.7% 18.8% 18.2% 16.6% Kentucky 18.9 18.4 19.8 18.8 19.1 19.8 20.5 18.1 17.6 16.1 Louisiana 18.9 19.1 21.0 20.1 18.7 19.1 20.2 17.3 16.8 15.5 Maine 18.2 18.0 18.9 18.3 19.2 20.0 21.6 18.8 18.4 16.6 Maryland 19.4 18.9 21.1 20.0 20.4 21.1 23.2 20.0 19.4 17.8

Massachusetts 19.6% 18.6% 20.5% 20.1% 20.7% 21.6% 26.5% 23.7% 23.1% 20.2% Michigan 20.1 19.3 21.7 19.8 20.7 21.1 22.4 19.9 19.4 17.2 Minnesota 18.5 18.3 20.6 18.8 20.0 21.1 23.0 20.3 19.7 17.7 Mississippi 17.6 17.3 19.1 18.4 18.4 19.3 19.7 17.3 16.8 15.3 Missouri 19.5 18.9 21.0 19.4 19.9 20.5 21.5 19.0 18.4 16.6 Tax Foundation Overview of All Governments 53

Selected Calendar Years 1970 – 2004

1970 1975 1980 1985 1990 1995 2000 2002 2003 2004

19.5% 18.0% 22.5% 20.7% 20.3% 22.1% 24.8% 21.4% 21.1% 19.3%

B10. Federal Tax Burden as a Percentage of Income, by State (continued)

est Virginia 19.6 18.8 20.3 19.1 18.8 19.3 19.5 16.9 16.5 15.4

ashington 19.4 19.7 22.0 20.2 21.0 22.0 25.4 22.5 21.8 18.9

irginia 19.7% 18.7% 20.0% 19.3% 20.2% 20.7% 23.3% 20.2% 19.6% 18.1%

ermont 19.1 18.0 19.6 19.2 20.6 20.6 22.4 19.5 19.0 17.2

ennessee 19.8 18.7 20.1 19.4 19.8 20.4 21.4 18.8 18.2 16.6 exas 19.8 19.4 21.4 20.9 20.5 20.8 23.0 20.3 19.7 18.0

Montana 18.8% 18.1% 20.8% 19.6% 19.4% 20.5% 21.0% 18.4% 17.9% 16.3% Nebraska 19.2 18.5 21.4 18.5 19.3 20.1 21.5 18.5 17.9 16.1 Nevada 21.5 20.3 22.0 21.0 21.3 22.1 24.7 21.6 20.8 18.7 New Hampshire 20.5 19.6 21.0 20.2 21.8 21.7 25.4 22.4 21.7 19.2 New Jersey 20.4 19.9 21.9 21.8 22.2 22.4 25.6 22.5 21.9 19.8

New Mexico 19.1% 17.9% 19.8% 18.8% 18.8% 19.6% 18.9% 16.2% 15.7% 17.7% New York 19.6 18.5 20.5 19.7 20.4 20.9 23.4 20.7 20.1 19.4 North Carolina 19.0 18.1 20.0 19.0 19.6 19.9 21.3 18.9 18.4 16.7 North Dakota 18.7 17.8 23.1 19.3 19.4 21.0 20.4 18.1 17.5 15.8 Ohio 19.6 18.9 21.0 19.1 19.3 20.1 21.0 18.4 17.9 16.2

Oklahoma 18.7% 18.1% 19.9% 19.6% 19.0% 19.3% 20.1% 17.6% 17.1% 16.0% Oregon 19.8 18.9 20.9 19.0 19.9 20.3 22.2 19.7 19.1 17.0 Pennsylvania 19.6 18.7 20.6 19.8 20.1 21.0 22.4 19.5 19.0 17.1 Rhode Island 19.0 19.2 20.8 19.6 20.6 20.9 23.0 20.1 19.7 18.0 South Carolina 18.2 17.7 19.3 18.4 18.8 19.9 20.8 18.3 17.7 16.1

South Dakota 17.5% 16.8% 20.4% 17.9% 18.7% 20.7% 21.4% 18.7% 18.1% 16.4% T T Utah 18.7 18.0 19.1 18.3 18.7 20.0 21.2 18.7 18.1 16.3 V

V W W Wisconsin 19.1 18.5 20.3 19.2 20.1 20.9 22.2 19.5 18.9 17.1 Wyoming 21.0 20.4 22.0 21.5 21.3 22.7 26.2 22.3 21.7 19.7

District of Columbia Notes: All data for years between 1970 to present are available upon request. New data is released every year on April 15. Source: Tax Foundation Special Report, No. 129, “Amercia Celebrates Tax Freedom Day,” April 2004, Tax Foundation. 54 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Continued

Selected Calendar Years 1970 – 2004

B11. State and Local Tax Burden as a Percentage of Income, by State

1970 1975 1980 1985 1990 1995 2000 2002 2003 2004

United States 9.6% 9.9% 9.1% 9.5% 9.9% 10.2% 9.9% 9.6% 9.7% 10.0%

Alabama 8.1% 8.3% 8.3% 8.3% 8.3% 8.6% 8.5% 8.2% 8.4% 9.1% Alaska 10.9 10.8 9.1 7.5 7.9 6.7 6.4 5.7 5.6 6.3 Arizona 10.4 11.2 9.8 10.0 11.1 10.5 9.8 9.8 9.9 10.0 Arkansas 8.1 8.1 8.2 8.5 8.8 9.6 9.7 9.0 9.0 9.8 California 10.6 11.2 8.9 9.1 9.6 10.0 10.5 10.5 10.6 9.8

Colorado 9.7% 9.7% 8.7% 9.3% 9.7% 9.4% 9.1% 9.2% 9.3% 9.1% Connecticut 8.6 9.1 8.3 9.0 9.3 11.0 10.8 10.7 10.8 10.6 Delaware 9.1 9.9 9.3 9.1 8.9 9.9 7.6 7.3 7.3 8.2 Florida 8.5 8.3 7.4 8.1 8.8 9.4 8.9 8.4 8.4 8.8 Georgia 8.4 9.1 8.9 9.3 9.9 9.9 9.9 9.8 9.8 10.0

Hawaii 10.4% 10.6% 10.4% 10.4% 11.5% 11.7% 11.5% 10.6% 10.7% 11.3% Idaho 9.4 8.9 8.3 8.7 9.7 10.1 10.3 10.0 10.1 10.4 Illinois 9.8 9.6 9.2 9.3 9.8 9.8 9.5 9.3 9.4 9.7 Indiana 9.2 9.2 8.0 9.0 9.3 9.5 9.4 9.3 9.7 10.1 Iowa 10.4 9.8 9.8 10.0 10.6 11.1 10.0 9.5 9.5 9.8

Kansas 9.7% 9.1% 8.9% 9.0% 9.8% 10.3% 9.9% 9.5% 9.7% 9.9% Kentucky 8.7 8.8 8.1 8.4 9.6 10.4 9.7 9.3 9.4 10.0 Louisiana 8.3 8.1 7.8 9.0 9.3 8.9 9.8 9.3 9.4 9.9 Maine 10.5 11.1 10.0 10.5 11.1 12.1 12.5 11.9 12.1 12.3 Maryland 9.7 10.1 9.5 9.5 9.7 10.0 9.9 9.4 9.5 9.9

Massachusetts 10.0% 11.8% 10.8% 9.7% 9.8% 10.1% 9.6% 9.7% 9.9% 9.4% Michigan 10.0 10.3 9.4 10.1 10.0 9.5 9.8 9.8 10.1 10.2 Minnesota 10.2 11.0 9.8 10.7 11.1 11.6 10.9 10.6 11.0 10.5 Mississippi 10.1 9.7 8.8 9.0 9.4 10.1 9.9 9.5 9.6 10.0 Missouri 8.4 8.8 8.0 8.0 8.8 9.5 9.2 9.1 9.2 9.3 Tax Foundation Overview of All Governments 55

Selected Calendar Years 1970 – 2004

1970 1975 1980 1985 1990 1995 2000 2002 2003 2004

10.1% 9.9% 12.6% 12.9% 13.7% 12.5% 12.9% 11.9% 12.1% 12.8%

B11. State and Local Tax Burden as a Percentage of Income, by State (continued)

est Virginia 9.3 10.2 9.5 10.6 9.6 9.8 10.1 9.6 9.7 10.6

ashington 10.2 9.9 8.9 10.1 10.8 11.4 9.9 9.7 9.8 9.9

irginia 8.6% 8.9% 8.3% 8.6% 9.2% 9.3% 9.2% 8.8% 8.9% 9.3%

ermont 11.9 12.3 10.1 10.6 11.1 11.4 11.0 10.2 10.1 10.4

ennessee 8.5 8.3 7.8 8.2 8.1 8.0 7.6 7.5 7.8 8.5 exas 7.9 8.1 7.6 8.4 9.5 9.6 8.5 8.3 8.3 8.7

Montana 10.0% 9.9% 9.4% 9.7% 9.7% 10.1% 9.6% 9.0% 9.1% 9.8% Nebraska 10.0 9.3 9.9 9.3 10.2 10.7 10.2 9.7 9.8 10.2 Nevada 9.8 9.9 8.2 8.3 9.0 9.6 9.0 8.8 8.9 9.7 New Hampshire 9.7 8.7 7.1 7.0 8.2 8.5 7.3 6.9 6.6 7.5 New Jersey 8.7 9.7 9.1 9.4 10.1 10.8 10.0 9.6 9.7 10.1

New Mexico 9.9% 9.2% 8.8% 8.1% 10.1% 10.3% 10.5% 9.6% 9.7% 9.7% New York 11.7 13.4 12.4 13.1 13.1 12.9 12.1 11.9 11.9 12.9 North Carolina 8.6 8.9 8.7 8.8 9.3 9.6 9.3 9.4 9.5 9.7 North Dakota 11.1 8.9 9.3 7.9 9.1 10.1 9.8 9.7 9.8 9.7 Ohio 8.1 8.3 7.8 9.3 9.5 10.3 10.3 10.1 10.2 11.3

Oklahoma 7.8% 7.7% 7.5% 8.7% 9.1% 9.4% 9.3% 9.0% 9.1% 9.2% Oregon 9.4 9.7 9.3 10.1 10.6 9.7 9.4 8.8 9.0 9.5 Pennsylvania 8.7 9.2 9.0 9.3 9.1 9.9 9.3 9.0 9.1 9.4 Rhode Island 9.2 10.0 9.8 9.7 10.0 10.7 11.0 10.8 11.0 11.1 South Carolina 8.2 8.6 8.7 9.2 9.6 9.6 9.4 9.0 9.0 9.0

South Dakota 11.7% 9.5% 9.9% 9.1% 8.8% 9.5% 8.9% 8.5% 8.5% 9.0% T T Utah 10.1 9.5 9.6 10.2 10.2 10.5 10.7 10.5 10.6 10.8 V

V W W Wisconsin 11.5 11.2 10.0 11.3 11.4 12.1 11.3 10.6 10.6 11.1 Wyoming 10.7 10.0 10.8 13.0 9.6 8.9 9.3 8.4 8.5 8.9

District of Columbia

Notes: All data for years between 1970 to present are available upon request. New data is released every year on April 15. Source: Tax Foundation Special Report, No. 129, “Amercia Celebrates Tax Freedom Day,” April 2004, Tax Foundation. 56 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Continued

Selected Calendar Years 1970 – 2004

B12. Total Tax Burden, Per Capita, by State

1970 1975 1980 1985 1990 1995 2000 2002 2003 2004

United States $ 1,336 $ 1,944 $ 3,270 $ 4,573 $ 6,189 $ 7,586 $ 10,081 $ 9,406 $ 9,542 $ 9,751 Alabama $ 882 $ 1,384 $ 2,401 $ 3,393 $ 4,547 $ 5,878 $ 7,129 $ 6,720 $ 6,802 $ 7,202 Alaska 1,802 3,607 5,074 6,184 7,135 7,761 8,830 7,977 7,933 8,542 Arizona 1,307 1,802 3,055 4,211 5,505 6,456 8,448 7,847 7,892 8,036 Arkansas 857 1,312 2,249 3,204 4,205 5,604 6,899 6,510 6,558 6,941 California 1,599 2,306 3,753 5,090 6,841 7,814 11,713 10,892 11,086 10,621

Colorado $ 1,313 $ 1,956 $ 3,364 $ 4,746 $ 6,073 $ 7,710 $ 11,242 $ 10,338 $ 10,433 $ 10,343 Connecticut 1,689 2,337 4,070 6,089 8,829 11,228 16,272 15,097 15,397 15,681 Delaware 1,564 2,194 3,580 4,939 6,692 8,137 9,886 9,147 9,226 9,633 Florida 1,285 1,774 3,022 4,409 6,091 7,381 9,526 8,717 8,763 8,991 Georgia 1,049 1,533 2,642 3,979 5,526 6,950 9,301 8,665 8,751 8,847

Hawaii $ 1,631 $ 2,261 $ 3,679 $ 4,736 $ 7,290 $ 8,308 $ 9,292 $ 8,499 $ 8,559 $ 9,247 Idaho 1,093 1,639 2,586 3,362 4,722 6,131 7,804 7,283 7,358 7,454 Illinois 1,538 2,227 3,760 4,916 6,751 8,431 10,975 10,219 10,363 10,524 Indiana 1,247 1,825 3,007 4,022 5,402 6,929 8,625 8,134 8,325 8,572 Iowa 1,263 1,950 3,273 4,118 5,528 6,905 8,389 7,916 8,017 8,392

Kansas $ 1,240 $ 1,924 $ 3,284 $ 4,410 $ 5,759 $ 7,118 $ 8,931 $ 8,476 $ 8,640 $ 8,747 Kentucky 979 1,479 2,471 3,344 4,665 6,056 7,521 7,114 7,219 7,659 Louisiana 945 1,480 2,744 3,745 4,477 5,691 7,168 6,862 6,970 7,384 Maine 1,095 1,606 2,606 3,846 5,553 6,790 8,978 8,603 8,816 9,208 Maryland 1,492 2,197 3,686 5,330 7,260 8,702 11,527 10,730 10,884 11,369

Massachusetts $ 1,494 $ 2,149 $ 3,588 $ 5,295 $ 7,421 $ 9,242 $ 14,054 $ 13,298 $ 13,624 $ 13,148 Michigan 1,419 2,037 3,478 4,693 6,112 7,701 9,751 9,150 9,333 9,380 Minnesota 1,309 2,001 3,375 4,748 6,510 8,355 11,179 10,535 10,829 10,929 Mississippi 813 1,247 2,123 2,884 3,825 5,245 6,376 6,086 6,179 6,513 Missouri 1,207 1,740 2,917 4,054 5,338 6,894 8,652 8,144 8,260 8,501 Tax Foundation Overview of All Governments 57

Selected Calendar Years 1970 – 2004

B12. Total Tax Burden, Per Capita, by State (continued)

1970 1975 1980 1985 1990 1995 2000 2002 2003 2004

$ 1,662 $ 2,481 $ 4,616 $ 6,493 $ 9,467 $ 11,414 $ 14,982 $ 14,072 $ 14,453 $ 16,083

est Virginia 1,006 1,582 2,621 3,458 4,335 5,471 6,641 6,347 6,469 6,980

ashington 1,406 2,122 3,653 4,759 6,666 8,305 11,470 10,655 10,794 10,800

irginia $ 1,200 $ 1,804 $ 3,089 $ 4,540 $ 6,329 $ 7,644 $ 10,446 $ 9,683 $ 9,803 $ 10,159

ermont 1,268 1,733 2,786 4,124 6,010 7,091 9,362 8,826 8,924 9,385

ennessee 1,010 1,486 2,500 3,597 4,909 6,420 7,850 7,394 7,500 7,800 exas 1,130 1,732 3,111 4,425 5,478 6,760 9,059 8,315 8,377 8,559

Montana $ 1,164 $ 1,783 $ 2,963 $ 3,702 $ 4,728 $ 5,971 $ 7,189 $ 6,833 $ 6,922 $ 7,455 Nebraska 1,242 1,884 3,113 4,069 5,598 7,101 9,013 8,574 8,735 9,059 Nevada 1,716 2,325 3,829 4,782 6,550 8,291 10,285 9,219 9,160 9,601 New Hampshire 1,319 1,743 2,999 4,584 6,514 7,863 11,248 10,298 10,323 10,394 New Jersey 1,582 2,289 3,915 5,868 8,374 10,090 13,757 12,723 12,942 13,503

New Mexico $ 1,031 $ 1,503 $ 2,586 $ 3,434 $ 4,531 $ 5,798 $ 6,598 $ 6,266 $ 6,332 $ 7,536 New York 1,720 2,442 3,915 5,823 8,165 9,652 12,759 11,947 12,133 13,140 North Carolina 1,014 1,491 2,548 3,740 5,250 6,663 8,517 7,996 8,084 8,168 North Dakota 1,065 1,856 2,806 3,716 4,744 6,181 7,766 7,526 7,691 8,142 Ohio 1,275 1,819 3,134 4,309 5,679 7,290 9,053 8,511 8,659 9,186

Oklahoma $ 1,029 $ 1,551 $ 2,825 $ 3,995 $ 4,778 $ 5,781 $ 7,266 $ 6,897 $ 6,998 $ 7,231 Oregon 1,289 1,939 3,318 4,191 5,832 7,060 9,022 8,299 8,404 8,521 Pennsylvania 1,295 1,893 3,227 4,473 6,056 7,609 9,661 9,143 9,328 9,656 Rhode Island 1,309 1,887 3,192 4,569 6,473 7,763 10,230 9,732 9,952 10,418 South Carolina 903 1,365 2,350 3,433 4,777 5,962 7,511 7,017 7,096 7,222

South Dakota $ 1,064 $ 1,644 $ 2,655 $ 3,428 $ 4,686 $ 6,225 $ 8,006 $ 7,592 $ 7,707 $ 8,146 T T Utah 1,086 1,555 2,623 3,600 4,553 5,935 7,686 7,205 7,286 7,318 V

V W W Wisconsin 1,368 1,976 3,314 4,497 5,986 7,747 9,786 9,131 9,266 9,684 Wyoming 1,393 2,229 4,156 5,217 5,829 7,047 10,112 9,560 9,739 10,132

District of Columbia Notes: All data for years between 1970 to present are available upon request. New data is released every year on April 15. Source: Tax Foundation. 58 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Continued

Selected Calendar Years 1970 – 2004

B13. Federal Tax Burden Per Capita, by State

1970 1975 1980 1985 1990 1995 2000 2002 2003 2004

United States $ 896 $ 1,271 $ 2,276 $ 3,083 $ 4,151 $ 5,092 $ 7,063 $ 6,383 $ 6,392 $ 6,261 Alabama $ 612 $ 951 $ 1,699 $ 2,365 $ 3,168 $ 4,117 $ 5,045 $ 4,617 $ 4,608 $ 4,590 Alaska 1,163 2,365 3,637 4,563 5,264 5,950 6,874 6,119 6,085 6,255 Arizona 861 1,119 2,044 2,737 3,503 4,239 5,886 5,258 5,218 5,101 Arkansas 600 897 1,576 2,182 2,871 3,781 4,705 4,353 4,357 4,304 California 1,028 1,433 2,599 3,448 4,637 5,260 8,241 7,388 7,428 6,944

Colorado $ 875 $ 1,285 $ 2,360 $ 3,226 $ 4,065 $ 5,322 $ 8,150 $ 7,238 $ 7,216 $ 6,952 Connecticut 1,197 1,613 2,961 4,299 6,221 7,610 11,699 10,505 10,563 10,562 Delaware 1,092 1,461 2,496 3,393 4,670 5,527 7,424 6,712 6,709 6,626 Florida 905 1,236 2,217 3,135 4,252 5,107 6,939 6,203 6,170 6,053 Georgia 732 1,020 1,833 2,677 3,694 4,679 6,440 5,789 5,768 5,605

Hawaii $ 1,047 $ 1,410 $ 2,386 $ 2,997 $ 4,595 $ 5,212 $ 5,947 $ 5,307 $ 5,285 $ 5,382 Idaho 722 1,095 1,805 2,283 3,108 4,065 5,249 4,741 4,724 4,499 Illinois 1,034 1,486 2,658 3,377 4,613 5,816 7,839 7,069 7,077 6,863 Indiana 852 1,238 2,199 2,763 3,679 4,781 6,002 5,448 5,436 5,332 Iowa 811 1,281 2,259 2,696 3,590 4,448 5,650 5,206 5,223 5,182

Kansas $ 824 $ 1,309 $ 2,324 $ 3,040 $ 3,893 $ 4,756 $ 6,144 $ 5,629 $ 5,634 $ 5,474 Kentucky 671 999 1,752 2,316 3,105 3,971 5,100 4,692 4,707 4,721 Louisiana 656 1,042 1,998 2,585 2,986 3,887 4,824 4,455 4,462 4,502 Maine 696 995 1,705 2,443 3,520 4,234 5,695 5,272 5,319 5,302 Maryland 997 1,433 2,543 3,614 4,911 5,902 8,065 7,307 7,321 7,311

Massachusetts $ 990 $ 1,316 $ 2,352 $ 3,570 $ 5,041 $ 6,299 $ 10,317 $ 9,423 $ 9,527 $ 8,971 Michigan 947 1,329 2,424 3,108 4,121 5,315 6,777 6,131 6,141 5,884 Minnesota 845 1,250 2,289 3,022 4,191 5,387 7,586 6,926 6,954 6,863 Mississippi 516 798 1,457 1,938 2,535 3,443 4,244 3,930 3,935 3,940 Missouri 843 1,187 2,114 2,869 3,710 4,706 6,059 5,510 5,514 5,443 Tax Foundation Overview of All Governments 59

Selected Calendar Years 1970 – 2004

B13. Federal Tax Burden Per Capita, by State (continued)

1970 1975 1980 1985 1990 1995 2000 2002 2003 2004

$ 1,095 $ 1,603 $ 2,954 $ 4,003 $ 5,647 $ 7,281 $ 9,856 $ 9,039 $ 9,177 $ 9665

est Virginia 682 1,025 1,783 2,227 2,869 3,629 4,373 4,057 4,079 4,138

ashington 922 1,414 2,601 3,170 4,396 5,477 8,246 7,434 7,454 7,071

irginia $ 835 $ 1,224 $ 2,178 $ 3,142 $ 4,342 $ 5,274 $ 7,476 $ 6,739 $ 6,741 $ 6,705

ermont 781 1,029 1,842 2,656 3,905 4,566 6,284 5,798 5,835 5,858

ennessee 707 1,030 1,799 2,528 3,485 4,606 5,788 5,278 5,256 5,170 exas 807 1,221 2,297 3,151 3,740 4,629 6,613 5,897 5,882 5,763

Montana $ 758 $ 1,153 $ 2,039 $ 2,476 $ 3,148 $ 4,003 $ 4,944 $ 4,589 $ 4,600 $ 4,659 Nebraska 816 1,255 2,128 2,710 3,664 4,628 6,107 5,630 5,646 5,548 Nevada 1,178 1,562 2,791 3,433 4,610 5,790 7,540 6,542 6,416 6,312 New Hampshire 895 1,206 2,243 3,403 4,729 5,645 8,731 7,885 7,912 7,487 New Jersey 1,109 1,537 2,762 4,095 5,763 6,806 9,898 8,930 8,961 8,936

New Mexico $ 680 $ 993 $ 1,789 $ 2,395 $ 2,952 $ 3,801 $ 4,245 $ 3,925 $ 3,909 $ 4,864 New York 1,077 1,417 2,444 3,499 4,970 5,958 8,405 7,583 7,619 7,910 North Carolina 699 999 1,775 2,552 3,564 4,486 5,923 5,345 5,324 5,159 North Dakota 669 1,235 1,999 2,633 3,228 4,180 5,243 4,900 4,932 5,049 Ohio 903 1,261 2,285 2,901 3,809 4,819 6,063 5,499 5,509 5,409

Oklahoma $ 728 $ 1,090 $ 2,052 $ 2,763 $ 3,226 $ 3,886 $ 4,963 $ 4,554 $ 4,560 $ 4,584 Oregon 875 1,283 2,299 2,739 3,813 4,781 6,332 5,727 5,719 5,477 Pennsylvania 898 1,266 2,248 3,045 4,174 5,178 6,813 6,262 6,307 6,223 Rhode Island 881 1,239 2,171 3,061 4,359 5,131 6,917 6,341 6,396 6,442 South Carolina 622 918 1,619 2,289 3,168 4,023 5,171 4,708 4,706 4,638

South Dakota $ 638 $ 1,050 $ 1,791 $ 2,271 $ 3,184 $ 4,271 $ 5,660 $ 5,218 $ 5,243 $ 5,266 T T Utah 705 1,016 1,744 2,312 2,944 3,885 5,098 4,617 4,596 4,404 V

V W W Wisconsin 854 1,232 2,224 2,830 3,823 4,910 6,475 5,916 5,934 5,877 Wyoming 924 1,495 2,788 3,251 4,023 5,067 7,471 6,932 6,995 6,970

District of Columbia Notes: All data for years between 1970 to present are available upon request. New data is released every year on April 15. Source: Tax Foundation. 60 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Continued

Selected Calendar Years 1970 – 2004

B14. State and Local Tax Burden, Per Capita, by State

1970 1975 1980 1985 1990 1995 2000 2002 2003 2004

United States $ 440 $ 672 $ 993 $ 1,490 $ 2,038 $ 2,493 $ 3,018 $ 3,023 $ 3,150 $ 3,490 Alabama $ 269 $ 433 $ 702 $ 1,028 $ 1,379 $ 1,761 $ 2,083 $ 2,103 $ 2,194 $ 2,612 Alaska 639 1,242 1,437 1,620 1,871 1,812 1,955 1,858 1,848 2,287 Arizona 445 683 1,011 1,474 2,002 2,217 2,562 2,590 2,673 2,935 Arkansas 257 415 673 1,021 1,334 1,823 2,194 2,157 2,201 2,638 California 572 872 1,154 1,642 2,204 2,554 3,472 3,504 3,657 3,676

Colorado $ 437 $ 671 $ 1,004 $ 1,520 $ 2,008 $ 2,388 $ 3,093 $ 3,100 $ 3,217 $ 3,391 Connecticut 492 724 1,108 1,790 2,607 3,618 4,573 4,592 4,834 5,119 Delaware 471 733 1,084 1,546 2,022 2,610 2,462 2,436 2,517 3,008 Florida 379 537 805 1,274 1,839 2,274 2,587 2,513 2,593 2,938 Georgia 317 513 810 1,302 1,832 2,272 2,860 2,876 2,983 3,242

Hawaii $ 584 $ 851 $ 1,293 $ 1,740 $ 2,696 $ 3,097 $ 3,344 $ 3,192 $ 3,274 $ 3,865 Idaho 372 545 781 1,078 1,614 2,065 2,556 2,542 2,634 2,956 Illinois 504 741 1,102 1,539 2,138 2,615 3,136 3,149 3,286 3,661 Indiana 395 587 808 1,259 1,723 2,149 2,623 2,686 2,889 3,241 Iowa 451 670 1,014 1,422 1,938 2,457 2,739 2,710 2,794 3,211

Kansas $ 416 $ 615 $ 960 $ 1,370 $ 1,867 $ 2,362 $ 2,786 $ 2,847 $ 3,006 $ 3,273 Kentucky 309 480 719 1,027 1,560 2,084 2,421 2,422 2,512 2,938 Louisiana 288 439 746 1,160 1,491 1,804 2,343 2,407 2,508 2,882 Maine 399 611 901 1,403 2,033 2,556 3,284 3,332 3,497 3,907 Maryland 495 764 1,143 1,716 2,350 2,800 3,461 3,423 3,563 4,059

Massachusetts $ 504 $ 834 $ 1,236 $ 1,725 $ 2,380 $ 2,943 $ 3,737 $ 3,875 $ 4,097 $ 4,177 Michigan 472 708 1,054 1,585 1,991 2,387 2,974 3,019 3,192 3,495 Minnesota 464 752 1,086 1,726 2,318 2,968 3,593 3,609 3,875 4,066 Mississippi 297 450 666 946 1,290 1,802 2,132 2,156 2,244 2,573 Missouri 364 553 803 1,185 1,629 2,189 2,594 2,633 2,746 3,058 Tax Foundation Overview of All Governments 61

Selected Calendar Years 1970 – 2004

B14. State and Local Tax Burden, Per Capita, by State (continued)

1970 1975 1980 1985 1990 1995 2000 2002 2003 2004

$ 567 $ 878 $ 1,662 $ 2,490 $ 3,820 $ 4,133 $ 5,126 $ 5,034 $ 5,276 $ 6,418

est Virginia 324 557 838 1,230 1,466 1,842 2,268 2,289 2,390 2,842

ashington 484 708 1,051 1,589 2,270 2,828 3,224 3,221 3,339 3,729

irginia $ 364 $ 580 $ 910 $ 1,398 $ 1,988 $ 2,370 $ 2,970 $ 2,944 $ 3,062 $ 3,453

ermont 486 704 944 1,468 2,106 2,524 3,078 3,028 3,089 3,527

ennessee 303 456 701 1,070 1,424 1,814 2,063 2,116 2,243 2,630 exas 323 511 814 1,274 1,738 2,131 2,446 2,418 2,494 2,797

Montana $ 406 $ 630 $ 925 $ 1,226 $ 1,580 $ 1,968 $ 2,245 $ 2,244 $ 2,321 $ 2,796 Nebraska 426 629 985 1,358 1,934 2,473 2,905 2,944 3,089 3,512 Nevada 537 763 1,039 1,349 1,940 2,501 2,745 2,677 2,744 3,289 New Hampshire 424 537 756 1,181 1,785 2,218 2,516 2,412 2,411 2,906 New Jersey 473 752 1,153 1,774 2,611 3,284 3,858 3,794 3,981 4,567

New Mexico $ 351 $ 510 $ 797 $ 1,039 $ 1,579 $ 1,998 $ 2,353 $ 2,341 $ 2,423 $ 2,671 New York 642 1,025 1,471 2,324 3,195 3,695 4,354 4,364 4,514 5,230 North Carolina 314 492 773 1,188 1,686 2,176 2,594 2,651 2,761 3,009 North Dakota 396 621 807 1,083 1,516 2,000 2,523 2,626 2,759 3,093 Ohio 372 558 849 1,408 1,870 2,471 2,990 3,012 3,150 3,777

Oklahoma $ 302 $ 461 $ 773 $ 1,232 $ 1,552 $ 1,895 $ 2,303 $ 2,343 $ 2,438 $ 2,646 Oregon 413 656 1,019 1,452 2,019 2,278 2,690 2,572 2,685 3,044 Pennsylvania 397 626 979 1,428 1,882 2,431 2,847 2,881 3,021 3,432 Rhode Island 427 648 1,021 1,509 2,113 2,632 3,313 3,390 3,556 3,976 South Carolina 281 447 731 1,144 1,610 1,939 2,340 2,309 2,390 2,584

South Dakota $ 427 $ 594 $ 865 $ 1,157 $ 1,502 $ 1,955 $ 2,346 $ 2,374 $ 2,465 $ 2,880 T T Utah 382 539 879 1,288 1,608 2,050 2,588 2,588 2,690 2,915 V

V W W Wisconsin 513 744 1,090 1,666 2,164 2,836 3,311 3,215 3,332 3,807 Wyoming 469 734 1,368 1,966 1,806 1,980 2,641 2,628 2,745 3,162

District of Columbia

Notes: All data for years between 1970 to present are available upon request. New data is released every year on April 15. Source: Tax Foundation 62 Facts and Figures on Government Finance, 38th Edition Tax Foundation

B15. Government Employment Fiscal Years 1962 – 2002 Thousands

Federal Employees Total Total Executive Legislative State Year Employees Federal Branch and Judicial Military and Local 1962 11,903 5,354 2,485 30 2,840 6,549 1963 12,128 5,260 2,498 30 2,732 6,868 1964 12,468 5,220 2,470 31 2,719 7,248 1965 12,911 5,215 2,496 32 2,687 7,696 1966 14,109 5,888 2,726 33 3,129 8,221 1967 15,089 6,416 2,968 34 3,413 8,673 1968 15,741 6,639 3,020 35 3,584 9,102 1969 16,012 6,575 3,040 36 3,499 9,437 1970 15,907 6,085 2,944 38 3,104 9,822 1971 15,859 5,675 2,883 40 2,752 10,184 1972 15,874 5,225 2,823 42 2,360 10,649 1973 16,182 5,113 2,781 44 2,289 11,069 1974 16,537 5,091 2,847 46 2,198 11,446 1975 16,998 5,061 2,848 49 2,164 11,937 1976 17,140 5,002 2,833 50 2,119 12,138 1977 17,405 5,005 2,840 53 2,112 12,400 1978 17,948 5,028 2,875 55 2,099 12,920 1979 18,113 4,939 2,823 53 2,063 13,174 1980 18,340 4,965 2,821 55 2,090 13,375 1981 18,241 4,982 2,806 54 2,122 13,259 1982 18,070 4,972 2,770 55 2,147 13,098 1983 18,135 5,039 2,820 56 2,163 13,096 1984 18,304 5,088 2,854 56 2,178 13,216 1985 18,775 5,256 3,008 58 2,190 13,519 1986 19,022 5,228 2,966 55 2,206 13,794 1987 19,368 5,301 3,030 58 2,213 14,067 1988 19,704 5,289 3,054 59 2,176 14,415 1989 20,083 5,292 3,064 60 2,168 14,791 1990 20,453 5,234 3,067 61 2,106 15,219 1991 20,588 5,152 3,048 64 2,040 15,436 1992 20,606 4,931 3,017 66 1,848 15,675 1993 20,684 4,758 2,947 66 1,744 15,926 1994 20,878 4,620 2,908 63 1,648 16,258 1995 20,959 4,475 2,858 62 1,555 16,484 1996 21,016 4,354 2,786 61 1,507 16,662 1997 21,084 4,226 2,725 62 1,439 16,858 1998 21,333 4,196 2,727 62 1,407 17,137 1999 21,636 4,135 2,687 63 1,386 17,501 2000 21,885 4,092 2,645 63 1,384 17,793 2001 22,390 4,132 2,646 64 1,422 18,258 2002 22,874 4,152 2,630 66 1,456 18,722

(a) Data for 1961 through 1976 are as of June 30; starting in 1977, data are as of September 30. Source: Office of Management and Budget. Chapter C

Federal Government

This chapter displays a wide array of fiscal policy data at the federal level. Understandable federal fiscal data are essential for informed public policy because the federal government often sets the tone for state and local fiscal policy.

“C29. Federal Individual Income Tax Rates History” is the book’s most frequently consulted table. It shows the brackets and rates for each type of tax filer in every year since the passage of the first income tax in 1913. The first top marginal rate 90 years ago was 7 percent, but within four years, it was over 50 percent, and such high rates persisted until the Tax Reform Act of 1986 drove the top rate down to 28 percent. Since then the top rate has been raised twice, to 31 percent in 1991 and then to 39.6 percent in 1994, and then lowered to 38.6 in 2002 and to 35 percent in 2003.

The income tax is only one of many taxes the federal government levies. In tables C34 through C44, the reader can review the history of federal corporate income taxes, excise taxes, capital gains taxes, payroll taxes, and estate and gift taxes.

“C21. Federal Receipts by Source, Percentages” is particularly instructive because it reveals the federal government’s shift from depending on excise taxes to depending on income and social insurance taxes. In 1934, excise taxes were 45.8 percent of total receipts, while income and social insurance taxes combined were only 15.2 percent. By 2003, excise taxes as a percentage of total receipts had dropped to 3.8 percent, while individual income and social insurance taxes made up 84.5 percent of total collections. As dependence on social insurance taxes rose, so did federal debt held by federal government accounts. This trend is documented in “C46. Federal Debt.”

Because federal outlays are directly related to state expenditures, “C8. Federal Outlays by Function” leads logically to “E18. State Expenditures by Function by State.” As the federal government provides more and more money to states in the form of grants in aid, state lawmakers are spending more and more money to comply with related mandates.

Tax Foundation Federal Government 65

C1. Summary of Federal Finances Fiscal Years 1900 – 2003 ($Millions)

Surplus Gross Federal Surplus Gross Federal Fiscal Out- or Def- Debt Out- Fiscal or Debt Out- Year Receipts (a) lays (a) icit (–) (a) standing (b) Year Receipts (a) Outlays (a) Deficit (–) (a) standing (b) 1900 $ 567 $ 521 $ 46 $ 1,263 1951 $ 51,616 $ 45,514 $ 6,102 $ 255,288 1901 588 525 63 1,222 1952 66,167 67,686 (1,519) 259,097 1902 562 485 77 1,178 1953 69,608 76,101 (6,493) 265,963 1903 562 517 45 1,159 1954 69,701 70,855 (1,154) 270,812 1904 541 584 (43) 1,136 1955 65,451 68,444 (2,993) 274,366 1905 $ 544 $ 567 $ (23) $ 1,132 1956 $ 74,587 $ 70,640 $ 3,947 $ 272,693 1906 595 570 25 1,143 1957 79,990 76,578 3,412 272,252 1907 666 579 87 1,147 1958 79,636 82,405 (2,769) 279,666 1908 602 659 (57) 1,178 1959 79,249 92,098 (12,849) 287,465 1909 604 694 (89) 1,148 1960 92,492 92,191 301 290,525 1910 $ 676 $ 694 $ (18) $ 1,147 1961 $ 94,388 $ 97,723 $ (3,335) $ 292,648 1911 702 691 11 1,154 1962 99,676 106,821 (7,146) 302,928 1912 693 690 3 1,194 1963 106,560 111,316 (4,756) 310,324 1913 714 715 (c) 1,193 1964 112,613 118,528 (5,915) 316,059 1914 725 726 (c) 1,188 1965 116,817 118,228 (1,411) 322,318 1915 $ 683 $ 746 $ (63) $ 1,191 1966 $ 130,835 $ 134,532 $ (3,698) $ 328,498 1916 761 713 48 1,225 1967 148,822 157,464 (8,643) 340,445 1917 1,101 1,954 (853) 2,976 1968 152,973 178,134 (25,161) 368,685 1918 3,645 12,677 (9,032) 12,455 1969 186,882 183,640 3,242 365,769 1919 5,130 18,493 (13,363) 25,485 1970 192,807 195,649 (2,842) 380,921 1920 $ 6,649 $ 6,358 $ 291 $ 24,299 1971 $ 187,139 $ 210,172 $ (23,033) $ 408,176 1921 5,571 5,062 509 23,977 1972 207,309 230,681 (23,373) 435,936 1922 4,026 3,289 736 22,963 1973 230,799 245,707 (14,908) 466,291 1923 3,853 3,140 713 22,350 1974 263,224 269,359 (6,135) 483,893 1924 3,871 2,908 963 21,251 1975 279,090 332,332 (53,242) 541,925 1925 $ 3,641 $ 2,924 $ 717 $ 20,516 1976 $ 298,060 $ 371,792 $ (73,732) $ 628,970 1926 3,795 2,930 865 19,643 1977 355,559 409,218 (53,659) 706,398 1927 4,013 2,857 1,155 18,512 1978 399,561 458,746 (59,186) 776,602 1928 3,900 2,961 939 17,604 1979 463,302 504,032 (40,729) 829,471 1929 3,862 3,127 734 16,931 1980 517,112 590,947 (73,835) 909,050 1930 $ 4,058 $ 3,320 $ 738 $ 16,185 1981 $ 599,272 $ 678,249 $ (78,976) $ 994,845 1931 3,116 3,577 (462) 16,801 1982 617,766 745,755 (127,989) 1,137,345 1932 1,924 4,659 (2,735) 19,487 1983 600,562 808,385 (207,822) 1,371,710 1933 1,997 4,598 (2,602) 22,539 1984 666,486 851,874 (185,388) 1,564,657 1934 2,955 6,541 (3,586) n.a. 1985 734,088 946,423 (212,334) 1,817,521 1935 $ 3,609 $ 6,412 $ (2,803) n.a. 1986 $ 769,215 $ 990,460 $ (221,245) $ 2,120,629 1936 3,923 8,228 (4,304) n.a. 1987 854,353 1,004,122 (149,769) 2,346,125 1937 5,387 7,580 (2,193) n.a. 1988 909,303 1,064,489 (155,187) 2,601,307 1938 6,751 6,840 (89) n.a. 1989 991,190 1,143,671 (152,481) 2,868,039 1939 6,295 9,141 (2,846) n.a. 1990 1,031,969 1,253,198 (221,229) 3,206,564 1940 $ 6,548 $ 9,468 $ (2,920) $ 50,696 1991 $ 1,031,969 $ 1,055,041 $ (321,525) $ 3,598,178 1941 8,712 13,653 (4,941) 57,531 1992 1,055,041 1,091,279 (340,463) 4,001,787 1942 14,634 35,137 (20,503) 79,200 1993 1,091,279 1,154,401 (300,434) 4,351,044 1943 24,001 78,555 (54,554) 142,648 1994 1,154,401 1,258,627 (258,904) 4,643,307 1944 43,747 91,304 (47,557) 204,079 1995 1,258,627 1,351,830 (226,387) 4,920,586 1945 $ 45,159 $ 92,712 $ (47,553) $ 260,123 1996 $ 1,351,830 $ 1,453,062 $ (174,061) $ 5,181,465 1946 39,296 55,232 (15,936) 270,991 1997 1,453,062 1,579,292 (103,322) 5,369,206 1947 38,514 34,496 4,018 257,149 1998 1,579,292 1,721,798 (29,982) 5,478,189 1948 41,560 29,764 11,796 252,031 1999 1,721,798 1,827,454 1,873 5,605,523 1949 39,415 38,835 580 252,610 2000 1,827,454 2,025,218 86,626 5,628,700 1950 39,443 42,562 (3,119) 256,853 2001 2,025,218 1,991,194 (33,382) 5,769,881 2002 $ 1,991,194 $ 1,853,173 $ (317,461) $ 6,198,401 2003e 1,853,173 1,836,218 (467,627) 6,752,033

(a) Data include on-budget and off-budget transactions. (b) End of fiscal year. (c) Less than $ 500,000. Note: Prior to 1933, budget figures are based on the “Administrative Budget” concepts rather than the “Unified Budget” concepts. Source: Office of Management and Budget and Treasury Department. 66 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C2. Federal Receipts and Outlays by Fund Group Fiscal Years 1934 – 2003 ($Millions)

Fiscal Federal Funds Trust Funds Interfund Surplus or Deficit (–) Year Receipts Outlays Receipts Outlays Transactions Federal Funds Trust Funds 1934 $ 2,926 $ 6,558 $ 72 $ 25 $ (42) $ (3,633) $ 47 1935 3,578 6,427 76 30 (45) (2,849) 46 1936 3,871 8,335 168 9 (116) (4,464) 159 1937 4,794 7,620 691 58 (99) (2,826) 633 1938 5,477 6,689 1,474 351 (201) (1,212) 1,124 1939 4,822 8,718 1,657 607 (184) (3,896) 1,051 1940 $ 4,929 $ 8,974 $ 1,845 $ 720 $ (225) $ (4,045) $ 1,125 1941 6,900 13,260 2,090 671 (277) (6,360) 1,419 1942 12,336 34,831 2,613 620 (315) (22,496) 1,992 1943 21,117 78,765 3,279 185 (395) (57,648) 3,094 1944 40,466 92,284 3,896 (365) (615) (51,818) 4,261 1945 $ 41,875 $ 94,846 $ 5,045 $ (374) $ (1,760) $ (52,972) $ 5,419 1946 36,357 56,204 5,144 1,234 (2,205) (19,847) 3,910 1947 35,380 34,803 4,885 1,444 (1,751) 577 3,441 1948 37,822 28,988 4,894 1,932 (1,156) 8,834 2,962 1949 35,849 37,686 4,750 2,333 (1,184) (1,838) 2,417 1950 $ 35,334 $ 38,389 $ 5,823 $ 5,888 $ (1,715) $ (3,055) $ (65) 1951 46,183 43,732 6,729 3,078 (1,296) 2,451 3,651 1952 59,989 64,994 7,744 4,257 (1,566) (5,005) 3,486 1953 63,085 73,006 8,080 4,652 (1,557) (9,921) 3,427 1954 62,774 65,924 8,297 6,301 (1,370) (3,151) 1,997 1955 $ 58,168 $ 62,341 $ 8,627 $ 7,447 $ (1,344) $ (4,173) $ 1,180 1956 65,594 64,281 10,745 8,111 (1,753) 1,313 2,634 1957 68,847 67,189 13,210 11,456 (2,067) 1,657 1,755 1958 66,720 69,737 15,082 14,834 (2,166) (3,017) 248 1959 65,800 77,071 15,770 17,348 (2,321) (11,271) (1,578) 1960 $ 75,647 $ 74,856 $ 19,232 $ 19,722 $ (2,387) $ 791 $ (490) 1961 75,175 79,368 22,320 21,462 (3,107) (4,193) 858 1962 79,700 86,546 22,981 23,281 (3,005) (6,847) (299) 1963 84,013 90,643 25,792 23,918 (3,245) (6,630) 1,874 1964 87,511 96,098 28,461 25,788 (3,358) (8,588) 2,673 1965 $ 90,943 $ 94,853 $ 29,202 $ 26,703 $ (3,328) $ (3,910) $ 2,499 1966 101,428 106,590 32,959 31,495 (3,552) (5,162) 1,464 1967 111,835 127,544 42,213 35,147 (5,227) (15,709) 7,066 1968 114,726 143,100 44,011 40,799 (5,764) (28,373) 3,212 1969 143,322 148,192 51,108 42,996 (7,549) (4,871) 8,112 1970 $ 143,159 $ 156,327 $ 58,425 $ 48,099 $ (8,777) $ (13,168) $ 10,326 1971 133,785 163,681 64,937 58,074 (11,583) (29,896) 6,863 1972 148,846 178,144 71,619 65,693 (13,156) (29,299) 5,926 1973 161,357 187,044 90,767 79,988 (21,325) (25,687) 10,779 1974 181,228 201,376 103,789 89,776 (21,793) (20,148) 14,013 1975 $ 187,505 $ 248,174 $ 117,647 $ 110,220 $ (26,061) $ (60,669) $ 7,427 1976 201,099 277,242 132,509 130,099 (35,548) (76,143) 2,410 1977 241,312 304,474 151,503 142,000 (37,256) (63,162) 9,502 1978 270,490 342,372 166,468 153,771 (37,397) (71,882) 12,697 1979 316,366 375,435 188,072 169,733 (41,136) (59,069) 18,339 1980 $ 350,856 $ 433,494 $ 212,106 $ 203,302 $ (45,850) $ (82,639) $ 8,804 1981 410,422 496,222 240,601 233,778 (51,751) (85,799) 6,823 1982 409,253 543,486 270,138 263,894 (61,625) (134,233) 6,244 1983 382,432 613,331 319,363 296,286 (101,233) (230,899) 23,077 1984 420,399 638,692 338,661 305,757 (92,574) (218,293) 32,905 1985 $ 460,311 $ 726,795 $ 397,500 $ 343,351 $ (123,723) $ (266,483) $ 54,149 1986 474,125 757,263 423,377 361,484 (128,287) (283,138) 61,893 1987 538,709 761,096 444,203 371,585 (128,559) (222,387) 72,618 1988 561,447 814,358 491,202 393,478 (143,346) (252,910) 97,724 1989 615,322 891,286 535,941 412,458 (160,073) (275,964) 123,483 1990 $ 635,838 $ 977,212 $ 566,931 $ 446,785 $ (170,799) $ (341,374) $ 120,145 1991 641,572 1,022,667 603,912 492,179 (190,443) (381,095) 111,733 1992 656,296 1,042,718 636,125 540,107 (201,141) (386,422) 96,018 1993 705,457 1,060,952 671,516 571,130 (222,571) (355,496) 100,385 1994 775,027 1,073,623 694,016 598,694 (210,416) (298,596) 95,321 1995 $ 838,831 $ 1,102,097 $ 729,028 $ 629,769 $ (216,029) $ (263,266) $ 99,259 1996 917,134 1,139,262 775,748 661,130 (239,820) (222,128) 114,618 1997 1,010,315 1,158,244 818,347 692,408 (249,370) (147,929) 125,939 1998 1,113,467 1,205,482 870,967 709,773 (262,636) (92,015) 161,194 1999 1,164,384 1,252,532 937,639 724,912 (274,569) (88,148) 212,727 2000 $ 1,325,755 $ 1,323,919 $ 995,181 $ 760,572 $ (295,718) $ 1,836 $ 234,609 2001 1,256,504 1,357,926 1,049,511 820,790 (314,821) (101,422) 228,721 2002 1,108,949 1,469,150 1,087,460 885,061 (343,236) (360,201) 202,399 2003e 1,065,477 1,561,980 1,115,918 923,574 (345,177) (496,503) 192,344

Note: Data include on-budget and off-budget transactions. Source: Office of Management and Budget and Treasury Department. Tax Foundation Federal Government 67

Labor, Veterans Affairs, General Service Administra-

121,770 59,088 61,816 63,978 67,105

——————

378,849 510,727 823,661 898,549 914,358 915,440 815,617

169,027

C3. Federal Civilian Employment

End of Selected Calendar Years 1918 – 2003

96,037 195,286 2,628,010 745,019 1,066,705 818,192 684,592 631,709 674,224

467,768 750,962 1,103,960 1,201,013 2,000,609 2,047,468 2,028,310 2,072,570 2,005,119

— ———

—————

——— ————9,687—————

—

1918 1932 1939 1945 1950 1990 1995 2000 2002 2003

7,980 11,159 15,802 26,959 22,896 37,562 32,564 30,137 29,198 30,878 2,040 1,777 2,292 2,706 3,772 22,071 28,684 31,817 33,281 34,392

917,760 563,805 946,248 3,731,970 1,946,032 3,067,314 2,865,660 2,712,902 2,678,365 2,679,343

Branch and Agency Total 927,780 576,741 964,342 3,761,635 1,972,700 3,126,947 2,926,908 2,774,856 2,740,843 2,774,613 Legislative Branch Judicial Branch Executive Branch

Executive Branch (less military) Postal Service Agriculture — — — 84,573 77,559 111,055 101,660 95,998 94,026 102,906 Treasury — — — 96,493 90,573 169,079 152,837 142,266 144,259 147,823 Health and Human Services Interior — — — 44,354 58,206 71,250 69,913 66,702 67,256 70,096 Other (a) — — — 80,450 100,541 527,860 589,211 581,795 598,480 637,073 Emergency agencies Postwar agencies

Military establishment

(a) For the most recent years “other” includes Transportation, Justice, Commerce, State, Energy, Housing and Urban Development, tion, National Aeronautics Space Administration and Tennessee Valley Authority. Source: Office of Personnel Management. 68 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C4. Federal Civilian Employment in the Executive Branch Selected Fiscal Years 1881 – 2003 (Thousands)

Year Employees Year Employees 1881 95 1955 2,371 1891 151 1956 2,372 1901 231 1957 2,391 1910 380 1958 2,355 1911 388 1959 2,355 1912 392 1960 2,371 1913 388 1961 2,407 1914 394 1962 2,485 1915 387 1963 2,498 1916 391 1964 2,470 1917 430 1965 2,496 1918 844 1966 2,726 1919 784 1967 2,968 1920 645 1968 3,020 1921 550 1969 3,040 1922 532 1970 2,944 1923 526 1971 2,883 1924 532 1972 2,823 1925 542 1973 2,781 1926 537 1974 2,847 1927 536 1975 2,848 1928 549 1976 2,833 1929 568 1977 2,840 1930 589 1978 2,875 1931 597 1979 2,823 1932 593 1980 2,821 1933 591 1981 2,806 1934 685 1982 2,770 1935 766 1983 2,820 1936 850 1984 2,854 1937 878 1985 3,008 1938 865 1986 2,966 1939 936 1987 3,030 1940 1,023 1988 3,054 1941 1,416 1989 3,064 1942 2,272 1990 3,067 1943 3,274 1991 3,048 1944 3,304 1992 3,017 1945 3,787 1993 2,947 1946 2,666 1994 2,908 1947 2,082 1995 2,858 1948 2,044 1996 2,786 1949 2,075 1997 2,725 1950 1,934 1998 2,727 1951 2,456 1999 2,687 1952 2,574 2000 2,639 1953 2,532 2001 2,640 1954 2,382 2002 2,630 2003 2,666

Note: Executive branch includes the postal service, and, beginning in 1970, includes various disadvantaged youth and worker-trainee programs. Source: Office of Management and Budget. Tax Foundation Federal Government 69

C5. Federal Civilian Employment in the Executive Branch by State As of December 31, 1998

Department Postal Veterans State Total of Defense Service Affairs All Other Total, All Areas 2,862,647 712,301 990,014 238,086 922,246 Outside United States 105,100 58,591 4,449 3,020 39,040 Total, United States 2,757,547 653,710 985,565 235,066 883,206

Alabama 51,936 22,183 12,368 4,549 12,836 Alaska 14,354 4,305 2,679 401 6,969 Arizona 43,229 8,218 14,427 4,502 16,082 Arkansas 20,579 3,595 8,145 4,239 4,600 California 265,472 70,130 109,047 20,687 65,608 Colorado 53,730 11,081 18,192 3,379 21,078 Connecticut 22,986 2,590 14,782 2,365 3,249 Delaware 5,481 1,366 2,661 756 698 Florida 115,605 27,208 50,447 13,900 24,050 Georgia 87,752 30,903 24,253 6,157 26,439 Hawaii 23,784 16,662 3,286 601 3,235 Idaho 10,730 1,336 3,461 688 5,245 Illinois 98,341 13,770 51,614 10,609 22,348 Indiana 38,319 9,393 18,860 3,241 6,825 Iowa 19,921 1,423 11,920 2,643 3,935 Kansas 25,479 5,458 10,319 2,791 6,911 Kentucky 31,090 6,668 12,122 3,580 8,720 Louisiana 34,805 7,802 12,818 4,903 9,282 Maine 13,369 5,368 5,291 1,014 1,696 Maryland 130,889 32,706 21,070 3,800 73,313 Massachusetts 55,552 7,291 29,088 6,094 13,079 Michigan 59,054 7,835 35,326 6,116 9,777 Minnesota 34,806 2,355 20,060 4,607 7,784 Mississippi 24,652 9,595 6,452 3,346 5,259 Missouri 56,837 9,337 24,199 6,088 17,213 Montana 11,296 1,083 3,081 584 6,548 Nebraska 15,487 3,253 6,748 1,913 3,573 Nevada 12,909 2,013 5,298 1,337 4,261 New Hampshire 8,326 1,015 4,901 667 1,743 New Jersey 64,519 14,904 36,651 3,398 9,566 New Mexico 25,895 7,211 5,087 2,106 11,491 New York 139,425 11,966 76,654 17,462 33,343 North Carolina 56,758 16,688 24,259 5,088 10,723 North Dakota 7,664 1,633 2,462 658 2,911 Ohio 86,502 24,267 40,542 8,463 13,230 Oklahoma 42,529 19,551 10,548 2,729 9,701 Oregon 29,541 2,802 11,138 3,492 12,109 Pennsylvania 112,680 27,569 49,395 10,700 25,016 Rhode Island 11,178 4,415 4,631 1,180 952 South Carolina 27,052 9,504 9,653 3,230 4,665 South Dakota 9,593 1,219 2,611 1,726 4,037 Tennessee 52,402 6,779 18,738 6,944 19,941 Texas 174,561 45,091 63,321 16,197 49,952 Utah 28,028 11,765 6,096 1,820 8,347 Vermont 5,757 517 2,615 881 1,744 Virginia 146,551 81,861 25,940 4,971 33,779 Washington 62,892 21,639 18,497 5,060 17,696 West Virginia 18,299 1,640 6,162 3,100 7,397 Wisconsin 30,557 2,985 17,977 4,230 5,365 Wyoming 6,190 931 1,553 855 2,851 Unspecified State 51,127 231 0 1 50,895

Note: As of July 1st 2004, this is the latest data avaliable. Source: Office of Personnel Management. 70 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C6. Federal Outlays by Major Category Fiscal Years 1962 – 2004 ($Billions)

Defense Nondefense Year Total Outlays Discretionary Discretionary Mandatory Net Interest 1962 $ 106.8 $ 52.6 $ 19.5 $ 27.9 $ 6.9 1963 111.3 53.7 21.6 28.3 7.7 1964 118.5 55.0 24.1 31.2 8.2 1965 $ 118.2 $ 51.0 $ 26.8 $ 31.8 $ 8.6 1966 134.5 59.0 31.1 35.0 9.4 1967 157.5 72.0 34.5 40.7 10.3 1968 178.1 82.2 35.8 49.1 11.1 1969 183.6 82.7 34.6 53.6 12.7 1970 $ 195.6 $ 81.9 $ 38.3 $ 61.0 $ 14.4 1971 210.2 79.0 43.5 72.8 14.8 1972 230.7 79.3 49.2 86.7 15.5 1973 245.7 77.1 53.3 98.0 17.3 1974 269.4 80.7 57.5 109.7 21.4 1975 $ 332.3 $ 87.6 $ 70.3 $ 151.1 $ 23.2 1976 371.8 89.9 85.7 169.5 26.7 1977 409.2 97.5 99.6 182.2 29.9 1978 458.7 104.6 114.1 204.6 35.5 1979 504.0 116.8 123.2 221.4 42.6 1980 $ 590.9 $ 134.6 $ 141.7 $ 262.1 $ 52.5 1981 678.2 158.0 150.0 301.6 68.8 1982 745.8 185.9 140.0 334.7 85.0 1983 808.4 209.9 143.4 365.2 89.8 1984 851.9 228.0 151.4 361.3 111.1 1985 $ 946.4 $ 253.1 $ 162.7 $ 401.1 $ 129.5 1986 990.5 273.8 164.7 415.9 136.0 1987 1,004.1 282.5 161.7 421.3 138.7 1988 1,064.5 290.9 173.5 448.2 151.8 1989 1,143.7 304.0 184.8 485.8 169.0 1990 $ 1,253.2 $ 300.1 $ 200.4 $ 568.2 $ 184.4 1991 1,324.4 319.7 213.6 596.6 194.5 1992 1,381.7 302.6 231.2 648.5 199.4 1993 1,409.5 292.4 247.0 671.4 198.7 1994 1,461.9 282.3 259.2 717.5 203.0 1995 $ 1,515.8 $ 273.6 $ 271.3 $ 738.8 $ 232.2 1996 1,560.6 266.0 266.8 786.8 241.1 1997 1,601.3 271.7 275.6 810.0 244.0 1998 1,652.6 270.2 281.9 859.4 241.1 1999 1,701.9 275.5 296.5 900.1 229.8 2000 $ 1,788.8 $ 295.0 $ 319.9 $ 951.0 $ 223.0 2001 1,863.8 306.1 343.3 1,008.3 206.2 2002 2,011.0 348.9 385.4 1,105.7 171.0 2003 2,157.6 404.9 420.8 1,178.9 153.1 2004e 2,318.8 451.6 456.6 1,254.4 156.3

Note: “Mandatory” outlays includes Social Security and other entitlement programs. Source: Office of Management and Budget. Tax Foundation Federal Government 71

C7. Federal Outlays by Major Category, Percentages Fiscal Years 1962 – 2004

Defense Nondefense Year Total Outlays Discretionary Discretionary Mandatory Net Interest 1962 100.0% 49.3% 18.3% 26.1% 6.5% 1963 100.0 48.2 19.4 25.4 6.9 1964 100.0 46.4 20.3 26.3 6.9 1965 100.0% 43.1% 22.7% 26.9% 7.3% 1966 100.0 43.9 23.1 26.0 7.0 1967 100.0 45.7 21.9 25.8 6.5 1968 100.0 46.2 20.1 27.6 6.2 1969 100.0 45.0 18.8 29.2 6.9 1970 100.0% 41.9% 19.6% 31.2% 7.4% 1971 100.0 37.6 20.7 34.6 7.0 1972 100.0 34.4 21.3 37.6 6.7 1973 100.0 31.4 21.7 39.9 7.0 1974 100.0 30.0 21.3 40.7 7.9 1975 100.0% 26.4% 21.2% 45.5% 7.0% 1976 100.0 24.2 23.1 45.6 7.2 1977 100.0 23.8 24.3 44.5 7.3 1978 100.0 22.8 24.9 44.6 7.7 1979 100.0 23.2 24.4 43.9 8.5 1980 100.0% 22.8% 24.0% 44.4% 8.9% 1981 100.0 23.3 22.1 44.5 10.1 1982 100.0 24.9 18.8 44.9 11.4 1983 100.0 26.0 17.7 45.2 11.1 1984 100.0 26.8 17.8 42.4 13.0 1985 100.0% 26.7% 17.2% 42.4% 13.7% 1986 100.0 27.6 16.6 42.0 13.7 1987 100.0 28.1 16.1 42.0 13.8 1988 100.0 27.3 16.3 42.1 14.3 1989 100.0 26.6 16.2 42.5 14.8 1990 100.0% 23.9% 16.0% 45.3% 14.7% 1991 100.0 24.1 16.1 45.0 14.7 1992 100.0 21.9 16.7 46.9 14.4 1993 100.0 20.7 17.5 47.6 14.1 1994 100.0 19.3 17.7 49.1 13.9 1995 100.0% 18.0% 17.9% 48.7% 15.3% 1996 100.0 17.0 17.1 50.4 15.4 1997 100.0 17.0 17.2 50.6 15.2 1998 100.0 16.3 17.1 52.0 14.6 1999 100.0 16.2 17.4 52.9 13.5 2000 100.0% 16.5% 17.9% 53.2% 12.5% 2001 100.0 16.4 18.4 54.1 11.1 2002 100.0 17.3 19.2 55.0 8.5 2003 100.0 18.8 19.5 54.6 7.1 2004e 100.0 19.5 19.7 54.1 6.7

Note: “Mandatory” outlays includes Social Security and other entitlement programs. Source: Office of Management and Budget. 72 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Millions)

599 4,511 5,831 14,443 18,633 20,767 20,873 22,291

Selected Fiscal Years 1940 – 2004e

C8. Federal Outlays by Function

—5

51 4,673 2,988 4,330 12,714 13,764 17,216 22,351 21,208 34,236

28 781 11,602 30,270 118,547 248,623 409,423 455,980 474,680 496,174

81 193 366 959 4,702 10,185 28,501 35,171 35,408 41,603

997 1,308 1,559 3,065 13,858 17,080 25,031 29,454 29,703 31,665

550 1,035 1,618 2,112 9,390 67,600 3,207 (391) (1,607) 7,723

285 30 224 2,392 11,252 8,531 10,623 12,981 18,850 18,757

570 8,834 5,441 8,669 21,169 29,058 47,083 50,984 57,018 60,454

274 986 1,184 2,320 12,975 10,494 12,959 16,814 22,987 25,424

(317) (1,817) (4,820) (8,632) (19,942) (36,615) (42,581) (47,392) (54,382) (59,321)

1,660 13,724 48,130 81,692 133,995 299,331 294,495 348,555 404,920 453,684

1,972 241 968 8,634 31,843 37,176 53,754 70,544 82,568 87,211

1,514 4,097 7,378 15,655 86,557 148,655 253,575 312,530 334,432 339,495

Function 1940 1950 1960 1970 1980 1990 2000 2002 2003 2004e Total Outlays $9,468.0 $42,562.0 $92,191.0 $195,649.0 $590,947.0 $1,253,198.0 $1,788.8 $2,011.0 $2,157.6 $2,318.8

National Defense International Affairs General Science, Space, and Technology Agriculture 369 2,049 2,623 5,166 8,774 11,850 36,465 21,957 22,600 20,121 Natural Resources and Environment

Energy $ 88 $ 327 $ 464 $ 997 $ 10,156 $ 3,341 $ (1,061) $ 482 $ (775) $ 957 Commerce and Housing Credit Transportation 392 967 4,126 7,008 21,329 29,485 46,853 61,833 67,069 68,144 Community and Regional Development Education, Training, Employment, & Social Services

Health $ 55 $ 268 $ 795 $ 5,907 $ 23,169 $ 57,716 $ 154,533 $ 196,544 $ 219,576 $ 243,501 Social Security Medicare — — — 6,213 32,090 98,102 197,113 230,855 249,433 270,451 Income Security Veterans Benefits and Services

Net Interest $ 899 $ 4,812 $ 6,947 $ 14,380 $ 52,533 $ 184,347 $ 222,951 $ 170,951 $ 153,076 $ 156,264 Administration of Justice General Government Undistributed Offsetting Receipts

Note: Data include on-budget and off-budget outlays. Source: Office of Management and Budget. Tax Foundation Federal Government 73

Selected Fiscal Years 1940 – 2004e

0.1 0.6 2.3 1.0 1.2 1.0 0.9 1.0 1.0

C9. Federal Outlays by Function, Percentages

0.5 11.0 3.2 2.2 2.2 1.1 1.0 0.9 1.0 0.9

5.8 2.4 1.8 1.1 1.6 5.4 0.2 0.2 – 0.1 – 0.1

3.0 0.1 0.2 1.2 1.9 0.7 0.6 0.5 0.9 0.6

6.0 20.8 5.9 4.4 3.6 2.3 2.6 2.3 2.6 2.4

0.9 0.5 0.4 0.5 0.8 0.8 1.6 1.4 1.6 1.6 2.9 2.3 1.3 1.2 2.2 0.8 0.7 0.6 1.1 0.9

3.3 – 4.3 – 5.2 – 4.4 – 3.4 – 2.9 – 2.4 – 2.1 – 2.5 – 2.6

—

17.5% 32.2% 52.2% 41.8% 22.7% 23.9% 16.5% 17.3% 18.8% 19.5%

10.5 3.1 1.7 1.6 2.3 1.4 1.4 1.2 1.4 1.5

20.8 0.6 1.0 4.4 5.4 3.0 3.0 2.7 3.8 3.5

16.0 9.6 8.0 8.0 14.6 11.9 14.2 12.6 15.5 14.2

–

Function 1940 1950 1960 1970 1980 1990 2000 2002 2003 2004e Total Outlays 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

National Defense International Affairs General Science, Space, and Technology Agriculture 3.9 4.8 2.8 2.6 1.5 0.9 2.0 1.8 1.0 1.4 Natural Resources and Environment

Energy 0.9% 0.8% 0.5% 0.5% 1.7% 0.3% – 0.1% – 0.1% 0.0% – 0.1% Commerce and Housing Credit Transportation 4.1 2.3 4.5 3.6 3.6 2.4 2.6 2.3 3.1 2.8 Community and Regional Development Education, Training, Employment, & Social Services

Health 0.6% 0.6% 0.9% 3.0% 3.9% 4.6% 8.6% 7.7% 10.2% 9.4% Social Security 0.3 1.8 12.6 15.5 20.1 19.8 22.9 20.4 22.0 23.4 Medicare — — — 3.2 5.4 7.8 11.0 9.8 11.6 11.8 Income Security Veterans Benefits and Services

Net Interest 9.5% 11.3% 7.5% 7.3% 8.9% 14.7% 12.5% 11.1% 7.1% 12.0% Administration of Justice General Government Undistributed Offsetting Receipts

Note: Data include on-budget and off-budget outlays. Source: Office of Management and Budget. 74 Facts and Figures on Government Finance, 38th Edition Tax Foundation

626 2,029 – 651 – 5,245 – 4,956

($Millions)

Selected Fiscal Years 1970 – 2004e

C10. Federal Outlays by Agency

——1,

29 96 158 283 451 387 6,612

384 5,603 5,108 7,238 7,450 8,061 8,129

464 912 1,838 3,487 4,188 4,736 5,346

253 2,026 692 – 421 493 1,558 3,978 458 7,087 17,276 45,121 45,816 46,333 48,620

1970 1980 1990 2000 2002 2003 2004e

$ 353 $ 1,224 $ 2,241 $ 2,911 $ 3,218 $ 3,427 $ 4,269

1,089 4,296 7,233 13,134 17,557 31,967 30,663 2,432 12,735 20,167 30,828 31,885 37,474 46,177

1,168 3,218 3,324 4,333 4,797 4,751 4,308 2,974 11,961 21,692 32,864 35,157 39,883 41,881

$ 530 $ 228 $ –155 $ –226 $ –677 $ 573 $ 778 2,655 7,747 10,086 12,093 13,336 13,462 17,365

3,752 4,959 12,429 13,442 14,430 14,552 14,604

4,263 13,866 68,679 8,722 16,636 12,158 16,351

80,123 130,912 289,704 281,161 331,951 388,870 435,674

17,397 68,255 175,531 382,552 465,812 505,345 547,898

29,812 117,872 244,998 396,169 442,011 461,401 481,875

12,567 – 31,988 – 98,930 – 173,019 – 200,707 – 210,450 – 212,995

$ 8,652 $ 21,137 $ 28,998 $ 47,087 $ 50,884 $ 56,887 $ 60,318

$ 2,652 $ 15,056 $ 31,949 $ 48,660 $ 52,512 $ 54,136 $ 57,568

–

Department or Other Unit Total Outlays $ 195,649 $ 590,941 $ 1,253,165 $ 1,788,773 $ 2,010,970 $ 2,157,637 $ 2,318,834

Legislative Branch The Judiciary 133 567 1,646 4,086 4,823 5,123 5,306 Agriculture 8,412 34,721 45,904 75,487 68,731 72,390 77,739 Commerce 778 3,129 3,734 7,803 5,314 5,676 6,194 Defense-Military

Education $ 4,594 $ 14,612 $ 22,972 $ 33,900 $ 46,282 $ 57,400 $ 62,815 Energy 2,393 7,260 12,083 14,982 17,681 19,385 20,623 Health and Human Services Homeland Security Housing and Urban Development Interior 1,087 4,472 5,825 8,029 9,739 9,210 9,965 Justice $ 537 $ 2,438 $ 5,886 $ 17,254 $ 21,112 $ 21,539 $ 23,488 Labor 4,976 30,542 26,087 31,876 64,704 69,593 59,949 State 661 2,382 4,802 6,850 9,453 9,261 11,301 Transportation 6,136 18,166 25,642 41,499 56,024 50,807 58,010 Treasury 19,070 75,451 253,941 388,559 370,558 366,987 368,981

Veterans Affairs Corps of Engineers Other Defense-Civil Programs Environmental Protection Agency Executive Office of the President

General Services Administration International Assistance Programs National Aeronautics and Space Administration National Science Foundation Office of Personnel Management Small Business Administration Social Security Administration (On-budget) Social Security Administration (Off-budget) Other Independent Agencies (On-Budget) Other Independent Agencies (Off-Budget) Undistributed Offsetting Receipts

Note: Total outlays include on-budget and off-budget outlays. Source: Office of Management and Budget. Tax Foundation Federal Government 75

1% 0.1% 0.0% – 0.2% – 0.2%

4% – 7.9% – 9.7% – 10.0% – 9.8% – 9.2%

Selected Fiscal Years 1970 – 2004e

C11. Federal Outlays by Agency, Percentages

0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2%

8.9 11.6 14.0 21.4 23.2 23.4 23.6 0.6 0.7 0.6 0.7 0.9 1.5 1.3

9.7% 12.8% 20.3% 21.7% 18.4% 17.0% 15.9% 4.4 3.6 2.3 2.6 2.5 2.6 2.6 0.6 0.5 0.3 0.2 0.2 0.2 0.2 1.5 2.0 1.7 1.8 1.7 1.8 1.8 0.2 0.9 0.4 0.4 0.4 0.4 0.4 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.3% 0.3 0.0 0.0 0.0 0.0 0.0 0.0 1.4 1.3 0.8 0.7 0.7 0.6 0.7 1.9 0.8 1.0 0.8 0.7 0.7 0.6 0.2 0.2 0.1 0.2 0.2 0.2 0.2 1.4% 2.5% 2.5% 2.7% 2.6% 2.5% 2.5% 0.1 0.3 0.1 0.0 0.0 0.1 0.2 0.2 1.2 1.4 2.5 2.3 2.1 2.1

2.2 2.3 5.5 0.5 0.8 0.6 0.7

—— 0.

41.0 22.2 23.1 15.7 16.5 18.0 18.8

15.2 19.9 19.6 22.1 22.0 21.4 20.8

–6.4% –5.

1970 1980 1990 2000 2002 2003 2004

Department or Other Unit Total Outlays 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Legislative Branch The Judiciary 0.1 0.1 0.1 0.2 0.2 0.2 0.2 Agriculture 4.3 5.9 3.7 4.2 3.4 3.4 3.4 Commerce 0.4 0.5 0.3 0.4 0.3 0.3 0.3 Defense-Military Education 2.3% 2.5% 1.8% 1.9% 2.3% 2.7% 2.7% Energy 1.2 1.2 1.0 0.8 0.9 0.9 0.9 Health and Human Services Housing and Urban Development Interior 1.2 2.2 1.6 1.7 1.6 1.7 2.0 Justice 0.6% 0.8% 0.5% 0.4% 0.5% 0.4% 0.4% Labor 0.3 0.4 0.5 1.0 1.0 1.0 1.0 State 2.5 5.2 2.1 1.8 3.2 3.2 2.6 Transportation 0.3 0.4 0.4 0.4 0.5 0.4 0.5 Treasury 3.1 3.1 2.0 2.3 2.8 2.4 2.5

Veterans Affairs Corps of Engineers Other Defense-Civil Programs Environmental Protection Agency Executive Office of the President Federal Emergency Management Administration General Services Administration International Assistance Programs National Aeronautics and Space Administration National Science Foundation Office of Personnel Management Small Business Administration Social Security Administration (On-budget) Social Security Administration (Off-budget) Other Independent Agencies (On-Budget) Other Independent Agencies (On-Budget) Undistributed Offsetting Receipts

Note: Total outlays include on-budget and off-budget outlays. Source: Office of Management and Budget. 76 Facts and Figures on Government Finance, 38th Edition Tax Foundation

241 2 91 — —

3 — $ 3 2 $ 3 $ 28 $

——————

90 134 434 360 403 443

529 574 5,263 5,826 4,498 4,266

($Millions)

—5

—4

108 411 5,363 3,745 4,595 5,085 5,593 6,511

Selected Fiscal Years 1940 – 2004e

118818

—— 53793 ——

——$ 2$ 4$ 2$ ——$

——

10 36 165 479 8,616 2,309 2,144 2,398 7,449 9,929

277 1 109 1,780 6,486 4,965 8,665 10,501 15,082 14,759

341 1,335 2,635 5,795 18,495 36,768 68,653 81,506 86,476 88,333

C12. Federal Grants to State and Local Governments

Grant program 1940 1950 1960 1970 1980 1990 2000 2002 2003 2004e Total Grants $ 872 $ 2,253 $ 7,019 $ 24,065 $ 91,385 $ 135,325 $ 284,659 $ 351,550 $ 387,281 $ 418,091

National Defense International Affairs Energy — 2 6 25 499 461 433 528 589 613 Natural Resources and Environment Agriculture 25 106 243 604 569 1,285 724 750 800 865

Commerce and Housing Credit Transportation 165 465 2,999 4,599 13,022 19,174 32,222 40,998 41,029 43,460 Community and Regional Development Education, Training, Employment and Social Services 28 150 525 6,417 21,862 21,780 36,672 44,827 51,543 56,941

Health $ 22 $ 122 $ 214 $ 3,849 $ 15,758 $ 43,890 $ 124,843 $ 158,677 $ 173,814 $ 191,929 Income Security Social security — — — — — — 6 1 2 14 Veterans Benefits and Services Administration of Justice General Government

Source: Office of Management and Budget. Tax Foundation Federal Government 77

C13. Federal Grants to State and Local Governments by State Fiscal Years 1993 – 2002 ($Millions)

State 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 United States $ 213,413 $ 232,020 $ 242,598 $ 241,474 $ 253,388 $ 269,372 $ 294,469 $ 304,205 $ 315,999 $ 329,686

Alabama $ 3,247 $ 3,553 $ 3,704 $ 3,671 $ 3,858 $ 4,163 $ 4,632 $ 4,833 $ 4,966 $ 5,195 Alaska 1,117 1,161 1,192 1,140 1,374 1,428 1,929 2,174 2,108 2,259 Arizona 3,052 3,211 3,544 3,396 3,836 4,151 4,537 4,704 5,008 5,287 Arkansas 1,885 2,054 2,118 2,203 2,278 2,440 2,614 2,778 2,859 2,986 California 24,360 28,568 29,806 28,965 28,885 32,133 36,370 36,080 38,050 39,756 Colorado $ 2,515 $ 2,547 $ 2,616 $ 2,709 $ 2,871 $ 3,049 $ 3,446 $ 3,591 $ 3,704 $ 3,886 Connecticut 2,879 3,100 3,294 3,472 3,410 3,654 3,846 4,033 4,172 4,333 Delaware 496 558 639 700 678 678 825 838 887 934 Florida 8,357 8,305 9,063 9,055 9,411 10,356 11,191 12,149 12,548 13,216 Georgia 4,691 5,363 5,898 5,501 5,896 6,246 6,752 7,520 7,544 7,896 Hawaii $ 1,232 $ 1,192 $ 1,083 $ 1,105 $ 1,137 $ 1,191 $ 1,335 $ 1,348 $ 1,368 $ 1,412 Idaho 750 841 858 897 932 1,055 1,177 1,270 1,302 1,376 Illinois 8,027 8,850 9,490 9,610 9,678 10,164 10,586 11,228 11,648 12,099 Indiana 4,002 3,891 3,651 3,747 4,010 4,155 4,706 5,108 5,024 5,232 Iowa 1,910 2,293 2,183 2,099 2,129 2,425 2,595 2,714 2,739 2,840 Kansas $ 1,706 $ 1,819 $ 1,749 $ 1,737 $ 1,893 $ 1,937 $ 2,183 $ 2,323 $ 2,316 $ 2,407 Kentucky 3,061 3,210 3,422 3,445 3,829 4,238 4,395 4,687 4,844 5,077 Louisiana 5,127 5,324 5,510 4,728 4,911 4,711 5,228 5,300 5,189 5,226 Maine 1,182 1,330 1,414 1,348 1,501 1,602 1,664 1,770 1,843 1,926 Maryland 3,874 4,293 4,485 4,283 4,664 5,025 5,744 6,911 6,622 7,011 Massachusetts $ 6,857 $ 7,461 $ 7,606 $ 7,415 $ 7,490 $ 8,021 $ 8,838 $ 9,070 $ 9,159 $ 9,456 Michigan 7,326 7,983 8,127 7,846 8,401 8,625 9,764 10,107 10,340 10,765 Minnesota 3,522 3,815 4,062 3,923 4,321 4,200 4,499 4,753 4,909 5,091 Mississippi 2,278 2,642 2,766 2,726 2,856 3,025 3,387 3,517 3,601 3,756 Missouri 3,795 4,351 4,403 4,440 4,652 5,070 5,478 5,939 6,023 6,306 Montana $ 870 $ 991 $ 996 $ 1,003 $ 1,180 $ 1,139 $ 1,399 $ 1,474 $ 1,510 $ 1,595 Nebraska 1,150 1,267 1,212 1,235 1,341 1,512 1,651 1,720 1,779 1,868 Nevada 778 839 1,007 934 1,100 1,082 1,249 1,340 1,398 1,479 New Hampshire 704 1,022 943 934 949 1,042 1,120 1,238 1,156 1,184 New Jersey 6,349 6,187 6,794 6,529 6,915 7,110 7,262 7,876 8,059 8,350 New Mexico $ 1,737 $ 1,898 $ 2,043 $ 2,126 $ 2,425 $ 2,549 $ 2,750 $ 3,032 $ 3,180 $ 3,377 New York 22,601 23,704 25,261 26,118 27,484 28,104 28,870 31,564 32,085 33,289 North Carolina 4,922 5,393 5,897 6,300 6,798 7,140 7,608 8,518 8,811 9,317 North Dakota 709 765 817 811 1,115 1,067 1,009 1,101 1,206 1,269 Ohio 8,038 8,690 9,101 9,394 8,906 9,738 10,254 10,665 11,012 11,402 Oklahoma $ 2,369 $ 2,375 $ 2,516 $ 2,584 $ 2,770 $ 3,061 $ 3,231 $ 3,583 $ 3,615 $ 3,796 Oregon 2,208 2,724 2,808 3,058 3,182 3,276 3,518 3,684 3,941 4,141 Pennsylvania 9,530 10,634 11,221 11,017 11,715 12,380 13,141 13,940 14,312 14,900 Rhode Island 1,106 1,132 1,285 1,172 1,198 1,369 1,411 1,574 1,558 1,621 South Carolina 2,609 3,015 3,113 3,007 3,302 3,528 3,879 4,163 4,223 4,422 South Dakota $ 710 $ 787 $ 859 $ 864 $ 1,097 $ 1,007 $ 1,056 $ 1,088 $ 1,197 $ 1,257 Tennessee 4,194 4,552 4,639 4,527 5,111 5,515 5,900 6,372 6,546 6,877 Texas 12,461 13,638 14,483 13,937 14,644 15,834 18,370 18,346 19,306 20,256 Utah 1,329 1,459 1,502 1,508 1,602 1,728 1,994 2,065 2,130 2,240 Vermont 566 601 643 665 704 804 883 929 967 1,022 Virginia $ 3,539 $ 3,827 $ 3,923 $ 3,992 $ 4,335 $ 4,427 $ 4,749 $ 5,163 $ 5,258 $ 5,490 Washington 4,265 4,721 4,696 4,998 5,386 5,424 5,720 6,345 6,501 6,804 West Virginia 2,130 2,092 2,338 2,146 2,119 2,479 2,490 2,729 2,750 2,855 Wisconsin 3,622 4,019 3,921 4,024 4,350 4,699 4,842 5,254 5,365 5,598 Wyoming 650 757 756 706 787 850 933 1,022 1,020 1,068 District of Columbia $ 3,128 $ 3,185 $ 3,046 $ 3,408 $ 3,727 $ 4,102 $ 5,293 $ 4,675 $ 5,227 $ 5,547 American Samoa 82 77 62 37 83 91 131 112 107 111 Fed. States of Micronesia — —————2223—— Guam 212 158 133 140 151 266 188 198 214 222 Marshall Islands — —————1416—— Northern Marianas $ 46 $ 43 $ 55 $ 31 $ 28 $ 39 $ 54 $ 59 $ 46 $ 46 Palau — ————— 911—— Puerto Rico 3,133 3,286 3,454 3,501 3,662 3,897 5,284 5437 5,415 5,737 Virgin Islands 204 225 237 377 196 256 216 224 246 247 Undistributed 212 242 155 228 121 115 248 263 216 221

Source: Department of Commerce, Bureau of the Census. 78 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Billions)

Selected Fiscal Years 1970 – 2004

C14. Federal Outlays: Discretionary versus Mandatory

81.90 134.60 300.10 295.00 348.90 404.90 451.60

69.60 282.00 604.90 993.60 1153.10 1233.20 1313.70 29.60 117.10 246.50 406.00 452.10 470.50 492.00

10.10 45.00 95.70 232.60 280.80 306.70 331.70

(0.50) (0.40) 57.90 (3.10) (1.00) (1.40) (1.50)

$ 75.40 $ 314.60 $ 752.60 $ 1173.90 $ 1276.60 $ 1331.90 $ 1410.70

$ (8.60) $ (19.90) $ (36.70) $ (42.60) $ (47.40) $ (54.40) $ (59.30)

$ 120.30 $ 276.30 $ 500.60 $ 614.80 $ 734.30 $ 825.70 $ 908.20

Item 1970 1980 1990 2000 2002 2003 2004e Total outlays $195.60 $590.90 $1,253.20 $1,788.80 $2,011.00 $2,157.60 $2,318.80

Discretionary, total: National Defense International 4.00 12.80 19.10 21.30 26.20 27.90 38.90 Domestic 34.40 128.90 181.40 298.60 359.20 392.80 417.70

Mandatory and Net Interest, total: Mandatory 61.00 262.10 568.20 951.00 1105.70 1178.90 1254.40 Programmatic Social Security Deposit Insurance Means Tested Entitlements Other 30.40 120.40 204.80 358.00 421.20 457.50 491.50

Undistributed Offsetting Receipts Net interest 14.40 52.50 184.30 223.00 171.00 153.10 156.30

Source: Office of Management and Budget. Tax Foundation Federal Government 79

C15. Federal Outlays for Physical Capital Investment Fiscal Years 1940 – 2004 ($Millions)

Direct Federal Fiscal Grants to State/Local Year Total Direct Total National Defense Nondefense Governments 1940 $ 3,297 $ 2,855 $ 850 $ 2,005 $ 442 1941 6,356 6,066 4,300 1,766 290 1942 21,486 21,264 19,900 1,364 222 1943 55,539 55,321 54,700 621 218 1944 60,000 59,817 59,600 217 183 1945 $ 56,674 $ 56,520 $ 56,300 $ 220 $ 154 1946 20,680 20,538 20,100 438 142 1947 4,693 4,094 3,483 611 599 1948 3,919 3,479 2,704 775 440 1949 3,847 3,385 2,345 1,040 462 1950 $ 3,873 $ 3,389 $ 2,052 $ 1,337 $ 484 1951 7,400 6,834 5,486 1,348 566 1952 16,224 15,649 14,197 1,452 575 1953 22,958 22,202 20,594 1,608 756 1954 21,442 20,698 19,303 1,395 744 1955 $ 18,004 $ 17,184 $ 16,094 $ 1,090 $ 820 1956 17,387 16,472 15,556 916 915 1957 19,613 18,465 17,324 1,141 1,148 1958 20,770 18,982 17,639 1,343 1,788 1959 22,899 19,943 18,329 1,614 2,956 1960 $ 22,405 $ 19,084 $ 17,157 $ 1,927 $ 3,321 1961 21,860 18,807 16,791 2,016 3,053 1962 23,352 20,113 17,785 2,328 3,239 1963 25,548 21,948 19,399 2,549 3,600 1964 25,381 20,899 17,970 2,929 4,482 1965 $ 22,263 $ 17,278 $ 14,231 $ 3,047 $ 4,985 1966 25,028 20,116 16,851 3,265 4,912 1967 29,647 24,416 21,377 3,039 5,231 1968 34,200 28,304 25,437 2,867 5,896 1969 34,952 28,787 26,235 2,552 6,165 1970 $ 33,186 $ 26,130 $ 23,588 $ 2,542 $ 7,056 1971 31,534 23,662 20,701 2,961 7,872 1972 31,084 22,667 19,094 3,573 8,417 1973 30,183 21,318 17,624 3,694 8,865 1974 31,180 21,335 17,385 3,950 9,845 1975 $ 34,374 $ 23,494 $ 18,665 $ 4,829 $ 10,880 1976 37,981 24,464 19,247 5,217 13,517 1977 43,484 27,320 21,556 5,764 16,164 1978 48,292 29,964 23,227 6,737 18,328 1979 57,260 36,621 28,689 7,932 20,639 1980 $ 63,112 $ 40,542 $ 32,486 $ 8,056 $ 22,570 1981 70,104 47,881 39,101 8,780 22,222 1982 77,012 56,504 47,960 8,544 20,508 1983 87,921 67,408 59,221 8,187 20,513 1984 100,916 78,223 68,229 9,994 22,693 1985 $ 114,873 $ 89,973 $ 77,956 $ 12,017 $ 24,901 1986 122,465 96,197 84,663 11,534 26,268 1987 126,368 102,519 89,526 12,993 23,849 1988 125,495 100,607 85,698 14,909 24,888 1989 130,100 104,805 90,490 14,315 25,296 1990 $ 132,330 $ 105,145 $ 89,700 $ 15,445 $ 27,185 1991 134,421 106,184 89,222 16,962 28,237 1992 131,927 102,629 82,359 20,271 29,297 1993 126,412 95,242 76,141 19,101 31,170 1994 119,165 83,892 66,730 17,161 35,274 1995 $ 118,918 $ 79,339 $ 59,865 $ 19,474 $ 39,579 1996 116,045 75,690 54,961 20,729 40,355 1997 113,635 72,150 52,403 19,747 41,485 1998 109,774 68,669 53,545 15,124 41,105 1999 118,643 74,705 53,880 20,825 43,938 2000 $ 130,199 $ 81,544 $ 56,056 $ 25,488 $ 48,655 2001 142,207 88,804 61,039 27,765 53,405 2002 156,530 97,869 68,342 29,527 58,661 2003 164,065 104,222 74,707 29,515 59,843 2004e 177,564 116,261 85,223 31,038 61,303

Source: Office of Management and Budget. 80 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C16. Federal Outlays for Education and Training Fiscal Years 1962 – 2004 ($Millions)

Direct Federal Grants to Elementary & Higher Other State/Local Year Total Direct Total Secondary Education Direct Governments 1962 $ 1,306 $ 768 $ 100 $ 313 $ 355 $ 538 1963 1,511 901 110 411 380 610 1964 1,607 882 122 367 393 726 1965 $ 1,959 $ 1,138 $ 154 $ 396 $ 588 $ 821 1966 3,494 1,619 206 648 765 1,874 1967 5,526 2,596 272 972 1,352 2,931 1968 6,737 2,847 291 1,005 1,551 3,889 1969 6,953 3,119 349 883 1,887 3,833 1970 $ 8,127 $ 3,253 $ 383 $ 1,043 $ 1,827 $ 4,874 1971 9,781 4,175 419 1,125 2,631 5,606 1972 11,080 5,060 464 1,231 3,365 6,019 1973 11,941 6,176 420 1,345 4,411 5,765 1974 12,462 6,409 332 1,380 4,697 6,053 1975 $ 16,496 $ 8,476 $ 404 $ 2,096 $ 5,976 $ 8,021 1976 18,500 10,236 388 2,770 7,078 8,264 1977 17,862 8,888 438 3,117 5,333 8,973 1978 19,775 9,419 407 3,648 5,364 10,356 1979 22,288 10,359 416 4,898 5,045 11,929 1980 $ 25,596 $ 12,060 $ 403 $ 6,576 $ 5,081 $ 13,535 1981 27,869 14,068 395 8,638 5,035 13,801 1982 23,893 11,884 490 7,003 4,391 12,010 1983 23,028 11,524 561 7,070 3,893 11,503 1984 23,103 11,582 564 7,233 3,785 11,521 1985 $ 24,541 $ 12,071 $ 521 $ 8,056 $ 3,494 $ 12,470 1986 25,599 11,993 356 8,261 3,376 13,607 1987 24,661 11,327 634 7,238 3,455 13,333 1988 26,805 12,134 502 8,129 3,503 14,671 1989 30,034 14,712 581 10,474 3,657 15,322 1990 $ 31,564 $ 15,124 $ 521 $ 10,996 $ 3,607 $ 16,440 1991 34,642 16,579 857 11,862 3,860 18,063 1992 37,179 16,803 706 11,156 4,941 20,376 1993 41,925 20,382 760 14,339 5,283 21,543 1994 37,576 14,249 806 7,753 5,690 23,327 1995 $ 45,873 $ 21,158 $ 958 $ 14,077 $ 6,123 $ 24,715 1996 43,559 18,864 809 12,064 5,991 24,695 1997 44,048 19,021 813 12,215 5,993 25,027 1998 45,465 18,961 821 11,970 6,170 26,504 1999 47,233 18,848 846 11,541 6,461 28,385 2000 $ 49,452 $ 18,005 $ 1,172 $ 9,961 $ 6,872 $ 31,447 2001 61,323 26,514 1,667 16,842 8,005 34,809 2002 68,035 28,839 2,142 17,960 8,737 39,196 2003 79,673 34,485 1,858 23,875 8,752 45,188 2004e 84,158 33,607 2,063 21,642 9,902 50,551

Source: Office of Management and Budget. Tax Foundation Federal Government 81

—————— —————— —————— ——————

($Millions)

Continued

Fiscal Years 1949 – 2004

Other Gen. Science, Natural

C17. Federal Outlays for Research and Development

Defense Nondefense

Dept. of National Space & Resources & All

Year Total Total Defense Defense Total Technology Energy Transportation Health Agriculture Environment Other 1949 $ 940 $ 762 $ 688 $ 74 $ 178 $ 82 1950 1,054 772 700 72 282 92 1951 1,125 846 775 71 279 94 1952 1,495 1,204 1,100 104 291 111 1953 1,848 1,553 1,412 141 295 113 — — $ 45 $ 49 $ 38 $ 50 1954 1,848 1,551 1,385 166 297 116 — — 51 53 38 39

1955 $ 1,895 $ 1,550 $ 1,397 $ 153 $ 345 $ 124 $ 27 — 69 $ $ 62 $ 32 $ 31 1956 2,326 1,898 1,683 215 428 143 42 — 81 82 38 42 1957 2,711 2,134 1,882 252 577 174 77 13 134 86 45 48 1958 3,188 2,459 2,178 281 729 229 109 26 157 97 54 57 1959 6,384 5,364 4,950 414 1,020 319 129 53 216 104 88 111

1960 $ 7,322 $ 5,937 $ 5,517 $ 420 $ 1,385 $ 570 $ 159 $ 77 $ 277 $ 107 $ 68 $ 127 1961 8,786 6,922 6,466 456 1,864 930 173 89 330 117 106 119 1962 9,837 7,090 6,689 401 2,747 1,427 397 114 434 129 100 146 1963 11,365 7,144 6,792 352 4,221 2,655 462 147 551 142 118 146 1964 13,796 7,865 7,419 446 5,931 4,128 502 147 703 154 120 177

1965 $ 13,840 $ 7,077 $ 6,623 $ 454 $ 6,763 $ 4,953 $ 478 $ 217 $ 590 $ 179 $ 140 $ 206 1966 14,918 7,097 6,675 422 7,821 5,790 452 192 738 205 160 284 1967 15,962 8,068 7,649 419 7,894 5,610 478 158 905 215 181 347 1968 16,172 8,544 8,071 473 7,628 4,991 515 235 983 231 207 466 1969 15,660 8,314 7,762 552 7,346 4,690 469 258 1,073 232 232 392

1970 $ 15,153 $ 8,021 $ 7,519 $ 502 $ 7,132 $ 4,203 $ 451 $ 407 $ 1,073 $ 246 $ 301 $ 451 1971 15,409 8,108 7,639 469 7,301 3,857 454 649 1,123 268 351 599 1972 16,303 8,837 8,238 599 7,466 3,836 329 512 1,375 296 507 611 1973 17,035 9,139 8,529 610 7,896 3,849 379 534 1,659 293 539 643 1974 17,434 9,406 8,960 446 8,028 3,731 525 605 1,658 315 511 683 82 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Millions)

Fiscal Years 1949 – 2004

Other Gen. Science, Natural

Defense Nondefense

Dept. of National Space & Resources & All

C17. Federal Outlays for Research and Development (continued)

Year Total Total Defense Defense Total Technology Energy Transportation Health Agriculture Environment Other 1975 $ 18,536 $ 9,715 $ 9,284 $ 431 $ 8,821 $ 3,757 $ 933 $ 616 $ 1,889 $ 352 $ 647 $ 627 1976 19,988 9,819 9,341 478 10,169 4,107 1,424 653 2,292 416 646 631 1977 21,443 10,874 10,210 664 10,569 4,441 2,197 651 1,649 469 585 577 1978 24,532 12,077 10,726 1,351 12,455 4,429 2,542 705 2,764 499 675 841 1979 26,325 12,129 11,045 1,084 14,196 4,735 3,304 758 3,240 549 895 715

1980 $ 30,235 $ 14,643 $ 13,469 $ 1,174 $ 15,592 $ 5,445 $ 3,289 $ 861 $ 3,682 $ 563 $ 951 $ 801 1981 34,168 16,937 15,739 1,198 17,231 6,199 3,681 890 4,084 643 912 822 1982 34,660 19,809 18,363 1,446 14,850 4,118 3,330 864 4,341 696 838 663 1983 35,900 22,298 20,566 1,732 13,602 3,461 2,728 809 4,461 717 856 570 1984 40,986 25,765 23,850 1,915 15,221 4,656 2,762 857 4,560 754 846 786

1985 $ 47,216 $ 30,360 $ 28,165 $ 2,195 $ 16,856 $ 4,102 $ 4,249 $ 1,027 $ 5,131 $ 775 $ 884 $ 688 1986 52,141 35,656 33,396 2,260 16,485 4,772 2,622 1,057 5,574 798 924 738 1987 53,256 37,097 34,732 2,365 16,159 4,695 2,321 905 5,811 796 886 745 1988 56,100 38,032 35,605 2,427 18,068 5,383 2,287 903 6,872 838 1,052 733 1989 60,760 40,366 37,819 2,547 20,394 6,470 2,454 1,077 7,546 908 1,056 883

1990 $ 63,810 $ 41,078 $ 38,247 $ 2,831 $ 22,732 $ 7,927 $ 2,342 $ 973 $ 8,253 $ 937 $ 1,220 $ 1,080 1991 62,183 37,887 35,330 2,557 24,296 8,741 2,501 1,127 8,528 990 1,323 1,086 1992 64,728 38,170 35,504 2,666 26,558 9,157 2,593 1,348 9,656 1,070 1,593 1,141 1993 68,378 40,396 37,666 2,730 27,982 9,546 2,517 1,504 10,374 1,129 1,762 1,150 1994 66,453 38,055 35,474 2,581 28,397 9,205 2,654 1,734 10,628 1,158 1,747 1,271

1995 $ 68,432 $ 37,699 $ 35,356 $ 2,343 $ 30,733 $ 10,837 $ 3,152 $ 1,353 $ 11,260 $ 1,186 $ 1,662 $ 1,283 1996 68,439 39,428 36,936 2,492 29,011 9,745 2,938 1,654 10,498 1,168 1,610 1,398 1997 71,073 40,177 37,702 2,475 30,896 10,855 2,641 1,782 11,458 1,178 1,590 1,392 1998 72,803 40,141 37,558 2,583 32,662 12,503 1,526 1,778 12,718 1,200 1,653 1,284 1999 74,136 40,276 37,571 2,705 33,860 12,547 1,285 1,582 14,333 1,200 1,732 1,181

2000 $ 73,947 $ 41,050 $ 38,279 $ 2,771 $ 32,897 $ 10,103 $ 1,265 $ 1,440 $ 15,878 $ 1,294 $ 1,671 $ 1,230 2001 80,089 44,147 41,157 2,990 35,942 10,464 1,336 1,376 18,191 1,519 1,749 1,307 2002 87,911 48,238 44,903 3,335 39,673 10,917 1,197 1,577 21,176 1,493 1,856 1,457 2003 101,440 57,328 53,778 3,550 44,112 11,717 1,325 2,297 23,652 1,628 1,919 1,574 2004e 115,006 65,796 61,347 4,449 49,210 13,339 1,504 2,004 26,213 1,651 1,905 2,594

Source: Office of Management and Budget. Tax Foundation Federal Government 83

C18. Federal Expenditures by State, Per Capita Fiscal Year 2002

Retirement Other Grants to Salaries and Direct State/Local Federal and Total Disability Payments(a) Individuals Procurement Wages U.S. Average $ 6,545 $ 607,300 $ 419,395 $ 406,579 $ 254,252 $ 194,727 Alabama $ 7,651 $ 11,717 $ 7,086 $ 6,344 $ 6,035 $ 3,109 Alaska 11,793 981 560 3,127 1,396 1,499 Arizona 6,415 11,471 6,193 6,664 7,291 3,142 Arkansas 6,789 6,777 5,202 4,047 1,095 1,251 California 5,899 59,256 45,166 48,084 34,753 19,143 Colorado $ 5,845 $ 8,073 $ 4,753 $ 4,740 $ 4,526 $ 4,138 Connecticut 7,350 7,348 5,088 5,279 6,216 1,456 Delaware 5,923 1,851 1,121 1,121 207 465 Florida 6,303 43,709 25,961 16,350 9,757 9,038 Georgia 6,024 15,945 10,160 10,500 7,364 7,366 Hawaii $ 8,444 $ 2,899 $ 1,435 $ 1,835 $ 1,621 $ 2,684 Idaho 6,271 2,713 1,690 1,837 1,357 781 Illinois 5,586 24,068 20,223 14,975 4,664 6,344 Indiana 5,560 12,877 9,345 6,969 2,802 2,208 Iowa 6,418 6,570 6,169 4,060 955 1,084 Kansas $ 6,450 $ 5,973 $ 4,614 $ 3,272 $ 1,653 $ 1,984 Kentucky 7,067 9,795 5,906 6,346 3,978 2,854 Louisiana 6,694 9,225 8,092 7,437 2,773 2,461 Maine 7,125 3,267 1,580 2,270 1,240 848 Maryland 9,106 12,789 7,285 6,312 13,488 9,664 Massachusetts $ 7,394 $ 13,436 $ 11,537 $ 12,339 $ 6,793 $ 3,376 Michigan 5,569 21,241 14,564 13,279 3,539 3,286 Minnesota 5,399 9,225 7,089 6,492 2,228 2,022 Mississippi 7,428 6,688 5,000 5,046 2,734 1,840 Missouri 7,477 13,051 9,916 8,429 7,313 3,637 Montana $ 7,677 $ 2,199 $ 1,752 $ 1,912 $ 350 $ 760 Nebraska 6,707 3,774 3,767 2,342 591 1,109 Nevada 4,983 4,425 2,126 1,840 1,250 1,096 New Hampshire 5,457 2,726 1,216 1,632 788 574 New Jersey 5,912 17,906 13,131 10,822 4,840 3,974 New Mexico $ 9,453 $ 4,174 $ 2,154 $ 3,954 $ 5,393 $ 1,802 New York 6,740 39,201 31,389 42,461 7,417 8,526 North Carolina 5,811 17,971 10,369 10,939 2,923 5,978 North Dakota 10,141 1,384 2,643 1,425 329 655 Ohio 5,781 24,599 16,181 14,844 5,243 5,109 Oklahoma $ 6,983 $ 8,393 $ 5,187 $ 5,108 $ 2,515 $ 3,152 Oregon 5,653 7,687 4,652 4,814 994 1,692 Pennsylvania 6,944 31,194 22,917 18,017 7,415 6,058 Rhode Island 7,030 2,479 1,650 2,094 495 786 South Carolina 6,373 9,708 5,063 5,592 3,105 2,636 South Dakota $ 8,305 $ 1,702 $ 2,099 $ 1,506 $ 378 $ 631 Tennessee 6,789 13,196 8,309 8,658 5,912 3,200 Texas 5,694 37,324 27,648 24,858 20,581 13,019 Utah 5,333 3,723 1,869 2,697 2,084 1,929 Vermont 6,677 1,304 736 1,281 431 359 Virginia $ 10,254 $ 18,634 $ 8,515 $ 7,714 $ 26,170 $ 13,504 Washington 6,647 13,063 7,994 8,296 5,586 5,278 West Virginia 7,416 5,460 2,780 3,298 602 1,221 Wisconsin 5,310 11,158 6,830 7,255 1,888 1,713 Wyoming 7,369 1,095 553 1,234 319 465 District of Columbia $ 58,662 $ 1,876 $ 2,130 $ 4,832 $ 10,875 $ 13,821

(a) “Other Direct Payments” include excess (refundable portion) earned income tax credit payments, federal payments to state unemployment trust funds, federal family education loan program, public safety officer’s benefits program and other programs. Source: “Federal Tax Burdens and Expenditures by State,” No. 124, July 2003, Tax Foundation. 84 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C19. Federal Expenditures by State Percentage of Per Capita U.S. Average Fiscal Year 2002

Retirement Other Grants to Salaries and Direct State/Local Federal and Total Disability Payments(a) Individuals Procurement Wages U.S. Average 100% 100% 100% 100% 100% 100% Alabama 119% 124% 108% 100% 152% 102% Alaska 182 72 60 345 246 345 Arizona 99 100 78 87 152 86 Arkansas 106 119 132 106 46 68 California 88 80 89 97 112 81 Colorado 88% 85% 73% 75% 114% 136% Connecticut 108 101 101 108 204 62 Delaware 90 109 96 99 29 85 Florida 99 124 107 70 66 80 Georgia 92 89 82 87 98 128 Hawaii 132% 111% 79% 105% 148% 320% Idaho 97 96 87 97 115 86 Illinois 85 91 110 84 42 74 Indiana 86 99 104 80 52 53 Iowa 100 106 144 98 37 55 Kansas 100% 104% 117% 85% 69% 108% Kentucky 110 114 99 110 110 103 Louisiana 104 98 124 117 70 81 Maine 110 120 84 124 109 97 Maryland 140 111 92 82 280 262 Massachusetts 110% 99% 123% 136% 120% 78% Michigan 85 100 99 94 40 48 Minnesota 83 87 97 92 50 60 Mississippi 116 110 120 124 108 95 Missouri 116 109 120 105 146 95 Montana 121% 115% 132% 149% 44% 124% Nebraska 105 103 150 96 39 95 Nevada 76 97 68 60 66 75 New Hampshire 81 102 66 91 70 67 New Jersey 87 99 105 89 64 68 New Mexico 148% 107% 80% 151% 330% 144% New York 102 97 112 157 44 66 North Carolina 90 103 86 93 40 106 North Dakota 160 103 286 159 59 152 Ohio 89 102 97 92 52 66 Oklahoma 109% 114% 102% 104% 82% 133% Oregon 88 104 91 97 32 71 Pennsylvania 107 120 127 103 68 73 Rhode Island 108 110 106 139 52 109 South Carolina 99 112 85 97 86 95 South Dakota 131% 106% 189% 140% 56% 123% Tennessee 104 108 98 106 116 82 Texas 85 82 87 81 107 89 Utah 82 76 56 83 102 124 Vermont 103 100 82 147 79 86 Virginia 158% 121% 80% 75% 407% 274% Washington 100 102 91 97 104 129 West Virginia 116 144 106 129 38 100 Wisconsin 82 97 86 94 39 47 Wyoming 115 104 76 175 73 138 District of Columbia 922% 155% 256% 598% 2152% 3571%

Source: Tax Foundation Special Report, No. 124, “Federal Tax Burdens and Expenditures by State,” July 2003. Tax Foundation Federal Government 85

C20. Federal Receipts by Source Fiscal Years 1934 – 2004 ($Millions)

Total Individual Corporate Social Insurance Excise Year Receipts Income Taxes Income Taxes Taxes Taxes Other (a) 1934 $ 2,955 $ 420 $ 364 $ 30 $ 1,354 $ 788 1935 3,609 527 529 31 1,439 1,084 1936 3,923 674 719 52 1,631 847 1937 5,387 1,092 1,038 580 1,876 801 1938 6,751 1,286 1,287 1,541 1,863 773 1939 6,295 1,569 1,127 1,593 1,871 675 1940 $ 6,548 $ 892 $ 1,197 $ 1,785 $ 1,977 $ 698 1941 8,712 1,314 2,124 1,940 2,552 781 1942 14,634 3,263 4,719 2,452 3,399 801 1943 24,001 6,505 9,557 3,044 4,096 800 1944 43,747 19,705 14,838 3,473 4,759 972 1945 $ 45,159 $ 18,372 $ 15,988 $ 3,451 $ 6,265 $ 1,083 1946 39,296 16,098 11,883 3,115 6,998 1,202 1947 38,514 17,935 8,615 3,422 7,211 1,331 1948 41,560 19,315 9,678 3,751 7,356 1,461 1949 39,415 15,552 11,192 3,781 7,502 1,388 1950 $ 39,443 $ 15,755 $ 10,449 $ 4,338 $ 7,550 $ 1,351 1951 51,616 21,616 14,101 5,674 8,648 1,578 1952 66,167 27,934 21,226 6,445 8,852 1,710 1953 69,608 29,816 21,238 6,820 9,877 1,857 1954 69,701 29,542 21,101 7,208 9,945 1,905 1955 $ 65,451 $ 28,747 $ 17,861 $ 7,862 $ 9,131 $ 1,850 1956 74,587 32,188 20,880 9,320 9,929 2,270 1957 79,990 35,620 21,167 9,997 10,534 2,672 1958 79,636 34,724 20,074 11,239 10,638 2,961 1959 79,249 36,719 17,309 11,722 10,578 2,921 1960 $ 92,492 $ 40,715 $ 21,494 $ 14,683 $ 11,676 $ 3,923 1961 94,388 41,338 20,954 16,439 11,860 3,796 1962 99,676 45,571 20,523 17,046 12,534 4,001 1963 106,560 47,588 21,579 19,804 13,194 4,395 1964 112,613 48,697 23,493 21,963 13,731 4,731 1965 $ 116,817 $ 48,792 $ 25,461 $ 22,242 $ 14,570 $ 5,753 1966 130,835 55,446 30,073 25,546 13,062 6,708 1967 148,822 61,526 33,971 32,619 13,719 6,987 1968 152,973 68,726 28,665 33,923 14,079 7,580 1969 186,882 87,249 36,678 39,015 15,222 8,718 1970 $ 192,807 $ 90,412 $ 32,829 $ 44,362 $ 15,705 $ 9,499 1971 187,139 86,230 26,785 47,325 16,614 10,185 1972 207,309 94,737 32,166 52,574 15,477 12,355 1973 230,799 103,246 36,153 63,115 16,260 12,026 1974 263,224 118,952 38,620 75,071 16,844 13,737 1975 $ 279,090 $ 122,386 $ 40,621 $ 84,534 $ 16,551 $ 14,998 1976 298,060 131,603 41,409 90,769 16,963 17,317 1977 355,559 157,626 54,892 106,485 17,548 19,008 1978 399,561 180,988 59,952 120,967 18,376 19,278 1979 463,302 217,841 65,677 138,939 18,745 22,101 1980 $ 517,112 $ 244,069 $ 64,600 $ 157,803 $ 24,329 $ 26,311 1981 599,272 285,917 61,137 182,720 40,839 28,659 1982 617,766 297,744 49,207 201,498 36,311 33,006 1983 600,562 288,938 37,022 208,994 35,300 30,309 1984 666,486 298,415 56,893 239,376 37,361 34,440 1985 $ 734,088 $ 334,531 $ 61,331 $ 265,163 $ 35,992 $ 37,072 1986 769,215 348,959 63,143 283,901 32,919 40,292 1987 854,353 392,557 83,926 303,318 32,457 42,095 1988 909,303 401,181 94,508 334,335 35,227 44,051 1989 991,190 445,690 103,291 359,416 34,386 48,407 1990 $ 1,031,969 $ 466,884 $ 93,507 $ 380,047 $ 35,345 $ 56,186 1991 1,055,041 467,827 98,086 396,016 42,402 50,710 1992 1,091,279 475,964 100,270 413,689 45,569 55,787 1993 1,154,401 509,680 117,520 428,300 48,057 50,844 1994 1,258,627 543,055 140,385 461,475 55,225 58,487 1995 $ 1,351,830 $ 590,244 $ 157,004 $ 484,473 $ 57,484 $ 62,625 1996 1,453,062 656,417 171,824 509,414 54,014 61,393 1997 1,579,292 737,466 182,293 539,371 56,924 63,238 1998 1,721,798 828,586 188,677 571,831 57,673 75,031 1999 1,827,454 879,480 184,680 611,833 70,414 81,047 2000 $ 2,025,218 $ 1,004,462 $ 207,289 $ 652,852 $ 68,865 $ 91,750 2001 1,991,194 994,339 151,075 693,967 66,232 85,581 2002 1,853,173 858,345 148,044 700,760 66,989 79,035 2003 1,782,342 793,699 131,778 712,978 67,524 76,363 2004e 1,798,093 765,399 168,741 732,392 70,776 60,785

(a) “Other” includes estate and gift taxes, customs, duties and fees, Federal Reserve deposits and all other. Source: Office of Management and Budget. 86 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C21. Federal Receipts by Source, Percentages Fiscal Years 1934 – 2004

Total Individual Corporate Social Insurance Excise Year Receipts Income Taxes Income Taxes Taxes Taxes Other (a) 1934 100.0% 14.2% 12.3% 1.0% 45.8% 26.7% 1935 100.0 14.6 14.7 0.9 39.9 30.0 1936 100.0 17.2 18.3 1.3 41.6 21.6 1937 100.0 20.3 19.3 10.8 34.8 14.9 1938 100.0 19.0 19.1 22.8 27.6 11.5 1939 100.0 24.9 17.9 25.3 29.7 10.7 1940 100.0% 13.6% 18.3% 27.3% 30.2% 10.7% 1941 100.0 15.1 24.4 22.3 29.3 9.0 1942 100.0 22.3 32.2 16.8 23.2 5.5 1943 100.0 27.1 39.8 12.7 17.1 3.3 1944 100.0 45.0 33.9 7.9 10.9 2.2 1945 100.0% 40.7% 35.4% 7.6% 13.9% 2.4% 1946 100.0 41.0 30.2 7.9 17.8 3.1 1947 100.0 46.6 22.4 8.9 18.7 3.5 1948 100.0 46.5 23.3 9.0 17.7 3.5 1949 100.0 39.5 28.4 9.6 19.0 3.5 1950 100.0% 39.9% 26.5% 11.0% 19.1% 3.4% 1951 100.0 41.9 27.3 11.0 16.8 3.1 1952 100.0 42.2 32.1 9.7 13.4 2.6 1953 100.0 42.8 30.5 9.8 14.2 2.7 1954 100.0 42.4 30.3 10.3 14.3 2.7 1955 100.0% 43.9% 27.3% 12.0% 14.0% 2.8% 1956 100.0 43.2 28.0 12.5 13.3 3.0 1957 100.0 44.5 26.5 12.5 13.2 3.3 1958 100.0 43.6 25.2 14.1 13.4 3.7 1959 100.0 46.3 21.8 14.8 13.3 3.7 1960 100.0% 44.0% 23.2% 15.9% 12.6% 4.2% 1961 100.0 43.8 22.2 17.4 12.6 4.0 1962 100.0 45.7 20.6 17.1 12.6 4.0 1963 100.0 44.7 20.3 18.6 12.4 4.1 1964 100.0 43.2 20.9 19.5 12.2 4.2 1965 100.0% 41.8% 21.8% 19.0% 12.5% 4.9% 1966 100.0 42.4 23.0 19.5 10.0 5.1 1967 100.0 41.3 22.8 21.9 9.2 4.7 1968 100.0 44.9 18.7 22.2 9.2 5.0 1969 100.0 46.7 19.6 20.9 8.1 4.7 1970 100.0% 46.9% 17.0% 23.0% 8.1% 4.9% 1971 100.0 46.1 14.3 25.3 8.9 5.4 1972 100.0 45.7 15.5 25.4 7.5 6.0 1973 100.0 44.7 15.7 27.3 7.0 5.2 1974 100.0 45.2 14.7 28.5 6.4 5.2 1975 100.0% 43.9% 14.6% 30.3% 5.9% 5.4% 1976 100.0 44.2 13.9 30.5 5.7 5.8 1977 100.0 44.3 15.4 29.9 4.9 5.3 1978 100.0 45.3 15.0 30.3 4.6 4.8 1979 100.0 47.0 14.2 30.0 4.0 4.8 1980 100.0% 47.2% 12.5% 30.5% 4.7% 5.1% 1981 100.0 47.7 10.2 30.5 6.8 4.8 1982 100.0 48.2 8.0 32.6 5.9 5.3 1983 100.0 48.1 6.2 34.8 5.9 5.0 1984 100.0 44.8 8.5 35.9 5.6 5.2 1985 100.0% 45.6% 8.4% 36.1% 4.9% 5.1% 1986 100.0 45.4 8.2 36.9 4.3 5.2 1987 100.0 45.9 9.8 35.5 3.8 4.9 1988 100.0 44.1 10.4 36.8 3.9 4.8 1989 100.0 45.0 10.4 36.3 3.5 4.9 1990 100.0% 45.2% 9.1% 36.8% 3.4% 5.4% 1991 100.0 44.3 9.3 37.5 4.0 4.8 1992 100.0 43.6 9.2 37.9 4.2 5.1 1993 100.0 44.2 10.2 37.1 4.2 4.4 1994 100.0 43.1 11.2 36.7 4.4 4.6 1995 100.0% 43.7% 11.6% 35.8% 4.3% 4.6% 1996 100.0 45.2 11.8 35.1 3.7 4.2 1997 100.0 46.7 11.5 34.2 3.6 4.0 1998 100.0 48.1 11.0 33.2 3.3 4.4 1999 100.0 48.1 10.1 33.5 3.9 4.4 2000 100.0% 49.6% 10.2% 32.2% 3.4% 4.5% 2001 100.0 49.9 7.6 34.9 3.3 4.3 2002 100.0 46.3 8.0 37.8 3.6 4.3 2003 100.0 44.5 7.4 40.0 3.8 4.3 2004 100.0 42.6 9.4 40.7 3.9 3.4

(a) “Other” includes estate and gift taxes, customs, duties and fees, Federal Reserve deposits and all other. Source: Office of Management and Budget. Tax Foundation Federal Government 87

($Millions)

Continued

Selected Fiscal Years 1970 – 2004

C22. Total Federal Tax Burden by State

1970 1975 1980 1985 1990 2000 2002 2003 2004 2004 rank

Total $ 189,382 $ 272,380 $ 504,364 $ 715,615 $ 1,004,094 $1,982,491 $ 1,819,339 $ 1,747,995 $ 1,844,997 n/a

Alabama $ 2,062 $ 3,308 $ 6,306 $ 9,037 $ 12,240 $ 23,502 $ 20,539 $ 20,107 $ 21,069 24 Alaska 325 735 1,373 2,243 2,789 4,374 3,879 3,885 4,061 47 Arizona 1,584 2,586 5,537 8,629 12,347 30,749 28,120 27,419 29,198 23 Arkansas 1,148 1,865 3,422 4,845 6,377 13,256 11,661 11,350 11,919 33 California 21,636 30,665 60,525 89,362 134,936 253,481 255,860 234,595 249,238 1

Colorado $ 2,002 $ 3,324 $ 6,867 $ 10,105 $ 13,160 $ 33,212 $ 31,980 $ 30,179 $ 32,054 20 Connecticut 3,955 5,074 9,261 13,621 19,830 38,984 36,010 34,957 36,822 16 Delaware 655 866 1,437 2,015 3,043 5,844 5,409 5,215 5,526 44 Florida 6,531 10,936 22,218 35,014 54,042 115,086 103,239 100,705 106,734 4 Georgia 3,364 5,050 9,646 15,697 23,072 53,105 48,649 46,916 49,712 12

Hawaii 841 $ $ 1,234 $ 2,213 $ 2,959 $ 5,013 $ 7,135 $ 6,588 $ 6,566 $ 6,866 42 Idaho 505 894 1,650 2,172 3,044 6,678 6,266 5,942 6,289 43 Illinois 12,170 16,990 29,779 37,771 51,904 100,213 88,356 83,765 87,926 5 Indiana 4,445 6,479 11,474 14,526 19,658 38,605 33,250 32,095 33,617 18 Iowa 2,379 3,702 6,424 7,283 9,587 17,521 15,116 14,728 15,476 30

Kansas $ 1,894 $ 3,001 $ 5,444 $ 7,188 $ 9,402 $ 17,343 $ 15,144 $ 14,414 $ 15,146 31 Kentucky 2,153 3,360 6,074 8,216 11,076 21,456 18,949 18,719 19,705 27 Louisiana 2,349 3,842 8,243 10,883 12,220 23,014 19,813 19,561 20,520 25 Maine 728 1,068 1,880 2,774 4,164 7,336 6,741 6,635 7,011 40 Maryland 4,087 6,021 10,586 15,668 22,903 42,232 39,380 38,602 40,713 15

Massachusetts $ 6,125 $ 7,827 $ 13,527 $ 20,900 $ 29,442 $ 58,389 $ 59,604 $ 54,394 $ 57,567 10 Michigan 8,564 11,815 20,845 27,753 36,803 71,414 60,883 57,379 59,954 9 Minnesota 3,302 4,882 9,080 12,283 17,675 37,648 34,127 33,005 34,901 17 Mississippi 1,117 1,827 3,504 4,774 6,215 12,728 11,110 10,994 11,542 34 Missouri 4,069 5,702 10,147 14,152 18,666 35,118 31,131 30,171 31,702 21 88 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Millions)

Selected Fiscal Years 1970 – 2004

C22. Total Federal Tax Burden by State (continued)

689 994 2,023 3,366 4,989 10,114 9,887 9,220 9,771 37

1970 1975 1980 1985 1990 2000 2002 2003 2004 2004 rank

$ 860 $ 1,124 $ 1,820 $ 2,454 $ 3,193 $ 5,380 $ 5,175 $ 5,154 $ 5,479 n/a

Montana $ 545 $ 861 $ 1,582 $ 1,958 $ 2,471 $ 4,597 $ 4,160 $ 4,126 $ 4,341 45 Nebraska 1,261 1,976 3,290 4,119 5,579 10,946 9,624 9,310 9,828 36 Nevada 587 930 2,211 3,126 5,482 15,461 13,948 13,694 14,604 32 New Hampshire New Jersey 8,368 11,454 20,273 31,039 43,836 81,021 75,602 73,427 77,462 7

New Mexico $ 703 $ 1,113 $ 2,277 $ 3,384 $ 4,405 $ 8,795 $ 7,317 $ 8,713 $ 9,192 38 New York 21,166 26,106 41,891 60,842 86,980 158,508 144,844 144,712 152,633 2 North Carolina 3,497 5,356 9,946 15,326 22,413 48,436 43,858 42,005 44,309 13 North Dakota 416 793 1,270 1,701 1,998 3,495 3,094 3,054 3,212 50 Ohio 10,055 13,513 23,791 30,477 40,216 73,217 62,519 60,148 62,942 8

Oklahoma $ 1,897 $ 2,973 $ 6,197 $ 8,682 $ 9,848 $ 17,436 $ 15,762 $ 15,559 $ 16,377 29 Oregon 1,872 2,931 5,846 7,006 10,538 22,108 19,865 18,722 19,722 26 Pennsylvania 11,103 14,993 25,992 34,768 48,370 85,630 76,528 73,822 77,474 6 Rhode Island 886 1,178 2,056 2,905 4,215 7,191 6,717 6,624 6,977 41 South Carolina 1,565 2,557 4,830 7,277 10,653 21,659 19,057 18,604 19,588 28

South Dakota $ 427 $ 718 $ 1,198 $ 1,502 $ 2,141 $ 4,338 $ 3,920 $ 3,857 $ 4,083 46 Tennessee 2,730 4,257 7,898 11,359 16,166 34,441 30,218 29,359 30,791 22 Texas 9,125 14,808 32,632 50,073 62,177 137,404 126,250 122,056 129,261 3 Utah 743 1,203 2,432 3,574 4,867 11,662 10,486 10,039 10,608 35 Vermont 369 498 918 1,363 2,073 3,855 3,576 3,481 3,673 48

Virginia $ 3,952 $ 6,109 $ 11,499 $ 17,593 $ 25,994 $ 52,243 $ 48,555 $ 47,419 $ 50,195 11 Washington 3,228 5,025 10,557 13,476 21,361 48,066 44,132 41,104 43,580 14 West Virginia 1,176 1,793 3,319 4,046 4,939 8,300 7,244 7,233 7,555 39 Wisconsin 3,872 5,522 9,874 12,823 17,850 36,122 31,777 30,898 32,507 19 Wyoming 300 541 1,277 1,506 1,731 3,645 3,421 3,355 3,565 49

District of Columbia

Source: Tax Foundation Special Report, No. 124, “Federal Tax Burdens and Expenditures by State,” July 2003. Tax Foundation Federal Government 89

Continued

Selected Fiscal Years 1970 – 2004

C23. Federal Tax Burden by State, Per Capita

1970 1975 1980 1985 1990 2000 2002 2003 2004 2004 rank

United States $ 934 $ 1,270 $ 2,228 $ 3,014 $ 4,036 $ 7,231 $ 6,326 $ 6,282 $ 6,261 n/a Alabama 597 $ $ 906 $ 1,623 $ 2,278 $ 3,027 $ 5,304 $ 4,582 $ 4,542 $ 4,590 43 Alaska 1,080 2,048 3,360 4,249 5,056 6,786 6,049 5,978 6,255 17 Arizona 891 1,148 2,050 2,736 3,369 6,415 5,189 5,111 5,101 37 Arkansas 596 875 1,501 2,083 2,711 5,077 4,309 4,285 4,304 48 California 1,089 1,436 2,560 3,399 4,533 7,757 7,313 7,280 6,944 10

Colorado $ 910 $ 1,296 $ 2,370 $ 3,159 $ 3,992 $ 8,022 $ 7,126 $ 7,051 $ 6,952 9 Connecticut 1,312 1,648 2,979 4,262 6,032 11,873 10,426 10,401 10,562 1 Delaware 1,199 1,484 2,414 3,269 4,567 7,646 6,722 6,642 6,626 14 Florida 965 1,301 2,287 3,106 4,182 7,570 6,209 6,110 6,053 19 Georgia 733 1,004 1,765 2,647 3,559 6,762 5,709 5,646 5,605 24

Hawaii $ 1,103 $ 1,407 $ 2,299 $ 2,854 $ 4,524 $ 5,758 $ 5,311 $ 5,231 $ 5,382 30 Idaho 707 1,090 1,748 2,187 3,022 5,047 4,690 4,633 4,499 46 Illinois 1,098 1,507 2,609 3,312 4,538 8,302 7,023 6,978 6,863 11 Indiana 860 1,208 2,089 2,661 3,544 6,413 5,406 5,357 5,332 31 Iowa 845 1,288 2,205 2,567 3,452 6,058 5,149 5,131 5,182 34

Kansas $ 846 $ 1,319 $ 2,303 $ 2,962 $ 3,793 $ 6,509 $ 5,583 $ 5,543 $ 5,474 27 Kentucky 668 976 1,663 2,224 3,003 5,382 4,637 4,615 4,721 40 Louisiana 645 997 1,966 2,470 2,891 5,216 4,423 4,396 4,502 45 Maine 729 1,002 1,669 2,389 3,389 5,834 5,218 5,221 5,302 32 Maryland 1,046 1,458 2,510 3,560 4,792 8,046 7,239 7,195 7,311 6

Massachusetts $ 1,080 $ 1,358 $ 2,353 $ 3,560 $ 4,892 $ 9,428 $ 9,282 $ 9,318 $ 8,971 2 Michigan 970 1,296 2,255 3,060 3,959 7,343 6,064 6,041 5,884 20 Minnesota 873 1,246 2,229 2,940 4,040 7,817 6,811 6,794 6,863 12 Mississippi 501 765 1,391 1,846 2,412 4,539 3,873 3,857 3,940 50 Missouri 873 1,187 2,062 2,834 3,647 6,360 5,497 5,447 5,443 28 90 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Selected Fiscal Years 1970 – 2003

C23. Federal Tax Burden by State, Per Capita (continued)

939 1,209 2,200 3,394 4,494 8,302 7,778 7,746 7,487 5

1970 1975 1980 1985 1990 2000 2002 2003 2004 2004 rank

$ 1,134 $ 1,578 $ 2,822 $ 3,869 $ 5,244 $ 10,306 $ 9,053 $ 9,069 $ 9,665 n/a

Montana $ 781 $ 1,160 $ 2,002 $ 2,382 $ 3,089 $ 4,926 $ 4,579 $ 4,550 $ 4,659 41 Nebraska 851 1,282 2,094 2,597 3,533 6,457 5,573 5,544 5,548 25 Nevada 1,197 1,529 2,777 3,310 4,575 8,332 6,474 6,309 6,312 16 New Hampshire New Jersey 1,172 1,562 2,746 4,109 5,657 9,918 8,821 8,795 8,936 3

New Mexico $ 688 $ 972 $ 1,748 $ 2,361 $ 2,906 $ 4,806 $ 3,957 $ 3,862 $ 4,864 39 New York 1,165 1,448 2,383 3,422 4,833 8,729 7,568 7,524 7,910 4 North Carolina 689 972 1,693 2,459 3,378 6,253 5,289 5,228 5,159 36 North Dakota 669 1,245 1,938 2,509 3,124 5,336 4,874 4,833 5,049 38 Ohio 948 1,255 2,204 2,839 3,705 6,477 5,478 5,442 5,409 29

Oklahoma $ 742 $ 1,079 $ 2,052 $ 2,651 $ 3,128 $ 5,175 $ 4,519 $ 4,480 $ 4,584 44 Oregon 898 1,270 2,233 2,623 3,708 6,547 5,660 5,610 5,477 26 Pennsylvania 943 1,261 2,188 2,951 4,069 7,048 6,208 6,209 6,223 18 Rhode Island 943 1,244 2,161 3,004 4,200 7,218 6,294 6,293 6,442 15 South Carolina 604 890 1,546 2,208 3,054 5,604 4,653 4,615 4,638 42

South Dakota $ 639 $ 1,055 $ 1,739 $ 2,152 $ 3,074 $ 5,663 $ 5,155 $ 5,128 $ 5,266 33 Tennessee 695 1,003 1,722 2,413 3,312 6,135 5,223 5,171 5,170 35 Texas 818 1,192 2,296 3,090 3,661 6,836 5,824 5,761 5,763 23 Utah 701 987 1,670 2,182 2,823 5,331 4,546 4,494 4,404 47 Vermont 835 1,045 1,804 2,575 3,683 6,307 5,807 5,752 5,858 22

Virginia $ 850 $ 1,220 $ 2,146 $ 3,088 $ 4,199 $ 7,500 $ 6,679 $ 6,619 $ 6,705 13 Washington 958 1,401 2,575 3,073 4,393 8,241 7,294 7,282 7,071 7 West Virginia 671 980 1,705 2,116 2,750 4,529 4,021 4,010 4,138 49 Wisconsin 880 1,210 2,101 2,703 3,650 6,806 5,850 5,827 5,877 21 Wyoming 903 1,449 2,727 3,005 3,807 7,096 6,876 6,871 6,970 8

District of Columbia

Source: Tax Foundation Special Report, No. 124, “Federal Tax Burdens and Expenditures by State,” July 2003. Tax Foundation Federal Government 91

C24. State Shares of Federal Tax Burden Selected Fiscal Years 1970 – 2004 (Percentage)

1970 1975 1980 1985 1990 2000 2002 2003 2004 Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Alabama 1.1% 1.2% 1.3% 1.3% 1.2% 2.3% 1.1% 1.2% 1.1% Alaska 0.2 0.3 0.3 0.3 0.3 0.4 0.2 0.2 0.2 Arizona 0.8 0.9 1.1 1.2 1.2 3.1 1.5 1.6 1.6 Arkansas 0.6 0.7 0.7 0.7 0.6 1.3 0.6 0.7 0.6 California 11.4 11.3 12.0 12.5 13.4 25.2 12.1 12.8 13.5 Colorado 1.1% 1.2% 1.4% 1.4% 1.3% 3.3% 1.6% 1.7% 1.7% Connecticut 2.1 1.9 1.8 1.9 2.0 3.9 1.9 2.0 2.0 Delaware 0.3 0.3 0.3 0.3 0.3 0.6 0.3 0.3 0.3 Florida 3.4 4.0 4.4 4.9 5.4 11.5 5.5 5.8 5.8 Georgia 1.8 1.9 1.9 2.2 2.3 5.3 2.5 2.7 2.7 Hawaii 0.4% 0.5% 0.4% 0.4% 0.5% 0.7% 0.3% 0.4% 0.4% Idaho 0.3 0.3 0.3 0.3 0.3 0.7 0.3 0.3 0.3 Illinois 6.4 6.2 5.9 5.3 5.2 10.0 4.8 5.0 4.8 Indiana 2.3 2.4 2.3 2.0 2.0 3.8 1.8 1.9 1.8 Iowa 1.3 1.4 1.3 1.0 1.0 1.7 0.8 0.9 0.8 Kansas 1.0% 1.1% 1.1% 1.0% 0.9% 1.7% 0.8% 0.9% 0.8% Kentucky 1.1 1.2 1.2 1.1 1.1 2.1 1.0 1.1 1.1 Louisiana 1.2 1.4 1.6 1.5 1.2 2.3 1.1 1.2 1.1 Maine 0.4 0.4 0.4 0.4 0.4 0.7 0.3 0.4 0.4 Maryland 2.2 2.2 2.1 2.2 2.3 4.2 2.0 2.1 2.2 Massachusetts 3.2% 2.9% 2.7% 2.9% 2.9% 5.8% 2.8% 3.0% 3.1% Michigan 4.5 4.3 4.1 3.9 3.7 7.1 3.4 3.6 3.2 Minnesota 1.7 1.8 1.8 1.7 1.8 3.7 1.8 1.9 1.9 Mississippi 0.6 0.7 0.7 0.7 0.6 1.3 0.6 0.6 0.6 Missouri 2.1 2.1 2.0 2.0 1.9 3.5 1.7 1.8 1.7 Montana 0.3% 0.3% 0.3% 0.3% 0.2% 0.5% 0.2% 0.2% 0.2% Nebraska 0.7 0.7 0.7 0.6 0.6 1.1 0.5 0.6 0.5 Nevada 0.3 0.3 0.4 0.4 0.5 1.5 0.7 0.8 0.8 New Hampshire 0.4 0.4 0.4 0.5 0.5 1.0 0.5 0.5 0.5 New Jersey 4.4 4.2 4.0 4.3 4.4 8.1 3.9 4.1 4.2 New Mexico 0.4% 0.4% 0.5% 0.5% 0.4% 0.9% 0.4% 0.4% 0.5% New York 11.2 9.6 8.3 8.5 8.7 15.8 7.6 8.0 8.3 North Carolina 1.8 2.0 2.0 2.1 2.2 4.8 2.3 2.5 2.4 North Dakota 0.2 0.3 0.3 0.2 0.2 0.3 0.2 0.2 0.2 Ohio 5.3 5.0 4.7 4.3 4.0 7.3 3.5 3.7 3.4 Oklahoma 1.0% 1.1% 1.2% 1.2% 1.0% 1.7% 0.8% 0.9% 0.9% Oregon 1.0 1.1 1.2 1.0 1.0 2.2 1.1 1.1 1.1 Pennsylvania 5.9 5.5 5.2 4.9 4.8 8.5 4.1 4.3 4.2 Rhode Island 0.5 0.4 0.4 0.4 0.4 0.7 0.3 0.4 0.4 South Carolina 0.8 0.9 1.0 1.0 1.1 2.2 1.0 1.1 1.1 South Dakota 0.2% 0.3% 0.2% 0.2% 0.2% 0.4% 0.2% 0.2% 0.2% Tennessee 1.4 1.6 1.6 1.6 1.6 3.4 1.6 1.7 1.7 Texas 4.8 5.4 6.5 7.0 6.2 13.7 6.5 7.0 7.0 Utah 0.4 0.4 0.5 0.5 0.5 1.2 0.6 0.6 0.6 Vermont 0.2 0.2 0.2 0.2 0.2 0.4 0.2 0.2 0.2 Virginia 2.1% 2.2% 2.3% 2.5% 2.6% 5.2% 2.5% 2.6% 2.7% Washington 1.7 1.8 2.1 1.9 2.1 4.8 2.3 2.4 2.4 West Virginia 0.6 0.7 0.7 0.6 0.5 0.8 0.4 0.4 0.4 Wisconsin 2.0 2.0 2.0 1.8 1.8 3.6 1.7 1.8 1.8 Wyoming 0.2 0.2 0.3 0.2 0.2 0.4 0.2 0.2 0.2 District of Columbia 0.5% 0.4% 0.4% 0.3% 0.3% 0.5% 0.3% 0.3% 0.3%

Source: Tax Foundation Special Report, No. 124, “Federal Tax Burdens and Expenditures by State,” July 2003. 92 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Millions)

Continued

Fiscal Year 2002

C25. Federal Tax Burden by Type of Tax and State

Individual Corporate Social Estate Customs Alcoholic Tobacco Other Highway Airport Miscellaneous Total

State Income Income Insurance and Gift Duties Beverages Excises Excises Trust Fund Trust Fund Taxes Tax Burden United States $ 858,345 $ 148,044 $ 700,760 $ 26,507 $ 18,602 $ 7,090 $7,189 $10,074 $ 33,625 $ 9,038 $ 101.9 $ 1,819,339 Alabama $ 8,262 $ 1,819 $ 8,829 $ 250 $ 243 $ 107 $ 118 $ 137 $ 710 $ 123 $ 1.4 $ 20,539 Alaska 1,750 342 1,580 16 43 18 16 22 59 20 0.2 3,879 Arizona 12,756 2,391 11,119 345 303 128 123 157 613 141 1.6 28,120 Arkansas 4,509 1,032 5,103 164 136 61 69 76 481 68 0.8 11,661 California 131,265 19,470 91,152 4,119 2,346 829 828 1,243 3,393 1,115 12.7 255,860 Colorado $ 16,390 $ 2,478 $ 11,433 $ 326 $ 318 $ 115 $ 109 $ 163 $ 409 $ 146 $ 1.7 $ 31,980 Connecticut 19,889 2,412 11,988 601 294 90 88 163 348 146 1.6 36,010 Delaware 2,422 481 2,131 132 55 23 20 31 94 28 0.3 5,409 Florida 50,771 8,779 36,585 2,349 1,035 444 413 551 1,767 494 5.6 103,239 Georgia 21,866 4,105 19,367 525 524 201 204 276 1,314 247 2.8 48,649 Hawaii $ 2,657 $ 613 $ 2,917 $ 97 $ 77 $ 33 $ 33 $ 44 $ 86 $ 40 $ 0.4 $ 6,588 Idaho 2,636 559 2,593 77 71 30 34 38 208 34 0.4 6,266 Illinois 43,261 7,150 32,975 1,365 879 324 315 485 1,073 435 4.9 88,356 Indiana 14,237 2,903 13,805 402 371 148 159 203 872 182 2.0 33,250 Iowa 6,131 1,396 6,544 168 175 70 77 98 379 88 1.0 15,116

Kansas $ 6,593 $ 1,327 $ 6,199 $ 197 $ 167 $ 61 $ 69 $ 93 $ 389 $ 83 $ 0.9 $ 15,144 Kentucky 7,589 1,716 8,136 215 221 95 107 122 662 109 1.2 18,949 Louisiana 8,101 1,869 8,262 263 243 121 113 137 586 123 1.4 19,813 Maine 2,838 574 2,824 105 74 34 34 40 184 36 0.4 6,741 Maryland 18,249 3,059 15,850 533 398 137 139 212 596 190 2.1 39,380 Massachusetts $ 32,351 $ 4,179 $ 20,218 $ 849 $ 510 $ 175 $ 166 $ 272 $ 636 $ 244 $ 2.8 $ 59,604 Michigan 27,481 4,955 24,806 700 640 253 255 355 1,211 319 3.6 60,883 Minnesota 15,657 2,877 13,805 314 352 132 126 179 408 160 1.9 34,127 Mississippi 4,157 1,001 4,974 98 141 70 72 79 459 71 0.8 11,110 Missouri 13,385 2,729 12,602 583 346 141 146 189 908 170 1.9 31,131 Tax Foundation Federal Government 93

($Millions)

Fiscal Year 2002

C25. Federal Tax Burden by Type of Tax and State (continued)

5,064 728 3,543 123 94 49 32 50 167 44 0.5 9,887

$ 2,510 $ 558 $ 1,806 $ 133 $ 46 $ 22 $ 14 $ 26 $ 40 $ 23 $ 0.3 $ 5,175

Individual Corporate Social Estate Customs Alcoholic Tobacco Other Highway Airport Miscellaneous Total

State Income Income Insurance and Gift Duties Beverages Excises Excises Trust Fund Trust Fund Taxes Tax Burden Montana $ 1,623 $ 381 $ 1,775 $ 84 $ 48 $ 25 $ 25 $ 26 $ 159 $ 23 $ 0.3 $ 4,160 Nebraska 4,100 886 3,962 119 108 43 44 59 260 53 0.6 9,624 Nevada 7,046 1,138 4,938 178 138 67 49 69 235 62 0.8 13,948 New Hampshire New Jersey 38,452 5,455 27,961 924 685 222 218 379 982 340 3.7 75,602 New Mexico $ 2,388 $ 744 $ 3,397 $ 204 $ 94 $ 46 $ 46 $ 51 $ 288 $ 46 $ 0.5 $ 7,317 New York 70,970 11,486 54,365 2,870 1,418 455 480 777 1,375 697 7.7 144,844 North Carolina 18,880 3,981 18,023 537 491 188 206 262 1,034 235 2.6 43,858 North Dakota 1,199 289 1,342 48 37 18 17 20 116 18 0.2 3,094 Ohio 27,362 5,569 25,337 988 703 276 300 395 1,268 354 4.0 62,519

Oklahoma $ 6,278 $ 1,415 $ 6,752 $ 202 $ 191 $ 79 $ 88 $ 101 $ 566 $ 91 $ 1.0 $ 15,762 Oregon 8,746 1,789 8,071 247 209 88 91 114 428 103 1.2 19,865 Pennsylvania 34,134 6,262 31,337 1,182 810 298 327 452 1,338 406 4.4 76,528 Rhode Island 2,905 545 2,855 127 69 27 27 37 92 34 0.4 6,717 South Carolina 7,812 1,699 8,068 205 223 104 102 119 615 107 1.2 19,057

South Dakota $ 1,668 $ 373 $ 1,598 $ 41 $ 45 $ 20 $ 20 $ 25 $ 112 $ 22 $ 0.3 $ 3,920 Tennessee 12,899 2,517 12,623 361 349 135 150 189 850 170 1.9 30,218 Texas 59,606 9,928 48,655 1,388 1,356 495 508 733 2,816 658 7.4 126,250 Utah 4,426 937 4,419 84 120 40 52 64 301 57 0.7 10,486 Vermont 1,549 299 1,440 95 38 17 16 20 94 18 0.2 3,576 Virginia $ 22,766 $ 3,882 $ 18,982 $ 632 $ 494 $ 170 $ 186 $ 261 $ 960 $ 234 $ 2.7 $ 48,555 Washington 22,457 3,290 16,177 417 413 149 154 231 651 207 2.3 44,132 West Virginia 2,680 659 3,314 79 91 43 50 51 259 46 0.5 7,244 Wisconsin 13,962 2,723 13,077 387 341 157 140 183 611 164 1.9 31,777 Wyoming 1,665 293 1,145 57 31 14 13 16 162 14 0.2 3,421

District of Columbia Source: Tax Foundation Special Report, No. 124, “Federal Tax Burdens and Expenditures by State,” July 2003. 94 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Continued

Fiscal Year 2002

C26. Federal Tax Burden by Type of Tax and State, Percentages

3.8% 2.8% 2.9% 3.2% 2.7% 2.5% 2.3% 2.7% 1.9% 2.7% 2.7% 3.3%

Individual Corporate Social Estate Customs Alcoholic Tobacco Other Highway Airport Miscellaneous Total

State Income Income Insurance and Gift Duties Beverages Excises Excises Trust Fund Trust Fund Taxes Tax Burden United States 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Alabama 1.0% 1.2% 1.3% 0.9% 1.3% 1.5% 1.6% 1.4% 2.1% 1.4% 1.3% 1.1% Alaska 0.2 0.2 0.2 0.1 0.2 0.3 0.2 0.2 0.2 0.2 0.2 0.2 Arizona 1.5 1.6 1.6 1.3 1.6 1.8 1.7 1.6 1.8 1.6 1.6 1.5 Arkansas 0.5 0.7 0.7 0.6 0.7 0.9 1.0 0.8 1.4 0.8 0.8 0.6 California 15.3 13.2 13.0 15.5 12.6 11.7 11.5 12.3 10.1 12.3 12.5 14.1

Colorado 1.9% 1.7% 1.6% 1.2% 1.7% 1.6% 1.5% 1.6% 1.2% 1.6% 1.7% 1.8% Connecticut 2.3 1.6 1.7 2.3 1.6 1.3 1.2 1.6 1.0 1.6 1.5 2.0 Delaware 0.3 0.3 0.3 0.5 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 Florida 5.9 5.9 5.2 8.9 5.6 6.3 5.7 5.5 5.3 5.5 5.5 5.7 Georgia 2.5 2.8 2.8 2.0 2.8 2.8 2.8 2.7 3.9 2.7 2.8 2.7

Hawaii 0.3% 0.4% 0.4% 0.4% 0.4% 0.5% 0.5% 0.4% 0.3% 0.4% 0.4% 0.4% Idaho 0.3 0.4 0.4 0.3 0.4 0.4 0.5 0.4 0.6 0.4 0.4 0.3 Illinois 5.0 4.8 4.7 5.2 4.7 4.6 4.4 4.8 3.2 4.8 4.8 4.9 Indiana 1.7 2.0 2.0 1.5 2.0 2.1 2.2 2.0 2.6 2.0 2.0 1.8 Iowa 0.7 0.9 0.9 0.6 0.9 1.0 1.1 1.0 1.1 1.0 1.0 0.8

Kansas 0.8% 0.9% 0.9% 0.7% 0.9% 0.9% 1.0% 0.9% 1.2% 0.9% 0.9% 0.8% Kentucky 0.9 1.2 1.2 0.8 1.2 1.3 1.5 1.2 2.0 1.2 1.2 1.0 Louisiana 0.9 1.3 1.2 1.0 1.3 1.7 1.6 1.4 1.7 1.4 1.3 1.1 Maine 0.3 0.4 0.4 0.4 0.4 0.5 0.5 0.4 0.5 0.4 0.4 0.4 Maryland 2.1 2.1 2.3 2.0 2.1 1.9 1.9 2.1 1.8 2.1 2.1 2.2

Massachusetts Michigan 3.2 3.3 3.5 2.6 3.4 3.6 3.5 3.5 3.6 3.5 3.5 3.3 Minnesota 1.8% 1.9 2.0 1.2 1.9 1.9 1.8 1.8 1.2 1.8 1.9 1.9 Mississippi 0. 0.7 0.7 0.4 0.8 1.0 1.0 0.8 1.4 0.8 0.8 0.6 Missouri 1.6 1.8 1.8 2.2 1.9 2.0 2.0 1.9 2.7 1.9 1.9 1.7 Tax Foundation Federal Government 95

Fiscal Year 2002

0.6 0.5 0.5 0.5 0.5 0.7 0.4 0.5 0.5 0.5 0.5 0.5

0.3% 0.4% 0.3% 0.5% 0.2% 0.3% 0.2% 0.3% 0.1% 0.3% 0.2% 0.3%

C26. Federal Tax Burden by Type of Tax and State, Percentages (continued)

Individual Corporate Social Estate Customs Alcoholic Tobacco Other Highway Airport Miscellaneous Total

State Income Income Insurance and Gift Duties Beverages Excises Excises Trust Fund Trust Fund Taxes Tax Burden Montana 0.2% 0.3% 0.3% 0.3% 0.3% 0.4% 0.3% 0.3% 0.5% 0.3% 0.3% 0.2% Nebraska 0.5 0.6 0.6 0.4 0.6 0.6 0.6 0.6 0.8 0.6 0.6 0.5 Nevada 0.8 0.8 0.7 0.7 0.7 0.9 0.7 0.7 0.7 0.7 0.8 0.8 New Hampshire New Jersey 4.5 3.7 4.0 3.5 3.7 3.1 3.0 3.8 2.9 3.8 3.6 4.2

New Mexico 0.3% 0.5% 0.5% 0.8% 0.5% 0.7% 0.6% 0.5% 0.9% 0.5% 0.5% 0.4% New York 8.3 7.8 7.8 10.8 7.6 6.4 6.7 7.7 4.1 7.7 7.6 8.0 North Carolina 2.2 2.7 2.6 2.0 2.6 2.7 2.9 2.6 3.1 2.6 2.6 2.4 North Dakota 0.1 0.2 0.2 0.2 0.2 0.3 0.2 0.2 0.3 0.2 0.2 0.2 Ohio 3.2 3.8 3.6 3.7 3.8 3.9 4.2 3.9 3.8 3.9 3.9 3.4

Oklahoma 0.7% 1.0% 1.0% 0.8% 1.0% 1.1% 1.2% 1.0% 1.7% 1.0% 1.0% 0.9% Oregon 1.0 1.2 1.2 0.9 1.1 1.2 1.3 1.1 1.3 1.1 1.2 1.1 Pennsylvania 4.0 4.2 4.5 4.5 4.4 4.2 4.6 4.5 4.0 4.5 4.4 4.2 Rhode Island 0.3 0.4 0.4 0.5 0.4 0.4 0.4 0.4 0.3 0.4 0.4 0.4 South Carolina 0.9 1.1 1.2 0.8 1.2 1.5 1.4 1.2 1.8 1.2 1.2 1.0

South Dakota 0.2% 0.3% 0.2% 0.2% 0.2% 0.3% 0.3% 0.2% 0.3% 0.2% 0.2% 0.2% Tennessee 1.5 1.7 1.8 1.4 1.9 1.9 2.1 1.9 2.5 1.9 1.9 1.7 Texas 6.9 6.7 6.9 5.2 7.3 7.0 7.1 7.3 8.4 7.3 7.2 6.9 Utah 0.5 0.6 0.6 0.3 0.6 0.6 0.7 0.6 0.9 0.6 0.7 0.6 Vermont 0.2 0.2 0.2 0.4 0.2 0.2 0.2 0.2 0.3 0.2 0.2 0.2

Virginia 2.7% 2.6% 2.7% 2.4% 2.7% 2.4% 2.6% 2.6% 2.9% 2.6% 2.6% 2.7% Washington 2.6 2.2 2.3 1.6 2.2 2.1 2.1 2.3 1.9 2.3 2.3 2.4 West Virginia 0.3 0.4 0.5 0.3 0.5 0.6 0.7 0.5 0.8 0.5 0.5 0.4 Wisconsin 1.6 1.8 1.9 1.5 1.8 2.2 1.9 1.8 1.8 1.8 1.8 1.7 Wyoming 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.5 0.2 0.2 0.2

District of Columbia

Source: Tax Foundation Special Report, No. 124, “Federal Tax Burdens and Expenditures by State,” July 2003. 96 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C27. Federal Tax Burden and Expenditures by State Each State As a Percentage of Per Capita U.S. Average Fiscal Years 1992 and 2002

Federal Taxes Federal Expenditures 1992 2002 1992 2002 United States $ 4,163 $ 6,326 $ 3,928 $ 5,849 100% 100% 100% 100%

Alabama 80% 72% 110% 119% Alaska 121 96 152 182 Arizona 83 82 98 99 Arkansas 73 68 94 106 California 107 116 100 88 Colorado 103% 113% 109% 88% Connecticut 148 165 100 108 Delaware 116 106 84 90 Florida 101 98 109 99 Georgia 90 90 90 92 Hawaii 110% 84% 125% 132% Idaho 79 74 99 97 Illinois 111 111 81 85 Indiana 91 85 76 86 Iowa 87 81 92 100 Kansas 95% 88% 100% 100% Kentucky 77 73 93 110 Louisiana 75 70 96 104 Maine 82 82 121 110 Maryland 117 114 146 140 Massachusetts 119% 147% 121% 110% Michigan 97 96 81 85 Minnesota 104 108 81 83 Mississippi 64 61 117 116 Missouri 91 87 114 116 Montana 80% 72% 116% 121% Nebraska 90 88 97 105 Nevada 116 102 86 76 New Hampshire 110 123 81 81 New Jersey 136 139 90 87 New Mexico 73% 63% 153% 148% New York 119 120 102 102 North Carolina 87 84 82 90 North Dakota 81 77 125 160 Ohio 92 878789 Oklahoma 78% 71% 101% 109% Oregon 93 89 87 88 Pennsylvania 101 98 102 107 Rhode Island 101 99 112 108 South Carolina 77 74 99 99 South Dakota 83% 81% 108% 131% Tennessee 88 83 97 104 Texas 92 92 85 85 Utah 74 72 87 82 Vermont 91 92 85 103 Virginia 104% 106% 144% 158% Washington 112 115 100 100 West Virginia 71 64 103 116 Wisconsin 94 92 77 82 Wyoming 100 109 102 115 District of Columbia 137% 143% 804% 922%

Source: Tax Foundation Special Report, No. 124, “Federal Tax Burdens and Expenditures by State,” July 2003; Bureau of the Census. Tax Foundation Federal Government 97

C28. Federal Expenditures per Dollar of Federal Taxes by State Fiscal Years 1992 and 2002

Expenditures Per Dollar of Taxes Ranking 1992 2002 1992 2002 United States $ 1.00 $ 1.00 — —

Alabama $ 1.39 $ 1.64 7 7 Alaska 1.26 1.91 14 3 Arizona 1.17 1.21 19 22 Arkansas 1.28 1.55 13 10 California 0.93 0.76 38 45 Colorado $ 1.06 $ 0.78 26 42 Connecticut 0.68 0.65 49 49 Delaware 0.72 0.85 48 41 Florida 1.08 1.01 24 33 Georgia 1.00 1.01 32 32 Hawaii $ 1.14 $ 1.57 21 9 Idaho 1.25 1.31 16 18 Illinois 0.72 0.77 47 44 Indiana 0.83 1.00 41 34 Iowa 1.05 1.23 28 20 Kansas $ 1.05 $ 1.13 27 25 Kentucky 1.20 1.50 18 13 Louisiana 1.29 1.48 11 14 Maine 1.48 1.34 4 16 Maryland 1.25 1.22 15 21 Massachusetts $ 1.01 $ 0.75 31 46 Michigan 0.83 0.88 42 38 Minnesota 0.77 0.77 44 43 Mississippi 1.84 1.89 2 4 Missouri 1.25 1.34 17 17 Montana $ 1.46 $ 1.67 5 6 Nebraska 1.07 1.19 25 23 Nevada 0.74 0.74 45 47 New Hampshire 0.74 0.66 46 48 New Jersey 0.66 0.62 50 50 New Mexico $ 2.08 $ 2.37 1 1 New York 0.86 0.85 40 40 North Carolina 0.95 1.07 33 29 North Dakota 1.54 2.07 3 2 Ohio 0.94 1.03 34 31 Oklahoma $ 1.30 $ 1.52 10 11 Oregon 0.94 0.98 36 35 Pennsylvania 1.02 1.09 30 27 Rhode Island 1.10 1.08 23 28 South Carolina 1.29 1.34 12 15 South Dakota $ 1.31 $ 1.61 9 8 Tennessee 1.11 1.26 22 19 Texas 0.93 0.92 37 36 Utah 1.17 1.14 20 24 Vermont 0.94 1.13 35 26 Virginia $ 1.39 $ 1.50 8 12 Washington 0.89 0.87 39 39 West Virginia 1.44 1.82 6 5 Wisconsin 0.82 0.88 43 37 Wyoming 1.02 1.06 29 30 District of Columbia $ 5.86 $ 6.44 — —

Note: Table compares the total federal taxes paid by residents of each state with federal expenditures received. See Table C17 for expenditure breakdown. Source: Tax Foundation Special Report, No. 124, “Federal Tax Burdens and Expenditures by State,” July 2003; Bureau of the Census. 98 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C29. Federal Individual Income Tax Rates History Income Years 1913 – 2004

1913 – 1915 (a) All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 1.0% > $0 3.0% > $50,000 5.0% > $100,000 7.0% > $500,000 2.0% > $20,000 4.0% > $75,000 6.0% > $250,000 Notes: Last Act to change rates or brackets: Tariff Act of October 3, 1913. Tax rates include normal tax of 1 percent. (a) Tariff Act of October 3, 1913. Tax effective on income for last 10 months in 1913. 1916 All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 2.0% > $0 6.0% > $80,000 10.0% > $250,000 14.0% > $1,500,000 3.0% > $20,000 7.0% > $100,000 11.0% > $300,000 15.0% > $2,000,000 4.0% > $40,000 8.0% > $150,000 12.0% > $500,000 5.0% > $60,000 9.0% > $200,000 13.0% > $1,000,000 Notes: Last Act to change rates or brackets: Revenue Act of 1916. Tax rates include normal tax of 2 percent.

1917 All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 2.0% > $0 9.0% > $15,000 35.0% > $150,000 65.0% > $1,000,000 4.0% > $2,000 12.0% > $20,000 41.0% > $200,000 66.0% > $1,500,000 5.0% > $5,000 16.0% > $40,000 46.0% > $250,000 67.0% > $2,000,000 6.0% > $7,500 21.0% > $60,000 50.0% > $300,000 7.0% > $10,000 26.0% > $80,000 54.0% > $500,000 8.0% > $12,500 31.0% > $100,000 59.0% > $750,000 Notes: Last Act to change rates or brackets: Revenue Act of 1917. Tax rates include normal tax of 2 percent for taxable income below $2,000. For taxable income over $2,000, the normal tax is 4 percent plus applicable surtax.

1918 All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 6.0% > $0 25.0% > $28,000 39.0% > $56,000 53.0% > $84,000 12.0% > $4,000 26.0% > $30,000 40.0% > $58,000 54.0% > $86,000 13.0% > $5,000 27.0% > $32,000 41.0% > $60,000 55.0% > $88,000 14.0% > $6,000 28.0% > $34,000 42.0% > $62,000 56.0% > $90,000 15.0% > $8,000 29.0% > $36,000 43.0% > $64,000 57.0% > $92,000 16.0% > $10,000 30.0% > $38,000 44.0% > $66,000 58.0% > $94,000 17.0% > $12,000 31.0% > $40,000 45.0% > $68,000 59.0% > $96,000 18.0% > $14,000 32.0% > $42,000 46.0% > $70,000 60.0% > $98,000 19.0% > $16,000 33.0% > $44,000 47.0% > $72,000 64.0% > $100,000 20.0% > $18,000 34.0% > $46,000 48.0% > $74,000 68.0% > $150,000 21.0% > $20,000 35.0% > $48,000 49.0% > $76,000 72.0% > $200,000 22.0% > $22,000 36.0% > $50,000 50.0% > $78,000 75.0% > $300,000 23.0% > $24,000 37.0% > $52,000 51.0% > $80,000 76.0% > $500,000 24.0% > $26,000 38.0% > $54,000 52.0% > $82,000 77.0% > $1,000,000 Notes: Last Act to change rates or brackets: Revenue Act of 1918. Tax rates include normal tax of 6 percent for taxable income below $4,000. For taxable income over $4,000, the normal tax is 12 percent plus applicable surtax.

Continued Tax Foundation Federal Government 99

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1919 and 1920 All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 4.0% > $0 21.0% > $28,000 35.0% > $56,000 49.0% > $84,000 8.0% > $4,000 22.0% > $30,000 36.0% > $58,000 50.0% > $86,000 9.0% > $5,000 23.0% > $32,000 37.0% > $60,000 51.0% > $88,000 10.0% > $6,000 24.0% > $34,000 38.0% > $62,000 52.0% > $90,000 11.0% > $8,000 25.0% > $36,000 39.0% > $64,000 53.0% > $92,000 12.0% > $10,000 26.0% > $38,000 40.0% > $66,000 54.0% > $94,000 13.0% > $12,000 27.0% > $40,000 41.0% > $68,000 55.0% > $96,000 14.0% > $14,000 28.0% > $42,000 42.0% > $70,000 56.0% > $98,000 15.0% > $16,000 29.0% > $44,000 43.0% > $72,000 60.0% > $100,000 16.0% > $18,000 30.0% > $46,000 44.0% > $74,000 64.0% > $150,000 17.0% > $20,000 31.0% > $48,000 45.0% > $76,000 68.0% > $200,000 18.0% > $22,000 32.0% > $50,000 46.0% > $78,000 71.0% > $300,000 19.0% > $24,000 33.0% > $52,000 47.0% > $80,000 72.0% > $500,000 20.0% > $26,000 34.0% > $54,000 48.0% > $82,000 73.0% > $1,000,000 Notes: Last Act to change rates or brackets: Revenue Act of 1918. Tax rates include normal tax of 4 percent for taxable income below $4,000. For taxable income over $4,000, the normal tax is 8 percent plus applicable surtax. 1921 All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 4.0% > $0 21.0% > $28,000 35.0% > $56,000 49.0% > $84,000 8.0% > $4,000 22.0% > $30,000 36.0% > $58,000 50.0% > $86,000 9.0% > $5,000 23.0% > $32,000 37.0% > $60,000 51.0% > $88,000 10.0% > $6,000 24.0% > $34,000 38.0% > $62,000 52.0% > $90,000 11.0% > $8,000 25.0% > $36,000 39.0% > $64,000 53.0% > $92,000 12.0% > $10,000 26.0% > $38,000 40.0% > $66,000 54.0% > $94,000 13.0% > $12,000 27.0% > $40,000 41.0% > $68,000 55.0% > $96,000 14.0% > $14,000 28.0% > $42,000 42.0% > $70,000 56.0% > $98,000 15.0% > $16,000 29.0% > $44,000 43.0% > $72,000 60.0% > $100,000 16.0% > $18,000 30.0% > $46,000 44.0% > $74,000 64.0% > $150,000 17.0% > $20,000 31.0% > $48,000 45.0% > $76,000 68.0% > $200,000 18.0% > $22,000 32.0% > $50,000 46.0% > $78,000 71.0% > $300,000 19.0% > $24,000 33.0% > $52,000 47.0% > $80,000 72.0% > $500,000 20.0% > $26,000 34.0% > $54,000 48.0% > $82,000 73.0% > $1,000,000 Notes: Last Act to change rates or brackets: Revenue Act of 1921. Tax rates include normal tax of 4 percent for taxable income below $4,000. For taxable income over $4,000, the normal tax is 8 percent plus applicable surtax. 1922 All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 4.0% > $0 21.0% > $30,000 35.0% > $58,000 48.0% > $84,000 8.0% > $4,000 23.0% > $32,000 36.0% > $60,000 49.0% > $86,000 9.0% > $6,000 24.0% > $36,000 37.0% > $62,000 50.0% > $88,000 10.0% > $10,000 25.0% > $38,000 38.0% > $64,000 51.0% > $90,000 11.0% > $12,000 26.0% > $40,000 39.0% > $66,000 52.0% > $92,000 12.0% > $14,000 27.0% > $42,000 40.0% > $68,000 53.0% > $94,000 13.0% > $16,000 28.0% > $44,000 41.0% > $70,000 54.0% > $96,000 14.0% > $18,000 29.0% > $46,000 42.0% > $72,000 55.0% > $98,000 16.0% > $20,000 30.0% > $48,000 43.0% > $74,000 56.0% > $100,000 17.0% > $22,000 31.0% > $50,000 44.0% > $76,000 57.0% > $150,000 18.0% > $24,000 32.0% > $52,000 45.0% > $78,000 58.0% > $200,000 19.0% > $26,000 33.0% > $54,000 46.0% > $80,000 20.0% > $28,000 34.0% > $56,000 47.0% > $82,000 Notes: Last Act to change rates or brackets: Revenue Act of 1921. Tax rates include normal tax of 4 percent for taxable income below $4,000. For taxable income over $4,000, the normal tax is 8 percent plus applicable surtax.

Continued 100 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1923 (a) All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 4.0% > $0 13.0% > $30,000 27.0% > $58,000 40.0% > $84,000 8.0% > $4,000 15.0% > $32,000 28.0% > $60,000 41.0% > $86,000 9.0% > $6,000 16.0% > $36,000 29.0% > $62,000 42.0% > $88,000 2.0% > $10,000 17.0% > $38,000 30.0% > $64,000 43.0% > $90,000 3.0% > $12,000 18.0% > $40,000 31.0% > $66,000 44.0% > $92,000 4.0% > $14,000 19.0% > $42,000 32.0% > $68,000 45.0% > $94,000 5.0% > $16,000 20.0% > $44,000 33.0% > $70,000 46.0% > $96,000 6.0% > $18,000 21.0% > $46,000 34.0% > $72,000 47.0% > $98,000 8.0% > $20,000 22.0% > $48,000 35.0% > $74,000 48.0% > $100,000 9.0% > $22,000 23.0% > $50,000 36.0% > $76,000 49.0% > $150,000 10.0% > $24,000 24.0% > $52,000 37.0% > $78,000 50.0% > $200,000 11.0% > $26,000 25.0% > $54,000 38.0% > $80,000 12.0% > $28,000 26.0% > $56,000 39.0% > $82,000 Notes: Last Act to change rates or brackets: Revenue Act of 1921. Tax rates include normal tax of 4 percent for taxable income below $4,000. For taxable income over $4,000, the normal tax is 8 percent plus applicable surtax. (a) Tax for 1923 was reduced 25 percent by credit or refund under Revenue Act of 1924.

1924 All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 2.0% > $0 15.0% > $28,000 26.0% > $56,000 37.0% > $84,000 4.0% > $4,000 16.0% > $30,000 27.0% > $58,000 38.0% > $88,000 6.0% > $8,000 17.0% > $34,000 28.0% > $62,000 39.0% > $90,000 7.0% > $10,000 18.0% > $36,000 29.0% > $64,000 40.0% > $92,000 8.0% > $14,000 19.0% > $38,000 30.0% > $66,000 41.0% > $94,000 9.0% > $16,000 20.0% > $42,000 31.0% > $68,000 42.0% > $96,000 10.0% > $18,000 21.0% > $44,000 32.0% > $70,000 43.0% > $100,000 11.0% > $20,000 22.0% > $46,000 33.0% > $74,000 44.0% > $200,000 12.0% > $22,000 23.0% > $48,000 34.0% > $76,000 45.0% > $300,000 13.0% > $24,000 24.0% > $50,000 35.0% > $80,000 46.0% > $500,000 14.0% > $26,000 25.0% > $52,000 36.0% > $82,000 Notes: Last Act to change rates or brackets: Revenue Act of 1924. Tax rates include normal tax of 2 percent for taxable income below $4,000. For taxable income between $4,000 and $8,000, the normal tax is 4 percent. For taxable income over $8,000 the normal tax is 6 percent plus applicable surtax.

1925 – 1931 (a) All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 1.5% > $0 9.0% > $18,000 15.0% > $36,000 21.0% > $60,000 3.0% > $4,000 10.0% > $20,000 16.0% > $40,000 22.0% > $64,000 5.0% > $8,000 11.0% > $22,000 17.0% > $44,000 23.0% > $70,000 6.0% > $10,000 12.0% > $24,000 18.0% > $48,000 24.0% > $80,000 7.0% > $14,000 13.0% > $28,000 19.0% > $52,000 25.0% > $100,000 8.0% > $16,000 14.0% > $32,000 20.0% > $56,000 Notes: Last Act to change rates or brackets: Revenue Act of 1926. Tax rates include normal tax of 1.5 percent for taxable income below $4,000. For taxable income between $4,000 and $8,000, the normal tax is 3 percent. For taxable income over $8,000 the normal tax is 5 percent plus applicable surtax. (a) Reduced by 1 percentage point for 1929 by Joint Resolution of Congress, No. 133, approved by President December 16, 1929.

Continued Tax Foundation Federal Government 101

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1932 and 1933 All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 4.0% > $0 23.0% > $32,000 37.0% > $62,000 51.0% > $90,000 8.0% > $4,000 24.0% > $36,000 38.0% > $64,000 52.0% > $92,000 9.0% > $6,000 25.0% > $38,000 39.0% > $66,000 53.0% > $94,000 10.0% > $10,000 26.0% > $40,000 40.0% > $68,000 54.0% > $96,000 11.0% > $12,000 27.0% > $42,000 41.0% > $70,000 55.0% > $98,000 12.0% > $14,000 28.0% > $44,000 42.0% > $72,000 56.0% > $100,000 13.0% > $16,000 29.0% > $46,000 43.0% > $74,000 57.0% > $150,000 14.0% > $18,000 30.0% > $48,000 44.0% > $76,000 58.0% > $200,000 16.0% > $20,000 31.0% > $50,000 45.0% > $78,000 59.0% > $300,000 17.0% > $22,000 32.0% > $52,000 46.0% > $80,000 60.0% > $400,000 18.0% > $24,000 33.0% > $54,000 47.0% > $82,000 61.0% > $500,000 19.0% > $26,000 34.0% > $56,000 48.0% > $84,000 62.0% > $750,000 20.0% > $28,000 35.0% > $58,000 49.0% > $86,000 63.0% > $1,000,000 21.0% > $30,000 36.0% > $60,000 50.0% > $88,000 Note: Tax rates include normal tax of 4 percent for taxable income below $4,000. For taxable income over $4,000, the normal tax is 8 percent plus applicable surtax. 1934 and 1935 All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 4.0% > $0 17.0% > $18,000 37.0% > $56,000 58.0% > $200,000 8.0% > $4,000 19.0% > $20,000 40.0% > $62,000 59.0% > $300,000 9.0% > $6,000 21.0% > $22,000 43.0% > $68,000 60.0% > $400,000 10.0% > $8,000 23.0% > $26,000 46.0% > $74,000 61.0% > $500,000 11.0% > $10,000 25.0% > $32,000 49.0% > $80,000 62.0% > $750,000 12.0% > $12,000 28.0% > $38,000 54.0% > $90,000 63.0% > $1,000,000 13.0% > $14,000 31.0% > $44,000 56.0% > $100,000 15.0% > $16,000 34.0% > $50,000 57.0% > $150,000 Notes: Last Act to change rates or brackets: Revenue Act of 1934. Tax rates include normal tax of 4 percent plus applicable surtax. 1936 and 1937 All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 4.0% > $0 19.0% > $20,000 47.0% > $68,000 72.0% > $400,000 8.0% > $4,000 21.0% > $22,000 51.0% > $74,000 74.0% > $500,000 9.0% > $6,000 23.0% > $26,000 55.0% > $80,000 76.0% > $750,000 10.0% > $8,000 25.0% > $32,000 59.0% > $90,000 77.0% > $1,000,000 11.0% > $10,000 28.0% > $38,000 62.0% > $100,000 78.0% > $2,000,000 12.0% > $12,000 31.0% > $44,000 64.0% > $150,000 79.0% > $5,000,000 13.0% > $14,000 35.0% > $50,000 66.0% > $200,000 15.0% > $16,000 39.0% > $56,000 68.0% > $250,000 17.0% > $18,000 43.0% > $62,000 70.0% > $300,000 Notes: Last Act to change rates or brackets: Revenue Act of 1936. Tax rates include normal tax of 4 percent plus applicable surtax.

Continued 102 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1938 and 1939 All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 4.0% > $0 19.0% > $20,000 47.0% > $68,000 72.0% > $400,000 8.0% > $4,000 21.0% > $22,000 51.0% > $74,000 74.0% > $500,000 9.0% > $6,000 23.0% > $26,000 55.0% > $80,000 76.0% > $750,000 10.0% > $8,000 25.0% > $32,000 59.0% > $90,000 77.0% > $1,000,000 11.0% > $10,000 28.0% > $38,000 62.0% > $100,000 78.0% > $2,000,000 12.0% > $12,000 31.0% > $44,000 64.0% > $150,000 79.0% > $5,000,000 13.0% > $14,000 35.0% > $50,000 66.0% > $200,000 15.0% > $16,000 39.0% > $56,000 68.0% > $250,000 17.0% > $18,000 43.0% > $62,000 70.0% > $300,000 Notes: Last Act to change rates or brackets: Revenue Act of 1938. Tax rates include normal tax of 4 percent plus applicable surtax. 1940 (a) All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 4.0% > $0 25.0% > $18,000 51.0% > $60,000 70.0% > $300,000 8.0% > $4,000 28.0% > $20,000 54.0% > $70,000 72.0% > $400,000 10.0% > $6,000 31.0% > $22,000 57.0% > $80,000 74.0% > $500,000 12.0% > $8,000 34.0% > $26,000 60.0% > $90,000 76.0% > $750,000 14.0% > $10,000 37.0% > $32,000 62.0% > $100,000 77.0% > $1,000,000 16.0% > $12,000 40.0% > $38,000 64.0% > $150,000 78.0% > $2,000,000 19.0% > $14,000 44.0% > $44,000 66.0% > $200,000 79.0% > $5,000,000 22.0% > $16,000 48.0% > $50,000 68.0% > $250,000 Notes: Last Act to change rates or brackets: Revenue Act of 1940. Tax rates include normal tax of 4 percent plus applicable surtax. (a) In 1940 there was a defense tax of 10 percent of normal tax and surtax (limited to 10 percent of excess of net income over sum of normal tax and surtax).

1941 All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 10.0% > $0 39.0% > $16,000 61.0% > $50,000 73.0% > $250,000 13.0% > $2,000 42.0% > $18,000 63.0% > $60,000 75.0% > $300,000 17.0% > $4,000 45.0% > $20,000 65.0% > $70,000 76.0% > $400,000 21.0% > $6,000 48.0% > $22,000 67.0% > $80,000 77.0% > $500,000 25.0% > $8,000 51.0% > $26,000 68.0% > $90,000 78.0% > $750,000 29.0% > $10,000 54.0% > $32,000 69.0% > $100,000 79.0% > $1,000,000 33.0% > $12,000 57.0% > $38,000 70.0% > $150,000 80.0% > $2,000,000 36.0% > $14,000 59.0% > $44,000 71.0% > $200,000 81.0% > $5,000,000 Notes: Last Act to change rates or brackets: Revenue Act of 1941. Tax rates include normal tax of 4 percent plus applicable surtax. 1942 and 1943 (a) All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 19.0% > $0 42.0% > $12,000 61.0% > $26,000 78.0% > $70,000 22.0% > $2,000 46.0% > $14,000 64.0% > $32,000 81.0% > $80,000 26.0% > $4,000 49.0% > $16,000 67.0% > $38,000 83.0% > $90,000 30.0% > $6,000 52.0% > $18,000 69.0% > $44,000 85.0% > $100,000 34.0% > $8,000 55.0% > $20,000 72.0% > $50,000 87.0% > $150,000 38.0% > $10,000 58.0% > $22,000 75.0% > $60,000 88.0% > $200,000 Notes: Last Act to change rates or brackets: Revenue Act of 1942. Tax rates include normal tax of 6 percent plus applicable surtax. (a) In 1943 there was a Victory tax of 5 percent of income in excess of $624 less credits of 25 percent of the tax for single persons, 40 percent for married persons or head of households, and 2 percent for each dependent, with maximum credits of $500, $1

Continued Tax Foundation Federal Government 103

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1944 – 1945 (a) All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 23.0% > $0 46.0% > $12,000 65.0% > $26,000 84.0% > $70,000 25.0% > $2,000 50.0% > $14,000 68.0% > $32,000 87.0% > $80,000 29.0% > $4,000 53.0% > $16,000 72.0% > $38,000 90.0% > $90,000 33.0% > $6,000 56.0% > $18,000 75.0% > $44,000 92.0% > $100,000 37.0% > $8,000 59.0% > $20,000 78.0% > $50,000 93.0% > $150,000 41.0% > $10,000 62.0% > $22,000 81.0% > $60,000 94.0% > $200,000 Notes: Last Act to change rates or brackets: Individual Income Tax Act of 1944. Tax rates include normal tax of 3 percent plus applicable surtax. (a) The maximum effective rates of the income tax on net income is 90 percent in 1944 and 1945.

1946 – 1948 (a) (b) (c) All Taxpayers Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 20.0% > $0 43.0% > $12,000 62.0% > $26,000 81.0% > $70,000 22.0% > $2,000 47.0% > $14,000 65.0% > $32,000 84.0% > $80,000 26.0% > $4,000 50.0% > $16,000 69.0% > $38,000 87.0% > $90,000 30.0% > $6,000 53.0% > $18,000 72.0% > $44,000 89.0% > $100,000 34.0% > $8,000 56.0% > $20,000 75.0% > $50,000 90.0% > $150,000 38.0% > $10,000 59.0% > $22,000 78.0% > $60,000 91.0% > $200,000 Notes: Last Act to change rates or brackets: Revenue Act of 1945. Tax rates include normal tax of 3 percent plus applicable surtax. (a) Tentative rate. The tax computed at these rates was reduced by 5 percent in 1946 and 1947. (b) The maximum effective rates of the income tax on net income is 85.5 percent in 1946 and 1947. (c) The maximum effective rates of the income tax on net income is 77 percent in 1948

1949 – 1951 (a) (b) (c) (d) (e) Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 20.4% > $0 Apply tax rates and brackets 22.4% > $2,000 Same as Married Same as Married listed under Married Filing 27.0% > $4,000 Filing Separately Filing Separately Separately to one-half of 30.0% > $6,000 taxable income. 35.0% > $8,000 39.0% > $10,000 43.0% > $12,000 48.0% > $14,000 51.0% > $16,000 54.0% > $18,000 57.0% > $20,000 60.0% > $22,000 63.0% > $26,000 66.0% > $32,000 69.0% > $38,000 73.0% > $44,000 75.0% > $50,000 78.0% > $60,000 82.0% > $70,000 84.0% > $80,000 87.0% > $90,000 89.0% > $100,000 90.0% > $150,000 91.0% > $200,000 Notes: Last Act to change rates or brackets: Revenue Act of 1948. Tax rates include normal tax of 3 percent plus applicable surtax. (a) The Revenue Act of 1948 provided for income-splitting by married couples. (b) The maximum effective rates of the income tax on net income is 77 percent ion 1949.

Continued 104 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1949 – 1951 (continued) (c) The maximum effective rates of the income tax on net income is 87.2 percent in 1951 and 1950. (d) Tentative rate. Reductions for 1949 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. (e) Tentative rate. Reductions for 1950 were 13 percent of total normal tax and surtax up to $400, 9 percent of tax from $400 to $100,000, and 7.3 percent of tax in excess of $100,000.

1952 – 1953 (a) (b) (c) Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 22.2% > $0 22.2% > $0 Apply tax rates and brackets 24.6% > $2,000 Same as Married 23.4% > $2,000 listed under Married Filing 29.0% > $4,000 Filing Separately 27.0% > $4,000 Separately to one-half of 34.0% > $6,000 29.0% > $6,000 taxable income. 38.0% > $8,000 34.0% > $8,000 42.0% > $10,000 35.0% > $10,000 48.0% > $12,000 41.0% > $12,000 53.0% > $14,000 44.0% > $14,000 56.0% > $16,000 47.0% > $16,000 59.0% > $18,000 48.0% > $18,000 62.0% > $20,000 52.0% > $20,000 66.0% > $22,000 54.0% > $22,000 67.0% > $26,000 57.0% > $24,000 68.0% > $32,000 60.0% > $28,000 72.0% > $38,000 63.0% > $32,000 75.0% > $44,000 66.0% > $38,000 77.0% > $50,000 71.0% > $44,000 80.0% > $60,000 72.0% > $50,000 83.0% > $70,000 73.0% > $60,000 85.0% > $80,000 77.0% > $70,000 88.0% > $90,000 79.0% > $80,000 90.0% > $100,000 81.0% > $90,000 91.0% > $150,000 85.0% > $100,000 92.0% > $200,000 88.0% > $150,000 91.0% > $200,000 92.0% > $300,000 Notes: Last Act to change rates or brackets: Revenue Act of 1951. Tax rates include normal tax of 3 percent plus applicable surtax. (a) The Revenue Act of 1951 provided special rates for head of household filers. (b) The maximum effective rates of the income tax on net income is 88 percent in 1953 and 1952.. (c) The maximum effective rates of the income tax on net income is 87.2 percent in 1951. 1954 (a) Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 20.0% > $0 20.0% > $0 Apply tax rates and brackets 22.0% > $2,000 Same as Married 21.0% > $2,000 listed under Married Filing 26.0% > $4,000 Filing Separately 24.0% > $4,000 Separately to one-half of 30.0% > $6,000 26.0% > $6,000 taxable income. 34.0% > $8,000 30.0% > $8,000 38.0% > $10,000 32.0% > $10,000 43.0% > $12,000 36.0% > $12,000 47.0% > $14,000 39.0% > $14,000 50.0% > $16,000 42.0% > $16,000 53.0% > $18,000 43.0% > $18,000 56.0% > $20,000 47.0% > $20,000 59.0% > $22,000 49.0% > $22,000 62.0% > $26,000 52.0% > $24,000 65.0% > $32,000 54.0% > $28,000 69.0% > $38,000 58.0% > $32,000 72.0% > $44,000 62.0% > $38,000 75.0% > $50,000 66.0% > $44,000

Continued Tax Foundation Federal Government 105

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1954 (continued) Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 78.0% > $60,000 68.0% > $50,000 Apply tax rates and brackets 81.0% > $70,000 Same as Married 71.0% > $60,000 listed under Married Filing 84.0% > $80,000 Filing Separately 74.0% > $70,000 Separately to one-half of 87.0% > $90,000 76.0% > $80,000 taxable income. 89.0% > $100,000 80.0% > $90,000 90.0% > $150,000 83.0% > $100,000 91.0% > $200,000 87.0% > $150,000 90.0% > $200,000 91.0% > $300,000 Notes: Last Act to change rates or brackets: Internal Revenue Code of 1954. The 3-percent normal tax and the surtax were combined into a single set of rates. (a) The maximum effective rate of the income tax on net income was 87 percent in 1954. 1955 – 1963 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 20.0% > $0 20.0% > $0 20.0% > $0 22.0% > $4,000 22.0% > $2,000 Same as Married 21.0% > $2,000 26.0% > $8,000 26.0% > $4,000 Filing Separately 24.0% > $4,000 30.0% > $12,000 30.0% > $6,000 26.0% > $6,000 34.0% > $16,000 34.0% > $8,000 30.0% > $8,000 38.0% > $20,000 38.0% > $10,000 32.0% > $10,000 43.0% > $24,000 43.0% > $12,000 36.0% > $12,000 47.0% > $28,000 47.0% > $14,000 39.0% > $14,000 50.0% > $32,000 50.0% > $16,000 42.0% > $16,000 53.0% > $36,000 53.0% > $18,000 43.0% > $18,000 56.0% > $40,000 56.0% > $20,000 47.0% > $20,000 59.0% > $44,000 59.0% > $22,000 49.0% > $22,000 62.0% > $52,000 62.0% > $26,000 52.0% > $24,000 65.0% > $64,000 65.0% > $32,000 54.0% > $28,000 69.0% > $76,000 69.0% > $38,000 58.0% > $32,000 72.0% > $88,000 72.0% > $44,000 62.0% > $38,000 75.0% > $100,000 75.0% > $50,000 66.0% > $44,000 78.0% > $120,000 78.0% > $60,000 68.0% > $50,000 81.0% > $140,000 81.0% > $70,000 71.0% > $60,000 84.0% > $160,000 84.0% > $80,000 74.0% > $70,000 87.0% > $180,000 87.0% > $90,000 76.0% > $80,000 89.0% > $200,000 89.0% > $100,000 80.0% > $90,000 90.0% > $300,000 90.0% > $150,000 83.0% > $100,000 91.0% > $400,000 91.0% > $200,000 87.0% > $150,000 90.0% > $200,000 91.0% > $300,000 Note: Last Act to change rates or brackets: Internal Revenue Code of 1954. (a) Under the Internal Revenue Code of 1954, the maximum tax was 87 percent of taxable income. 1964 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 16.0% > $0 16.0% > $0 16.0% > $0 16.5% > $1,000 16.5% > $500 Same as Married 17.5% > $1,000 17.5% > $2,000 17.5% > $1,000 Filing Separately 19.0% > $2,000 18.0% > $3,000 18.0% > $1,500 22.0% > $4,000 20.0% > $4,000 20.0% > $2,000 23.0% > $6,000 23.5% > $8,000 23.5% > $4,000 27.0% > $8,000 27.0% > $12,000 27.0% > $6,000 29.0% > $10,000 30.5% > $16,000 30.5% > $8,000 32.0% > $12,000

Continued 106 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1964 (continued) Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 34.0% > $20,000 34.0% > $10,000 34.0% > $14,000 37.5% > $24,000 37.5% > $12,000 Same as Married 37.5% > $16,000 41.0% > $28,000 41.0% > $14,000 Filing Separately 39.0% > $18,000 44.5% > $32,000 44.5% > $16,000 42.5% > $20,000 47.5% > $36,000 47.5% > $18,000 43.5% > $22,000 50.5% > $40,000 50.5% > $20,000 45.5% > $24,000 53.5% > $44,000 53.5% > $22,000 47.0% > $26,000 56.0% > $52,000 56.0% > $26,000 48.5% > $28,000 58.5% > $64,000 58.5% > $32,000 51.5% > $32,000 61.0% > $76,000 61.0% > $38,000 53.0% > $36,000 63.5% > $88,000 63.5% > $44,000 54.0% > $38,000 66.0% > $100,000 66.0% > $50,000 56.0% > $40,000 68.5% > $120,000 68.5% > $60,000 58.5% > $44,000 71.0% > $140,000 71.0% > $70,000 59.5% > $50,000 73.5% > $160,000 73.5% > $80,000 61.0% > $52,000 75.0% > $180,000 75.0% > $90,000 62.0% > $60,000 76.5% > $200,000 76.5% > $100,000 63.5% > $64,000 77.0% > $400,000 77.0% > $200,000 65.0% > $70,000 66.0% > $76,000 67.0% > $80,000 69.0% > $88,000 69.5% > $90,000 71.0% > $100,000 72.5% > $120,000 74.0% > $140,000 75.0% > $160,000 75.5% > $180,000 77.0% > $200,000 Note: Last Act to change rates or brackets: Revenue Act of 1964.

1965 – 1969 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 14.0% > $0 14.0% > $0 14.0% > $0 15.0% > $1,000 15.0% > $500 Same as Married 16.0% > $1,000 16.0% > $2,000 16.0% > $1,000 Filing Separately 18.0% > $2,000 17.0% > $3,000 17.0% > $1,500 20.0% > $4,000 19.0% > $4,000 19.0% > $2,000 22.0% > $6,000 22.0% > $8,000 22.0% > $4,000 25.0% > $8,000 25.0% > $12,000 25.0% > $6,000 27.0% > $10,000 28.0% > $16,000 28.0% > $8,000 31.0% > $12,000 32.0% > $20,000 32.0% > $10,000 32.0% > $14,000 36.0% > $24,000 36.0% > $12,000 35.0% > $16,000 39.0% > $28,000 39.0% > $14,000 36.0% > $18,000 42.0% > $32,000 42.0% > $16,000 40.0% > $20,000 45.0% > $36,000 45.0% > $18,000 41.0% > $22,000 48.0% > $40,000 48.0% > $20,000 43.0% > $24,000 50.0% > $44,000 50.0% > $22,000 45.0% > $26,000 53.0% > $52,000 53.0% > $26,000 46.0% > $28,000 55.0% > $64,000 55.0% > $32,000 48.0% > $32,000 58.0% > $76,000 58.0% > $38,000 50.0% > $36,000 60.0% > $88,000 60.0% > $44,000 52.0% > $38,000 62.0% > $100,000 62.0% > $50,000 53.0% > $40,000 64.0% > $120,000 64.0% > $60,000 55.0% > $44,000 66.0% > $140,000 66.0% > $70,000 56.0% > $50,000 68.0% > $160,000 68.0% > $80,000 58.0% > $52,000 69.0% > $180,000 69.0% > $90,000 59.0% > $64,000 Continued Tax Foundation Federal Government 107

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1965 – 1969 (continued) Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 70.0% > $200,000 70.0% > $100,000 Same as Married 61.0% > $70,000 Filing Separately 62.0% > $76,000 63.0% > $80,000 64.0% > $88,000 66.0% > $100,000 67.0% > $120,000 68.0% > $140,000 69.0% > $160,000 70.0% > $180,000 Notes: Last Act to change rates or brackets: Revenue Act of 1964. Effects of both the 7.5 percent surtax imposed in 1968 and the 10 percent surtax imposed in 1969 are excluded. 1970 – 1976 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000 16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000 17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000 19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000 22.0% > $8,000 22.0% > $4,000 21.0% > $4,000 23.0% > $8,000 25.0% > $12,000 25.0% > $6,000 24.0% > $6,000 25.0% > $10,000 28.0% > $16,000 28.0% > $8,000 25.0% > $8,000 27.0% > $12,000 32.0% > $20,000 32.0% > $10,000 27.0% > $10,000 28.0% > $14,000 36.0% > $24,000 36.0% > $12,000 29.0% > $12,000 31.0% > $16,000 39.0% > $28,000 39.0% > $14,000 31.0% > $14,000 32.0% > $18,000 42.0% > $32,000 42.0% > $16,000 34.0% > $16,000 35.0% > $20,000 45.0% > $36,000 45.0% > $18,000 36.0% > $18,000 36.0% > $22,000 48.0% > $40,000 48.0% > $20,000 38.0% > $20,000 38.0% > $24,000 50.0% > $44,000 50.0% > $22,000 40.0% > $22,000 41.0% > $26,000 53.0% > $52,000 53.0% > $26,000 45.0% > $26,000 42.0% > $28,000 55.0% > $64,000 55.0% > $32,000 50.0% > $32,000 45.0% > $32,000 58.0% > $76,000 58.0% > $38,000 55.0% > $38,000 48.0% > $36,000 60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000 62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000 64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000 66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000 68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000 69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000 70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000 62.0% > $76,000 63.0% > $80,000 64.0% > $88,000 66.0% > $100,000 67.0% > $120,000 68.0% > $140,000 69.0% > $160,000 70.0% > $180,000 Notes: Last Act to change rates or brackets: Tax Reform Act of 1969, which provided lower tax rates for single filers. Effect of 2.5 percent surtax in 1970 excluded.

Continued 108 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1977 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 14.0% > $3,200 14.0% > $1,600 14.0% > $2,200 14.0% > $2,200 15.0% > $4,200 15.0% > $2,100 15.0% > $2,700 16.0% > $3,200 16.0% > $5,200 16.0% > $2,600 16.0% > $3,200 18.0% > $4,200 17.0% > $6,200 17.0% > $3,100 17.0% > $3,700 19.0% > $6,200 19.0% > $7,200 19.0% > $3,600 19.0% > $4,200 22.0% > $8,200 22.0% > $11,200 22.0% > $5,600 21.0% > $6,200 23.0% > $10,200 25.0% > $15,200 25.0% > $7,600 24.0% > $8,200 25.0% > $12,200 28.0% > $19,200 28.0% > $9,500 25.0% > $10,200 27.0% > $14,200 32.0% > $23,200 32.0% > $11,600 27.0% > $12,200 28.0% > $16,200 36.0% > $27,200 36.0% > $13,600 29.0% > $14,200 31.0% > $18,200 39.0% > $31,200 39.0% > $15,600 31.0% > $16,200 32.0% > $20,200 42.0% > $35,200 42.0% > $17,600 34.0% > $18,200 35.0% > $22,200 45.0% > $39,200 45.0% > $19,600 36.0% > $20,200 36.0% > $24,200 48.0% > $43,200 48.0% > $21,600 38.0% > $22,200 38.0% > $26,200 50.0% > $47,200 50.0% > $23,600 40.0% > $24,200 41.0% > $28,200 53.0% > $55,200 53.0% > $27,600 45.0% > $28,200 42.0% > $30,200 55.0% > $67,200 55.0% > $33,600 50.0% > $34,200 45.0% > $34,200 58.0% > $79,200 58.0% > $39,600 55.0% > $40,200 48.0% > $38,200 60.0% > $91,200 60.0% > $45,600 60.0% > $46,200 51.0% > $40,200 62.0% > $103,200 62.0% > $51,600 62.0% > $52,200 52.0% > $42,200 64.0% > $123,200 64.0% > $61,600 64.0% > $62,200 55.0% > $46,200 66.0% > $143,200 66.0% > $71,600 66.0% > $72,200 56.0% > $52,200 68.0% > $163,200 68.0% > $81,600 68.0% > $82,200 58.0% > $54,200 69.0% > $183,200 69.0% > $91,600 69.0% > $92,200 59.0% > $66,200 70.0% > $203,200 70.0% > $101,600 70.0% > $102,200 61.0% > $72,200 62.0% > $78,200 63.0% > $82,200 64.0% > $90,200 66.0% > $102,200 67.0% > $122,200 68.0% > $142,200 69.0% > $162,200 70.0% > $182,200 Note: Last Act to change rates or brackets: Tax Reform Act of 1976. 1978 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 14.0% > $3,200 14.0% > $1,600 14.0% > $2,200 14.0% > $2,200 15.0% > $4,200 15.0% > $2,100 15.0% > $2,700 16.0% > $3,200 16.0% > $5,200 16.0% > $2,600 16.0% > $3,200 18.0% > $4,200 17.0% > $6,200 17.0% > $3,100 17.0% > $3,700 19.0% > $6,200 19.0% > $7,200 19.0% > $3,600 19.0% > $4,200 22.0% > $8,200 22.0% > $11,200 22.0% > $5,600 21.0% > $6,200 23.0% > $10,200 25.0% > $15,200 25.0% > $7,600 24.0% > $8,200 25.0% > $12,200 28.0% > $19,200 28.0% > $9,500 25.0% > $10,200 27.0% > $14,200 32.0% > $23,200 32.0% > $11,600 27.0% > $12,200 28.0% > $16,200 36.0% > $27,200 36.0% > $13,600 29.0% > $14,200 31.0% > $18,200 39.0% > $31,200 39.0% > $15,600 31.0% > $16,200 32.0% > $20,200 42.0% > $35,200 42.0% > $17,600 34.0% > $18,200 35.0% > $22,200 45.0% > $39,200 45.0% > $19,600 36.0% > $20,200 36.0% > $24,200 48.0% > $43,200 48.0% > $21,600 38.0% > $22,200 38.0% > $26,200 50.0% > $47,200 50.0% > $23,600 40.0% > $24,200 41.0% > $28,200 53.0% > $55,200 53.0% > $27,600 45.0% > $28,200 42.0% > $30,200 55.0% > $67,200 55.0% > $33,600 50.0% > $34,200 45.0% > $34,200 58.0% > $79,200 58.0% > $39,600 55.0% > $40,200 48.0% > $38,200 60.0% > $91,200 60.0% > $45,600 60.0% > $46,200 51.0% > $40,200 Continued Tax Foundation Federal Government 109

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1978 (continued) Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 62.0% > $103,200 62.0% > $51,600 62.0% > $52,200 52.0% > $42,200 64.0% > $123,200 64.0% > $61,600 64.0% > $62,200 55.0% > $46,200 66.0% > $143,200 66.0% > $71,600 66.0% > $72,200 56.0% > $52,200 68.0% > $163,200 68.0% > $81,600 68.0% > $82,200 58.0% > $54,200 69.0% > $183,200 69.0% > $91,600 69.0% > $92,200 59.0% > $66,200 70.0% > $203,200 70.0% > $101,600 70.0% > $102,200 61.0% > $72,200 62.0% > $78,200 63.0% > $82,200 64.0% > $90,200 66.0% > $102,200 67.0% > $122,200 68.0% > $142,200 69.0% > $162,200 70.0% > $182,200 Note: Last Act to change rates or brackets: Tax Reduction and Simplification Act of 1977. 1979 – 1981 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 14.0% > $3,400 14.0% > $1,700 14.0% > $2,300 14.0% > $2,300 16.0% > $5,500 16.0% > $2,750 16.0% > $3,400 16.0% > $4,400 18.0% > $7,600 18.0% > $3,800 18.0% > $4,400 18.0% > $6,500 21.0% > $11,900 21.0% > $5,950 19.0% > $6,500 22.0% > $8,700 24.0% > $16,000 24.0% > $8,000 21.0% > $8,500 24.0% > $11,800 28.0% > $20,200 28.0% > $10,100 24.0% > $10,800 26.0% > $15,000 32.0% > $24,600 32.0% > $12,300 26.0% > $12,900 31.0% > $18,200 37.0% > $29,900 37.0% > $14,950 30.0% > $15,000 36.0% > $23,500 43.0% > $35,200 43.0% > $17,600 34.0% > $18,200 42.0% > $28,800 49.0% > $45,800 49.0% > $22,900 39.0% > $23,500 46.0% > $34,100 54.0% > $60,000 54.0% > $30,000 44.0% > $28,800 54.0% > $44,700 59.0% > $85,600 59.0% > $42,800 49.0% > $34,100 59.0% > $60,600 64.0% > $109,400 64.0% > $54,700 55.0% > $41,500 63.0% > $81,800 68.0% > $162,400 68.0% > $81,200 63.0% > $55,300 68.0% > $108,300 70.0% > $215,400 70.0% > $107,700 68.0% > $81,800 70.0% > $161,300 70.0% > $108,300 Note: Last Act to change rates or brackets: Revenue Act of 1978. 1982 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 12.0% > $3,400 12.0% > $1,700 12.0% > $2,300 12.0% > $2,300 14.0% > $5,500 14.0% > $2,750 14.0% > $3,400 14.0% > $4,400 16.0% > $7,600 16.0% > $3,800 16.0% > $4,400 16.0% > $6,500 19.0% > $11,900 19.0% > $5,950 17.0% > $6,500 20.0% > $8,700 22.0% > $16,000 22.0% > $8,000 19.0% > $8,500 22.0% > $11,800 25.0% > $20,200 25.0% > $10,100 22.0% > $10,800 23.0% > $15,000 29.0% > $24,600 29.0% > $12,300 23.0% > $12,900 28.0% > $18,200 33.0% > $29,900 33.0% > $14,950 27.0% > $15,000 32.0% > $23,500 90.0% > $35,200 90.0% > $17,600 31.0% > $18,200 38.0% > $28,800 44.0% > $45,800 44.0% > $22,900 35.0% > $23,500 41.0% > $34,100 49.0% > $60,000 49.0% > $30,000 40.0% > $28,800 49.0% > $44,700 50.0% > $85,600 50.0% > $42,800 44.0% > $34,100 50.0% > $60,600 50.0% > $41,500 Note: Last Act to change rates or brackets: Economic Recovery Tax Act of 1981.

Continued 110 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1983 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 11.0% > $3,400 11.0% > $1,700 11.0% > $2,300 11.0% > $2,300 13.0% > $5,500 13.0% > $2,750 13.0% > $3,400 13.0% > $4,400 15.0% > $7,600 15.0% > $3,800 15.0% > $4,400 15.0% > $6,500 17.0% > $11,900 17.0% > $5,950 17.0% > $8,500 18.0% > $8,700 19.0% > $16,000 19.0% > $8,000 19.0% > $10,800 19.0% > $11,800 23.0% > $20,200 23.0% > $10,100 21.0% > $12,900 21.0% > $15,000 26.0% > $24,600 26.0% > $12,300 24.0% > $15,000 25.0% > $18,200 30.0% > $29,900 30.0% > $14,950 28.0% > $18,200 29.0% > $23,500 35.0% > $35,200 35.0% > $17,600 32.0% > $23,500 34.0% > $28,800 40.0% > $45,800 40.0% > $22,900 36.0% > $28,800 37.0% > $34,100 44.0% > $60,000 44.0% > $30,000 40.0% > $34,100 44.0% > $44,700 48.0% > $85,600 48.0% > $42,800 45.0% > $41,500 48.0% > $60,600 50.0% > $109,400 50.0% > $54,700 50.0% > $55,300 50.0% > $81,800 Note: Last Act to change rates or brackets: Tax Equity and Fiscal Responsibility Act of 1982. 1984 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 11.0% > $3,400 11.0% > $1,700 11.0% > $2,300 11.0% > $2,300 12.0% > $5,500 12.0% > $2,750 12.0% > $3,400 12.0% > $4,400 14.0% > $7,600 14.0% > $3,800 14.0% > $4,400 14.0% > $6,500 16.0% > $11,900 16.0% > $5,950 15.0% > $6,500 17.0% > $8,700 18.0% > $16,000 18.0% > $8,000 16.0% > $8,500 18.0% > $11,800 22.0% > $20,200 22.0% > $10,100 18.0% > $10,800 20.0% > $15,000 25.0% > $24,600 25.0% > $12,300 20.0% > $12,900 24.0% > $18,200 28.0% > $29,900 28.0% > $14,950 23.0% > $15,000 28.0% > $23,500 33.0% > $35,200 33.0% > $17,600 26.0% > $18,200 32.0% > $28,800 38.0% > $45,800 38.0% > $22,900 30.0% > $23,500 35.0% > $34,100 42.0% > $60,000 42.0% > $30,000 34.0% > $28,800 42.0% > $44,700 45.0% > $85,600 45.0% > $42,800 38.0% > $34,100 45.0% > $60,600 49.0% > $109,400 49.0% > $54,700 42.0% > $41,500 48.0% > $81,800 50.0% > $162,400 50.0% > $81,200 48.0% > $55,300 50.0% > $108,300 50.0% > $81,800 Notes: Last Act to change rates or brackets: Tax Equity and Fiscal Responsibility Act of 1982. For tax years beginning after December 31, 1984 (except 1987 and 1988) tax brackets are adjusted for inflation as measured by the Consumer Price Index.

Continued Tax Foundation Federal Government 111

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1985 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 11.0% > $3,540 11.0% > $1,770 11.0% > $2,390 11.0% > $2,390 12.0% > $5,720 12.0% > $2,860 12.0% > $3,540 12.0% > $4,580 14.0% > $7,910 14.0% > $3,955 14.0% > $4,580 14.0% > $6,760 16.0% > $12,390 16.0% > $6,195 15.0% > $6,760 17.0% > $9,050 18.0% > $16,650 18.0% > $8,325 16.0% > $8,850 18.0% > $12,280 22.0% > $21,020 22.0% > $10,510 18.0% > $11,240 20.0% > $15,610 25.0% > $25,600 25.0% > $12,800 20.0% > $13,430 24.0% > $18,940 28.0% > $31,120 28.0% > $15,560 23.0% > $15,610 28.0% > $24,460 33.0% > $36,630 33.0% > $18,315 26.0% > $18,940 32.0% > $29,970 38.0% > $47,670 38.0% > $23,835 30.0% > $24,460 35.0% > $35,490 42.0% > $62,450 42.0% > $31,225 34.0% > $29,970 42.0% > $46,520 45.0% > $89,090 45.0% > $44,545 38.0% > $35,490 45.0% > $63,070 49.0% > $113,860 49.0% > $56,930 42.0% > $43,190 48.0% > $85,130 50.0% > $169,020 50.0% > $84,510 48.0% > $57,550 50.0% > $112,720 50.0% > $85,130 Note: Last Act to change rates or brackets: Tax Reform Act of 1984 (brackets indexed for inflation)

1986 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 11.0% > $3,670 11.0% > $1,835 11.0% > $2,480 11.0% > $2,480 12.0% > $5,940 12.0% > $2,970 12.0% > $3,670 12.0% > $4,750 14.0% > $8,200 14.0% > $4,100 14.0% > $4,750 14.0% > $7,010 16.0% > $12,840 16.0% > $6,420 15.0% > $7,010 17.0% > $9,390 18.0% > $17,270 18.0% > $8,635 16.0% > $9,170 18.0% > $12,730 22.0% > $21,800 22.0% > $10,900 18.0% > $11,650 20.0% > $16,190 25.0% > $26,550 25.0% > $13,275 20.0% > $13,920 24.0% > $19,640 28.0% > $32,270 28.0% > $16,135 23.0% > $16,190 28.0% > $25,360 33.0% > $37,980 33.0% > $18,990 26.0% > $19,640 32.0% > $31,080 38.0% > $49,420 38.0% > $24,710 30.0% > $25,360 35.0% > $36,800 42.0% > $64,750 42.0% > $32,375 34.0% > $31,080 42.0% > $48,240 45.0% > $92,370 45.0% > $46,185 38.0% > $36,800 45.0% > $65,390 49.0% > $118,050 49.0% > $59,025 42.0% > $44,780 48.0% > $88,270 50.0% > $175,250 50.0% > $87,625 48.0% > $59,670 50.0% > $116,870 50.0% > $88,270 Note: Last Act to change rates or brackets: Tax Reform Act of 1984 (brackets indexed for inflation) 1987 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 11.0% > $0 11.0% > $0 11.0% > $0 11.0% > $0 15.0% > $3,000 15.0% > $1,500 15.0% > $1,800 15.0% > $2,500 28.0% > $28,000 28.0% > $14,000 28.0% > $16,800 28.0% > $23,000 35.0% > $45,000 35.0% > $22,500 35.0% > $27,000 35.0% > $38,000 38.5% > $90,000 38.5% > $45,000 38.5% > $54,000 38.5% > $80,000 Note: Last Act to change rates or brackets: Tax Reform Act of 1986. Because of rate changes, brackets were not indexed for inflation in 1987.

Continued 112 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1988 (a) Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 28.0% > $29,750 28.0% > $14,875 28.0% > $17,850 28.0% > $23,900 33.0% > $71,900 33.0% > $35,950 33.0% > $43,150 33.0% > $61,650 28.0% > $149,250 28.0% > $113,300 28.0% > $89,560 28.0% > $123,790 Note: Last Act to change rates or brackets: Tax Reform Act of 1986. Because of rate changes, brackets were not indexed for inflation in 1987. (a) The 33% rate “bubble” recaptured the revenue that upper-income taxpayers had saved by applying the 15% rate.

1989 (a) Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 28.0% > $30,950 28.0% > $15,475 28.0% > $18,550 28.0% > $24,850 33.0% > $74,850 33.0% > $37,425 33.0% > $44,900 33.0% > $64,200 28.0% > $155,320 28.0% > $117,895 28.0% > $93,130 28.0% > $128,810 Note: Last Act to change rates or brackets: Tax Reform Act of 1986 (brackets indexed for inflation). (a) The 33% rate “bubble” recaptured the revenue that upper-income taxpayers had saved by applying the 15% rate.

1990 (a) Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 28.0% > $32,450 28.0% > $16,225 28.0% > $19,450 28.0% > $26,050 33.0% > $78,400 33.0% > $39,200 33.0% > $47,050 33.0% > $67,200 28.0% > $162,770 28.0% > $123,570 28.0% > $97,620 28.0% > $134,930 Note: Last Act to change rates or brackets: Tax Reform Act of 1986 (brackets indexed for inflation). (a) The 33% rate “bubble” recaptured the revenue that upper-income taxpayers had saved by applying the 15% rate.

1991 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 28.0% > $34,000 28.0% > $17,000 28.0% > $20,350 28.0% > $27,300 31.0% > $82,150 31.0% > $41,075 31.0% > $49,300 31.0% > $70,450 Note: Last Act to change rates or brackets: Omnibus Budget Reconciliation Act of 1990 (brackets indexed for inflation).

1992 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 28.0% > $35,800 28.0% > $17,900 28.0% > $21,450 28.0% > $28,750 31.0% > $86,500 31.0% > $43,250 31.0% > $51,900 31.0% > $74,150 Note: Last Act to change rates or brackets: Omnibus Budget Reconciliation Act of 1990 (brackets indexed for inflation).

Continued Tax Foundation Federal Government 113

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1993 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 28.0% > $36,900 28.0% > $18,450 28.0% > $22,100 28.0% > $29,600 31.0% > $89,150 31.0% > $44,575 31.0% > $53,500 31.0% > $76,400 33.5% > $140,000 33.5% > $70,000 33.5% > $115,000 33.5% > $127,500 35.3% > $250,000 35.3% > $125,000 35.3% > $250,000 35.3% > $250,000 Notes: Last Act to change rates or brackets: Omnibus Budget Reconciliation Act of 1993. The lower pre-existing brackets are indexed for inflation, while the two new statutory rates of 36.0% and 39.6% (applicable to all types of filers) are implemented for part of the year, resulting in the “blended” rates shown. The full statutory rates apply to tax years 1994 and later. In the original legislation, the 39.6% rate was actually a 10% surtax (36% + 3.6%). 1994 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 28.0% > $38,000 28.0% > $19,000 28.0% > $22,750 28.0% > $30,500 31.0% > $91,850 31.0% > $45,925 31.0% > $55,100 31.0% > $78,700 36.0% > $140,000 36.0% > $70,000 36.0% > $115,000 36.0% > $127,500 39.6% > $250,000 39.6% > $125,000 39.6% > $250,000 39.6% > $250,000 Note: Last Act to change rates or brackets: Omnibus Budget Reconciliation Act of 1993 (lower 3 brackets indexed for inflation; the new top two brackets are not indexed the first year). In the 1993 Act, the 39.6% rate was actually a 10% surtax (36% + 3.6%).

1995 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 28.0% > $39,000 28.0% > $19,500 28.0% > $23,350 28.0% > $31,250 31.0% > $94,250 31.0% > $47,125 31.0% > $56,550 31.0% > $80,750 36.0% > $143,600 36.0% > $71,800 36.0% > $117,950 36.0% > $130,800 39.6% > $256,500 39.6% > $128,250 39.6% > $256,500 39.6% > $256,500 Note: Last Act to change rates or brackets: Omnibus Budget Reconciliation Act of 1993 (brackets indexed for inflation). In the 1993 Act, the 39.6% rate was actually a 10% surtax (36% + 3.6%). 1996 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 28.0% > $40,100 28.0% > $20,050 28.0% > $24,000 28.0% > $32,150 31.0% > $96,900 31.0% > $48,450 31.0% > $58,150 31.0% > $83,050 36.0% > $147,700 36.0% > $73,850 36.0% > $121,300 36.0% > $134,500 39.6% > $263,750 39.6% > $131,875 39.6% > $263,750 39.6% > $263,750 Note: Last Act to change rates or brackets: Omnibus Budget Reconciliation Act of 1993 (brackets indexed for inflation). In the 1993 Act, the 39.6% rate was actually a 10% surtax (36% + 3.6%).

Continued 114 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

1997 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 28.0% > $41,200 28.0% > $20,600 28.0% > $24,650 28.0% > $33,050 31.0% > $99,600 31.0% > $49,800 31.0% > $59,750 31.0% > $85,350 36.0% > $151,750 36.0% > $75,875 36.0% > $124,650 36.0% > $138,200 39.6% > $271,050 39.6% > $135,525 39.6% > $271,050 39.6% > $271,050 Note: Last Act to change rates or brackets: Omnibus Budget Reconciliation Act of 1993 (brackets indexed for inflation). In the 1993 Act, the 39.6% rate was actually a 10% surtax (36% + 3.6%).

1998 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 28.0% > $42,350 28.0% > $21,175 28.0% > $25,350 28.0% > $33,950 31.0% > $102,300 31.0% > $51,150 31.0% > $61,400 31.0% > $87,700 36.0% > $155,950 36.0% > $77,975 36.0% > $128,100 36.0% > $142,000 39.6% > $278,450 39.6% > $139,225 39.6% > $278,450 39.6% > $278,450 Note: Last Act to change rates or brackets: Omnibus Budget Reconciliation Act of 1993 (brackets indexed for inflation). In the 1993 Act, the 39.6% rate was actually a 10% surtax (36% + 3.6%). 1999 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 28.0% > $43,050 28.0% > $21,525 28.0% > $25,750 28.0% > $34,550 31.0% > $104,050 31.0% > $52,025 31.0% > $62,450 31.0% > $89,150 36.0% > $158,950 36.0% > $79,275 36.0% > $130,250 36.0% > $144,400 39.6% > $278,450 39.6% > $141,575 39.6% > $283,150 39.6% > $283,150 Note: Last Act to change rates or brackets: Omnibus Budget Reconciliation Act of 1993 (brackets indexed for inflation). In the 1993 Act, the 39.6% rate was actually a 10% surtax (36% + 3.6%). 2000 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 28.0% > $43,850 28.0% > $21,925 28.0% > $26,250 28.0% > $35,150 31.0% > $105,950 31.0% > $52,975 31.0% > $63,550 31.0% > $90,800 36.0% > $161,450 36.0% > $80,725 36.0% > $132,600 36.0% > $147,050 39.6% > $288,350 39.6% > $144,175 39.6% > $288,350 39.6% > $288,350 Note: Last Act to change rates or brackets: Omnibus Budget Reconciliation Act of 1993 (brackets indexed for inflation). In the 1993 Act, the 39.6% rate was actually a 10% surtax (36% + 3.6%). Continued Tax Foundation Federal Government 115

C29. Federal Individual Income Tax Rates History (continued) Income Years 1913 – 2004

2001 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 15.0% > $12,000 15.0% > $6,000 15.0% > $6,000 15.0% > $10,000 27.5% > $45,200 27.5% > $22,600 27.5% > $27,050 27.5% > $36,250 30.5% > $109,250 30.5% > $54,625 30.5% > $63,550 30.5% > $93,650 35.5% > $166,500 35.5% > $83,250 35.5% > $136,750 35.5% > $151,650 39.1% > $297,350 39.1% > $148,675 39.1% > $297,350 39.1% > $297,350 Note: Last Act to change rates or brackets: Economic Growth and Tax Relief Reconciliation Act of 2001. The new 10% rate was effective retroactively to January 1. The four top statutory rates dropped on July 1, from 39.6% to 38.6%, from 36% to 35%, from 31% to 30%, and from 28% to 27%. As a result of this mid-year change, the rates taxpayers actually paid were an average of the old and new rates. These “blended” rates are shown. 2002 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 15.0% > $12,000 15.0% > $6,000 15.0% > $6,000 15.0% > $10,000 27.0% > $46,700 27.0% > $23,350 27.0% > $27,950 27.0% > $37,450 30.0% > $112,000 30.0% > $56,425 30.0% > $67,700 30.0% > $96,700 35.0% > $171,950 35.0% > $85,975 35.0% > $141,250 35.0% > $156,600 38.6% > $307,050 38.6% > $153,525 38.6% > $307,050 38.6% > $307,050 Note: Last Act to change rates or brackets: Economic Growth and Tax Relief Reconciliation Act of 2001. 2003 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 15.0% > $14,000 15.0% > $7,000 15.0% > $7,000 15.0% > $10,000 25.0% > $56,800 25.0% > $23,725 25.0% > $28,400 25.0% > $38,050 28.0% > $114,650 28.0% > $57,325 28.0% > $68,800 28.0% > $98,250 33.0% > $174,700 33.0% > $87,350 33.0% > $143,500 33.0% > $159,100 35.0% > $311,950 35.0% > $155,975 35.0% > $311,950 35.0% > $311,950 Note: Last Act to change rates or brackets: Jobs and Growth Tax Relief Reconciliation Act of 2003. This tax rate cut, effective retroactively to January 1, 2003, accelerated several rate cuts and bracket changes that had been scheduled under EGTRRA to phase in over several years. 2004 Married Filing Jointly Married Filing Separately Single Head of Household Marginal Income Marginal Income Marginal Income Marginal Income Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets Tax Rate Brackets 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 15.0% > $14,300 15.0% > $7,150 15.0% > $7,150 15.0% > $10,200 25.0% > $58,100 25.0% > $29,050 25.0% > $29,050 25.0% > $38,900 28.0% > $117,250 28.0% > $58,625 28.0% > $70,350 28.0% > $100,500 33.0% > $178,650 33.0% > $89,325 33.0% > $146,750 33.0% > $162,700 35.0% > $319,100 35.0% > $159,550 35.0% > $319,100 35.0% > $319,100 Note: Last Act to change rates or brackets: Jobs and Growth Tax Relief Reconciliation Act of 2003 (brackets adjusted for inflation). 116 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C30. Federal Individual Income Tax: Exemptions and Treatment of Dividends Income Years 1913 – 2004

Personal and Dependents Exemptions Treatment Income Married Single Amount for Each of Years Person (a) Person Dependent Dividends Tariff Act of 1913 1913 $ 4,000 (b) $ 3,000 None Exempt 1914 4,000 3,000 None Exempt 1915 4,000 3,000 None Exempt 1916 4,000 3,000 None Exempt Revenue Act of 1917 1917 $ 2,000 $ 1,000 $ 200 Exempt 1918 2,000 1,000 200 Exempt 1919 2,000 1,000 200 Exempt 1920 2,000 1,000 200 Exempt Revenue Act of 1921(c) 1921 $ 2,500 $ 1,000 $ 400 Exempt 1922 2,500 1,000 400 Exempt 1923 2,500 1,000 400 Exempt 1924 2,500 1,000 400 Exempt Revenue Act of 1925 1925 $ 3,500 $ 1,500 $ 400 Exempt 1926 3,500 1,500 400 Exempt 1927 3,500 1,500 400 Exempt 1928 3,500 1,500 400 Exempt 1929 3,500 1,500 400 Exempt 1930 3,500 1,500 400 Exempt 1931 3,500 1,500 400 Exempt Revenue Act of 1932 1932 $ 2,500 $ 1,000 $ 400 Exempt 1933 2,500 1,000 400 Exempt 1934 2,500 1,000 400 Exempt 1935 2,500 1,000 400 Exempt Revenue Act of 1936 1936 $ 2,500 $ 1,000 $ 400 Fully taxable 1937 2,500 1,000 400 Fully taxable 1938 2,500 1,000 400 Fully taxable 1939 2,500 1,000 400 Fully taxable Revenue Act of 1940 1940 $ 2000 (d) $ 800 $ 400 Exempt Revenue Act of 1941 1941 $ 1,500 $ 750 $ 400 Exempt Revenue Act of 1942 1942 $ 1,200 $ 500 $ 350 Exempt 1943 1,200 500 350 Exempt Revenue Act of 1944 1944 $ 1,000(e) $ 500(e) $ 500(e) Exempt 1945 1,000 500 500 Exempt 1946 1,000 500 500 Exempt 1947 1,000 500 500 Exempt Revenue Act of 1948 1948 $ 1,200 $ 600 $ 600 Exempt 1949 1,200 600 600 Exempt 1950 1,200 600 600 Exempt 1951 1,200 600 600 Exempt 1952 1,200 600 600 Exempt 1953 1,200 600 600 Exempt Continued Tax Foundation Federal Government 117

C30. Federal Individual Income Tax: Exemptions and Treatment of Dividends (continued) Income Years 1913 – 2004

Personal and Dependents Exemptions Treatment Income Married Single Amount for Each of Years Person (a) Person Dependent Dividends Internal Revenue Code of 1954 1954 $ 1,200 $ 600 $ 600 First $50 exempt 1955 1,200 600 600 First $50 exempt 1956 1,200 600 600 First $50 exempt 1957 1,200 600 600 First $50 exempt 1958 1,200 600 600 First $50 exempt 1959 1,200 600 600 First $50 exempt 1960 1,200 600 600 First $50 exempt 1961 1,200 600 600 First $50 exempt 1962 1,200 600 600 First $50 exempt 1963 1,200 600 600 First $50 exempt Revenue Act of 1964 1964 $ 1,200 $ 600 $ 600 First $100 exempt 1965 1,200 600 600 First $100 exempt 1966 1,200 600 600 First $100 exempt 1967 1,200 600 600 First $100 exempt 1968 1,200 600 600 First $100 exempt 1969 1,200 600 600 First $100 exempt Tax Reform Act of 1969 1970 $ 1,250 $ 625 $ 625 First $100 exempt Revenue Act of 1971 1971 $ 1,350(f) $ 675(f) $ 675(f) First $100 exempt Revenue Act of 1972 1972 $ 1,500 $ 750 $ 750 First $100 exempt 1973 1,500 750 750 First $100 exempt 1974 1,500 750 750 First $100 exempt 1975 1,500 750 750 First $100 exempt 1976 1,500 750 750 First $100 exempt 1977 1,500 750 750 First $100 exempt 1978 1,500 750 750 First $100 exempt Revenue Act of 1979 1979 $ 2,000 $ 1,000 $ 1,000 First $100 exempt 1980 2,000 1,000 1,000 First $100 exempt Crude Oil Windfall Profits Tax of 1980 Economic Recovery Tax Act of 1981 (h) 1981 $ 2,000 $ 1,000 $ 1,000 (g) 1982 2,000 1,000 1,000 (g) 1983 2,000 1,000 1,000 (g) 1984 2,000 1,000 1,000 (g) 1985 2,080(h) 1,040(h) 1,040(h) Fully taxable 1986 2,160(h) 1,080(h) 1,080(h) Fully taxable Tax Reform Act of 1986 1987 $ 3,800 $ 1,900 $ 1,900 Fully taxable 1988(i) 3,900 1,950 1,950 Fully taxable 1989 4,000(h) 2,000(h) 2,000(h) Fully taxable Continued 118 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C30. Federal Individual Income Tax: Exemptions and Treatment of Dividends (continued) Income Years 1913 – 2004

Personal and Dependents Exemptions Treatment Income Married Single Amount for Each of Years Person (a) Person Dependent Dividends Omnibus Budget Reconciliation of 1990

1990 (j) $ 4,100 $ 2,050 $ 2,050 Fully taxable 1991 4,300 2,150 2,150 Fully taxable 1992 4,600 2,300 2,300 Fully taxable 1993 4,700 2,350 2,350 Fully taxable 1994 4,900 2,450 2,450 Fully taxable 1995 5,000 2,500 2,500 Fully taxable 1996 5,100 2,550 2,550 Fully taxable 1997 5,300 2,650 2,650 Fully taxable 1998 5,400 2,700 2,700 Fully taxable 1999 5,500 2,750 2,750 Fully taxable 2000 5,600 2,800 2,800 Fully taxable 2001 5,700 2,850 2,850 Fully taxable 2002 6,000 3,000 3,000 Fully taxable Job and Growth Tax Relief Reconciliation Act of 2003

2003 $ 6,100 $ 3,050 $ 3,050 15 percent 2004 6,200 3,100 3,100 15 percent

(a) For the years 1916-1943, the personal exemption allowed to married persons was also allowed to heads of families. For 1948 and subsequent years, an additional exemption is granted to persons over 65 and to the blind. (b) Tariff Act of October 3, 1913. Tax effective on income for last 10 months in 1913. (c) For net incomes in excess of $5,000, personal exemption was $2,000. (d) Revenue acts passed after February 10, 1939 (the date of the enactment of the Internal Revenue Code) and prior to 1954 are not complete taxing statutes in themselves, but consist of amendments to the 1939 Code. (e) Surtax exemptions, 1944 and 1945; in these years the normal tax exemption was $500 per taxpayer. (f) Increased personal and dependency exemptions to $750 effective for one-half of year 1971. (g) For 1981 – 1982 first $200 of combined dividend and interest income ($400 for joint returns) is exempt. For income years 1981 – 1986, up to $750 ($1,500 for joint returns) of reinvested dividends of public utilities is exempt. (h) Effective in 1985 – 1986, and after 1989, personal exemption allowances are adjusted by changes in the CPI (i) Beginning in 1988, the personal exemption will be phased out for higher income taxpayers. (j) For tax years beginning after 1990, personal exemptions are phased out for high-income taxpayers.

Source: Treasury Department and Commerce Clearing House. Tax Foundation Federal Government 119

15,453 17,531 16,913 43,411

($Millions)

120,550 233,182 346,000 554,734 789,942 1,205,337 1,293,181 1,373,598

Selected Calendar Years 1960 – 2002e

,143 7,665 15,102 28,614 95,082 33,974 56,699 58,610 75,291

,365 2,789 3,563 (1,792) (12,005) (434) (6,243) (9,035) (13,682)

C31. Federal Individual Income Tax Data

——

—3

————2,0286,356

584 621 806 1,769 3,905 6,858 4,409 6,350 7,897 6,374 635 — 1,449 2,554 4,560 9,676 4,165 9,884 11,006 9,923

1960 1965 1970 1975 1980 1985 1990 1999 2000 2002e

8,966 10,606 12,638 12,811 10,099 (2,527) 67,022 211,072 212,914 228,671 5,300 10,181 9,007 14,307 29,660 68,278 114,231 542,758 630,543 216,933 9,530 12,961 15,807 21,892 38,761 55,046 80,169 132,466 146,988 98,758 5,057 11,296 22,021 43,434 102,009 182,109 227,084 154,781 175,675 139,294 1,617 3,568 7,879 20,887 43,340 95,096 159,294 304,311 325,828 363,178 2,728 2,454 2,426 3,433 200 (19,822) (7,564) 15,118 14,790 13,442

35,313 50,739 88,178 122,261 218,028 405,024 458,485 741,377 822,361 879,237

39,464 49,530 83,909 124,382 249,078 321,917 446,296 906,812 1,018,219 797,788

21,072 24,588 30,554 39,421 55,129 78,773 141,430 208,414 213,865 214,467

171,628 255,082 401,154 595,493 1,279,985 1,820,741 2,263,661 4,136,120 4,544,245 4,099,015

$ 61,028 $ 67,596 $ 74,280 $ 82,229 $ 93,902 $ 101,660 $ 113,717 $ 127,075 $ 129,374 $ 130,201

$ 315,466 $ 429,201 $ 631,693 $ 947,785 $ 1,613,731 $ 2,305,951 $ 3,405,427 $ 5,855,468 $ 6,365,377 $ 6,039,405

$ 257,918 $ 347,150 $ 531,884 $ 795,399 $ 1,349,843 $ 1,928,201 $ 2,599,401 $ 4,132,473 $ 4,456,167 $ 4,594,558

Item Number of Returns (000)

Adjusted Gross Income Total Deductions Itemized Deductions Exemptions 105,183 114,445 127,531 159,141 227,569 253,720 465,985 669,241 690,109 879,237 Taxable Income Total Statutory Adjustments Income Tax Liability Tax Credits 445 615 397 8,070 7,216 10,248 6,831 35,892 37,722 38,985

Sources of Adjusted Gross Income: Salaries and Wages Business and Professional (gain less loss) Farm (gain less loss) Partnership and S Corporation (gain less loss) Sales of Capital Assets (gain less loss) Dividends After Exclusion Interest Received Pensions and Annuities Rents (gain less loss) Royalties (gain less loss) Estates and Trusts (gain less loss) Unemployment Compensation

Source: Treasury Department, Internal Revenue Service. 120 Facts and Figures on Government Finance, 38th Edition Tax Foundation

23.2%

27.50% 23.70%

1990

2001

1990 & 2001

C32. Federal Individual Income Taxes Paid by Income Group

(000s) ($millions) ($millions) Total AGI Total Taxes Split Point Tax Rate

Returns Income (AGI) Income Tax Percent of Percent of Income Average

Number of Adjusted Gross

Total 112,812 $3,451,237 $447,061 100.0% 100.0% — 13.0% Top 1% 1,128 483,252 112,338 14.0% 25.1% above $167,427 Top 5% 5,641 953,337 195,088 27.6% 43.6% above $79,064 20.5% Top 10% 11,281 1,338,032 247,514 38.8% 55.4% above $60,287 18.5% Top 25% 28,203 2,144,177 344,340 62.1% 77.0% above $38,080 16.1% Top 50% 56,406 2,932,537 421,075 85.0% 94.2% above $19,767 14.4% Bottom 50% 56,406 518,700 25,986 15.0% 5.8% below $19,767 5.0%

Total 112,812 $3,451,237 $447,061 100.0% 100.0% — 13.0%

Top 1% 1,288 1,094,296 300,898 17.50% 33.90% above $292,913 Top 5% 6,441 1,996,492 472,823 32.00% 53.30% above $127,904 Top 10% 12,882 2,690,589 576,163 43.10% 64.90% above $ 92,754 21.40% Top 25% 32,204 4,071,034 736,053 65.20% 82.90% above $ 56,085 18.10% Top 50% 64,409 5,379,286 852,642 86.20% 96.10% above $ 28,528 15.90% Bottom 50% 64,409 861,750 35,040 13.80% 3.90% below $ 28,528 4.10%

Source: Department of Treasury, Internal Revenue Service. Tax Foundation Federal Government 121

C33. Federal Individual Income Tax Return Data by State, 2001 (Dollar Amounts in Thousands)

Total Total Number Returns with Tax Liability Average State of Returns Tax Liability ($000s) Tax Liability United States $ 130,977 $ 102,846 $ 932,785 $ 9,070 Alabama $ 1,892,976 $ 1,390,003 $ 9,412,417 $ 6,772 Alaska 333,061 282,049 2,026,291 7,184 Arizona 2,201,468 1,713,129 13,609,239 7,944 Arkansas 1,121,265 828,909 5,046,474 6,088 California 15,067,041 11,818,622 125,777,308 10,642 Colorado $ 2,109,160 $ 1,723,350 $ 16,826,868 $ 9,764 Connecticut 1,679,055 1,411,798 22,162,504 15,698 Delaware 380,789 309,578 2,723,491 8,797 Florida 7,630,491 5,910,666 54,187,833 9,168 Georgia 3,655,752 2,794,408 23,817,405 8,523 Hawaii $ 577,693 $ 458,738 $ 3,089,124 $ 6,734 Idaho 563,920 434,250 121,907 281 Illinois 5,775,115 4,590,351 46,394,662 10,107 Indiana 2,824,241 2,233,339 15,936,323 7,136 Iowa 1,338,114 1,088,199 6,756,379 6,209 Kansas $ 1,225,868 $ 975,121 $ 7,172,558 $ 7,356 Kentucky 1,759,231 1,370,856 8,666,347 6,322 Louisiana 1,881,047 1,339,812 9,499,745 7,090 Maine 610,718 494,992 3,099,563 6,262 Maryland 2,583,130 2,119,061 20,635,795 9,738 Massachusetts $ 3,106,209 $ 2,625,610 $ 31,731,518 $ 12,085 Michigan 4,585,188 3,658,809 29,473,770 8,056 Minnesota 2,384,900 1,986,532 16,972,843 8,544 Mississippi 1,165,215 810,217 4,784,752 5,906 Missouri 2,566,494 2,016,851 14,857,762 7,367 Montana $ 426,919 $ 322,143 $ 1,809,781 $ 5,618 Nebraska 805,959 643,917 4,354,554 6,763 Nevada 980,542 787,749 7,422,619 9,423 New Hampshire 632,936 533,483 5,118,685 9,595 New Jersey 4,088,063 3,328,643 42,375,704 12,731 New Mexico $ 849,993 $ 629,123 $ 4,580,918 $ 7,281 New York 8,667,488 6,893,807 84,835,378 12,306 North Carolina 3,648,792 2,829,133 20,534,997 7,258 North Dakota 301,436 241,981 1,391,591 5,751 Ohio 5,547,528 4,470,018 30,596,084 6,845 Oklahoma $ 1,472,656 $ 1,117,101 $ 7,400,592 $ 6,625 Oregon 1,571,716 1,242,937 8,895,806 7,157 Pennsylvania 5,789,615 4,586,295 37,564,928 8,191 Rhode Island 495,959 403,375 3,293,967 8,166 South Carolina 1,799,466 1,349,638 8,669,661 6,424 South Dakota $ 354,978 $ 278,015 $ 1,839,824 $ 6,618 Tennessee 2,558,039 1,976,644 14,603,813 7,388 Texas 9,202,582 6,938,382 65,677,771 9,466 Utah 954,936 727,833 4,697,606 6,454 Vermont 301,294 247,425 1,691,182 6,835 Virginia $ 3,372,644 $ 2,751,695 $ 25,568,904 $ 9,292 Washington 2,788,815 2,281,314 21,919,383 9,608 West Virginia 750,456 571,016 3,269,958 5,727 Wisconsin 2,590,020 2,122,586 15,447,757 7,278 Wyoming 238,645 189,029 1,732,086 9,163 District of Columbia $ 282,308 $ 222,946 $ 2,807,314 $ 12,592 Other Areas 1,485,293 766,179 7,247,273 9,459

Source: Treasury Department, Internal Revenue Service. Note: 2001 is the latest data available as the IRS did not release Table 2 in the Spring edition of the SOI bulletin. 122 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C34. Federal Corporation Income Tax Rates Income Years 1909 – 2004

Year Rate Brackets or Exemptions Rate (a)

1909 – 1913 exemption of $5,000 1% 1913 – 1915 No exemption after March 1, 1913 1% 1916 None 2% 1917 None 6% 1918 exemption of $2,000 12% 1919 – 1921 exemption of $2,000 10% 1922 – 1924 exemption of $2,000 13% 1925 exemption of $2,000 13% 1926 – 1927 exemption of $2,000 14% 1928 exemption of $3,000 12% 1929 exemption of $3,000 11% 1930 – 1931 exemption of $3,000 12% 1932 – 1935 None 14% 1936 – 1937 First $2,000 8% Over $40,000 15% 1938 – 1939 First $25,000 12.5 – 16% Over $25,000 19% (b) 1940 First $25,000 14.85 – 18.7% $25,000 to $31,964.30 38% $31,964.30 to $38,565.89 37% Over $38,565.89 24% 1941 First $25,000 21 – 25% $25,000 to $38,461.54 44% Over $38,461.54 31% 1942 – 1945 First $25,000 25 – 29% $25,000 to $50,000 53% Over $50,000 40% 1946 – 1949 First $25,000 21 – 25% $25,000 to $50,000 53% Over $50,000 38% 1950 First $25,000 (Normal Rate) 23% Over $25,000 (Add Surtax of 19%) 42% Excess Profits Tax 30% 1951 First $25,000 (Normal Rate) 28.75% Over $25,000 (Add Surtax of 22%) 50.75% Excess Profits Tax 30% 1952 First $25,000 (Normal Rate) 30% Over $25,000 (Add Surtax of 22%) 52% Excess Profits Tax 30% 1953 – 1963 First $25,000 (Normal Rate) 30% Over $25,000 (Add Surtax of 22%) 52% 1964 First $25,000 (Normal Rate) 22% Over $25,000 (Add Surtax of 28%) 50% 1965 – 1967 First $25,000 (Normal Rate) 22% Over $25,000 (Add Surtax of 26%) 48% 1968 – 1969 First $25,000 (Normal Rate) 22% Over $25,000 (Add Surtax of 26%) 48% With 10% Surcharge First $25,000 (Normal Rate) 24.20% Over $25,000 (Add Surtax of 26%) 52.80%

Continued Tax Foundation Federal Government 123

C34. Federal Corporation Income Tax Rates (continued) Income Years 1909 – 2004

Year Rate Brackets or Exemptions Rate (Percent) (a)

1970 First $25,000 (Normal Rate) 22% Over $25,000 (Add Surtax of 26%) 48% With 2.5% Surcharge (c) First $25,000 (Normal Rate) 22.55% Over $25,000 (Add Surtax of 26%) 49.20% 1971 – 1974 First $25,000 (Normal Rate) 22% Over $25,000 (Add Surtax of 26%) 48% 1975 – 1978 First $25,000 (Graduated Normal Rate) 20% Next $25,0000 (Graduated Normal Rate) 22% Over $50,000 (Add Surtax of 26%) 48% 1979 – 1981 (d) First $25,000 17% $25,000 to $50,000 20% $50,000 to $75,000 30% $75,000 to $100,000 40% Over $100,000 46% 1982 First $25,000 16% $25,000 to $50,000 19% $50,000 to $75,000 30% $75,000 to $100,000 40% Over $100,000 46% 1983 – 1984 First $25,000 15% $25,000 to $50,000 18% $50,000 to $75,000 30% $75,000 to $100,000 40% Over $100,000 46% 1985 – 1986 First $25,000 15% $25,000 to $50,000 18% $50,000 to $75,000 30% $75,000 to $100,000 40% $100,000 to $1,000,000 46% $1,000,000 to $1,405,000 (e) 51% Over $1,405,000 46% 1987 – 1993 (f) First $50,000 15% $50,000 to $75,000 25% $75,000 to $100,000 34% $100,000 to $335,000 (g) 39% Over $335,000 34% 1994 – 2004 First $50,000 15% $50,000 to $75,000 25% $75,000 to $100,000 34% $100,000 to $335,000 39% $335,000 to $10,000,000 34% $10,000,000 to $15,000,000 35% $15,000,000 to $18,333,333 (h) 38% Over $18,333,333 35%

(a) In addition to the rates shown, certain types of ‘excess profits’ levies were in effect in 1917 – 1921 and 1933–1945. (b) Less adjustments: 14.025% of dividends received and 2.5% of dividends paid. (c) The Tax Reform Act of 1969 extended the surcharge at a 5 percent rate from January 1, 1970 through June 1, 1970. On an annualized basis, the surcharge would be 2.5 percent. (d) The Revenue Act of 1978 repealed the corporate normal tax and surtax and in their place imposed a graduated rate structure with five brackets. (e) The Deficit Reduction Act of 1984 placed an additional 5 percent to the tax rate in order to phase out the benefit of the lower graduated rates for corporations with taxable income between $1,000,000 and 1,405,000. Corporations with taxable income above $1,405,000, in effect, pay a flat marginal rate of 46 percent. (f) Rates shown effective for tax years beginning on or after July 1, 1987. Taxable income before July 1, 1987 was subject to a two tax rate schedule or a blended tax rate. (g) An additional 5 percent tax, not exceeding $11,750, is imposed on taxable income between $100,000 and $335,000 in order to phase out the benefits of the 15% and 25% rates. (h) An additional 3 percent tax, not exceeding $100,000, is imposed on taxable income between $15,000,000 and $18,333,333 in order to phase out the benefits of 34% rates. 124 Facts and Figures on Government Finance, 38th Edition Tax Foundation

in Millions of Dollars

(Money amounts in millions of dollars)

Selected Income Years 1970 – 2001

C35. Federal Corporation Income Tax Data

67,998 145,953 235,919 240,134 376,945 717,773 914,216 591,165

65,901 142,637 239,007 240,119 370,633 714,193 927,526 604,820

72,374 146,589 246,598 266,061 366,353 564,733 760,404 635,582

1,008,337 1,226,208 1,596,632 1,820,120 1,910,670 2,455,492 2,819,153 2,822,259

1,682,778 3,052,675 6,125,365 8,158,144 11,032,575 13,821,278 19,961,592 19,694,491

Item 1970 1975 1980 1985 1990 1995 2000 2001 Total returns 1,665,477 2,023,647 2,710,538 3,277,219 3,716,650 4,474,167 5,045,274 5,135,623

Returns with net income

Total receipts $1,750,776 $3,198,628 $6,361,284 $8,398,278 $11,409,520 $14,539,050 $20,605,808 20,285,657

Total deductions

Receipts less deductions

Net Income (less deficit)

Income subject to tax

Income tax 33,293 66,144 105,142 111,341 128,186 198,787 266,282 220,968

Source: Treasury Department, Internal Revenue Service. Tax Foundation Federal Government 125

$ 15,258,740 $ 9,256,669

$ 927,525,517 $ 266,281,801

rporations with income “effectively connected” with a U.S.

of merging companies whose assets were included in the

$ 769,268,991 $ 24,337,590 $ 5,098,159

$ 47,026,871,874

Income Year 2000

(Money amounts in thousands of dollars)

9,618 594,771,076 682,538,960 3,952,919 4,463,330

8,739 $ 867,235,665 $ 1,381,926,283

57,499 816,385,188 396,958,753 7,931,716 2,925,396 36,957 1,000,217,856 568,556,965 4,483,218 4,305,395 14,373 621,867,743 505,417,139 (232,663) 3,736,942

10,883 12,515,714,230 42,103,103,783 815,281,844 227,354,724

C36. Federal Corporate Income Tax Returns by Asset Size

806,185 486,462,325 130,414,588 12,492,635 677,212 483,800 474,451,025 170,964,397 11,010,560 870,787 340,979 558,039,303 239,792,003 9,001,592 1,202,702

364,976 $ 1,610,770,154

Number Total Total Net Income Income Tax

of Returns Receipts Assets (Less Deficit) Before Credits

5,045,274 $ 20,605,808,071

2,582,358 594,059,387 $ 77,930,011 19,830,308 489,126

foreign insurance providing separate data for U.S. branches, assets for which are included in the appropriate class size).

Size of Business Assets All Corporations

Zero Assets(a) 328,906 $ 465,834,119 — $ 4,177,060 $ 5,901,359 $1 under $100,000 $100,000 under $250,000 $250,000 under $500,000 $500,000 under $1,000,000

$1,000,000 under $5,000,000 $5,000,000 under $10,000,000 $10,000,000 under $25,000,000 $25,000,000 under $50,000,000 $50,000,000 under $100,000,000

$100,000,000 under $250,000,000 $250,000,000 or more

(a) Zero asset class includes returns of liquidating or dissolving corporations which had disposed of all assets, final returns returns of the acquiring corporations, part-year returns (except those of newly incorporated businesses), returns of foreign co trade or business (except Source: Internal Revenue Service, Treasury Department 126 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C37. Number of Business Income Tax Returns by Size of Firm Income Years 1995 – 2000 (Thousands of Returns)

Nonfarm Sole Receipts Size in Dollars Total Proprietorships Partnerships Corporations

1995 Total 22,479.0 16,423.9 1,580.9 4,474.2 Under $25,000 13,278.6 11,317.3 931.3 1,030.0 $25,000 – $50,000 2,404.6 1,982.7 133.5 288.4 $50,000 – $100,000 1,981.7 1,392.6 142.3 446.8 $100,000 – $500,000 3,152.2 1,514.0 245.1 1,393.1 $500,000 – $1,000,000 719.5 147.4 59.4 512.7 $1,000,000 or more 942.4 69.9 69.3 803.2 1996 Total 23,240.7 16,955.0 1,654.3 4,631.4 Under $25,000 13,593.3 11,577.4 956.2 1,059.7 $25,000 – $50,000 2,517.5 2,090.9 140.6 286.0 $50,000 – $100,000 2,098.9 1,472.8 145.7 480.4 $100,000 – $500,000 3,291.0 1,578.5 268.4 1,444.1 $500,000 – $1,000,000 749.1 164.7 63.6 520.8 $1,000,000 or more 990.9 70.8 79.7 840.4 1997 Total 23,645.4 17,176.5 1,758.6 4,710.1 Under $25,000 13,796.7 11,703.2 987.4 1,106.1 $25,000 – $50,000 2,567.5 2,110.7 151.2 305.6 $50,000 – $100,000 2,109.4 1,491.4 164.6 453.4 $100,000 – $500,000 3,380.7 1,636.7 293.6 1,450.4 $500,000 – $1,000,000 760.8 160.0 68.0 532.8 $1,000,000 or more 1,030.3 74.6 93.8 861.9 1998 Total 23,446.3 17,408.8 1,855.3 4,848.9 Under $25,000 13,973.0 11,767.3 1,037.6 1,168.1 $25,000 – $50,000 2,558.2 2,111.9 157.3 289.0 $50,000 – $100,000 2,206.8 1,590.1 156.8 459.9 $100,000 – $500,000 2,825.1 1,019.7 320.2 1,485.2 $500,000 – $1,000,000 804.8 175.1 76.6 553.1 $1,000,000 or more 1,078.4 78.1 106.8 893.5 1999 Total 24,448.6 17,575.6 1,936.9 4,935.9 Under $25,000 14,045.9 11,820.6 1,036.6 1,188.7 $25,000 - $50,000 2,693.4 2,227.0 169.5 296.9 $50,000 - $100,000 2,232.4 1,558.5 187.4 486.5 $100,000 - $500,000 3,539.9 1,701.7 338.2 1,500.0 $500,000 - $1,000,000 812.2 182.2 83.8 546.2 $1,000,000 or more 1,124.8 85.7 121.6 917.5 2000 Total 24,816.1 17,904.7 2,057.5 5,045.3 Under $25,000 14,092.4 11,767.3 1,105.1 1,220.0 $25,000 - $50,000 2,735.1 2,246.7 183.0 305.4 $50,000 - $100,000 2,309.5 1,644.8 187.3 477.4 $100,000 - $500,000 3,640.7 1,773.3 352.8 1,514.6 $500,000 - $1,000,000 863.8 189.5 92.4 581.9 $1,000,000 or more 1,174.6 91.7 136.9 946.0

Source: Internal Revenue Service. Tax Foundation Federal Government 127

169 177 187 202 208 215

Selected Years 1939 – 2000

(Number of Firms in Thousands; Dollar Figures in Billions)

C38. Number, Receipts, and Profits of Business Firms

21221315579141

24 79 171 199 411 540 731 807 843 870 918 969 1,021

$ 11 $ 40 $ 73 $ 106 $ 302 $ 310 $ 529 $ 990 $ 1,128 $ 1,270 $ 1,227 $ 1,365 $ 1,412

1,793 6,737 11,172 8,371 13,022 16,919 20,053 22,479 23,241 23,645 24,113 24,449 25,008 1,052 5,689 9,090 5,770 8,932 11,929 14,783 16,424 16,955 17,176 17,409 17,576 17,905

$ 171 $ 382 $ 1,095 $ 1,910 $ 6,414 $ 8,212 $ 11,074 $ 14,354 $ 15,419 $ 16,473 $ 17,285 $ 18,899 $ 20,720

Item 1939 1945 1960 1970 1980 1985 1990 1995 1996 1997 1998 1999 2000 Total, Number of firms Non-farm Proprietorships Partnerships 271 627 941 936 1,380 1,714 1,554 1,581 1,654 1,759 1,855 1,937 2,058 Corporations 470 421 1,141 1,665 2,711 3,277 3,717 4,474 4,631 4,710 4,849 4,936 5,045

Total, Business receipts Non-farm Proprietorships Partnerships 15 47 74 90 271 303 483 761 916 1,142 1,357 1,616 2,062 Corporations 133 255 849 1,621 5,732 7,370 9,860 12,786 13,659 14,461 15,010 16,314 17,637

Total, Net income before tax Non-farm Proprietorships Partnerships 2 7 8 10 8 (9) 17 107 145 168 187 228 269 Corporations 7 21 44 66 239 240 371 714 806 915 838 929 928

Source: Internal Revenue Service. 128 Facts and Figures on Government Finance, 38th Edition Tax Foundation

11% 11% 11% 11%

5% 6.25% 6.25% 6.25% 6.25%

$6 $6 $12.40 (f) 13.2 (f) $13.40

Continued

Selected Years 1944 – 2003

C39. Federal Excise Tax Rates

10% 10% 10% 10% 10% 10% 10%

$50 $50 $50 $50 $50 $50 $50

1.5¢ 2¢ 2¢ 9.1¢ 18.4¢ 18.4¢ 18.4¢ 18.4¢ 5¢ 5¢ 10¢ 15¢ to 50¢ 15¢ to 50¢ 15¢ to 50¢ 15¢ to 50¢ 15¢ to 50¢ 7% 10% 10% 12% 12% 12% 12% 12%

———11%

—

————————

——— ———

—

$9 $10.50 $10.50 $12.50 $13.50 $13.50 $13.50 $13.50

15¢ 17¢ 17¢ 17¢ $1.07 $1.07 $1.07 $1.07 60¢ 67¢ 67¢ 67¢ $1.57 $1.57 $1.57 $1.57 $2 $2.25 $2.25 $2.25 $3.15 $3.15 $3.15 $3.15 $8 $9 $9 $9 $18 $18 $18 $18

75¢ 75¢ 75¢ 75¢ $1.125 $1.594 $1.828 $1.828 $2.50-$20 $2.50-$20 $2.50-$20 8.5%-$20(a) $30 $42.50 $48.75 $48.75 $3.50 $4 $4 $8 $12 $17 $19.50-$40.95 $19.50-$40.96 10¢ 10¢ 10¢ — — 95.67¢ $1.10 $1.10 11% 11% 11% 11% 11% 11% 11% 11% 11% 11% 10% 10% 10% 10% 10% 10%

15% 10% 10% 3% 3% 3% 3% 3% 25% 10% 10% 3% 3% 3% 3% 3%

15% 10% 5% 8% 10% (e) (h) (h)

10% 10% 10% 2% 0.25% 0.25% 0.25% 0.25%

1944 1954 1964 1990 1995 2000 2002 2003

air (amount paid)

Liquor taxes: Distilled spirits (per proof gallon) Still wines (per wine gallon) Not over 14% alcohol 14 to 21% alcohol 21 to 24% alcohol Beer (per 31-gallon barrel) Tobacco taxes: Small cigars, not over 3 lbs. per thousand Large cigars, over 3 lbs. per thousand Cigarettes (per thousand, 3 lbs. or less) Pipe tobacco (per pound) Firearms, shells, cartridges (sale price) Manufacturers“ excise taxes: Pistols and revolvers (sale price) Gasoline (per gallon) Bows and arrows (sale price) Highway tires (per pound respectively) Trucks (sale price)

Fishing equipment (sale price)

Miscellaneous excise taxes: General telephone service (amount paid) Gas guzzler tax ($1,000 to $7,700 Toll telephone service (amount paid) for fuel inefficient cars) Transportation of persons by

International departure ticket Air freight (domestic waybills) Wagers (amount wagered except parimutuel) Occupation of accepting wagers (per year) Tax Foundation Federal Government 129

13.2¢ to 15.436¢

mber 31, 1999.

————

9.1¢

3.1¢ 12.4¢ to 18.4¢ 13¢ to 15.322¢ 13.2¢ to 15.436¢

9.7¢ 9.7¢ — — —

—————

15.1¢ 24.4¢ 24.4¢ 24.4¢ 24.4¢

12.1¢ 19.4¢ 19.4¢ 19.4¢ 19.4¢

14.1¢ 21.9¢ 21.9¢ 21.9¢ 21.9¢ 11.1¢ 24.4¢ 24.4¢ 24.4¢ 24.4¢ $1.10, 55¢ $1.10, 55¢ $1.10, 55¢ $1.10, 55¢ $1.10, 55¢

22¢ to $4.87 Varies Varies Varies Varies

10%

Selected Years 1944 – 2003

20%

10%

C39. Federal Excise Tax Rates (continued)

1% 1% 1% 1% 1% — — —

4% 4% 4% 4% 4% — — —

———

——— ——— ——— ———

——— ———

20%

1944 1954 1964 1990 1995 2000 2002 2003

vehicles and motor boats

aviation (per gallon)

other than gasoline (per gallon)

surface mines (per ton, respectively)

Foreign insurance policies (premium paid): Life insurance Diesel fuel for highway vehicles (per gallon) Other insurance Gasoline substitute fuels for highway

Gasoline used in noncommercial Furs (sale price) Noncommercial aviation fuel

Inland waterways users’ fuel (per gallon) Coal sales, underground and Retailers’ excise taxes: Gasohol (per gallon) Jewelry (sale price) Environmental (“superfund”) excise taxes: Crude oil (per barrel) Chemicals (per ton)

(a) Percent of wholesale price up to the set dollar limit. (b) Between October 1, 1997 and September 30, 1998, the tax was 9 percent plus $1 for each domestic segment. (c) Between October 1, 1998 and September 30, 1999, the tax was 8 percent plus $2 for each domestic segment. (d) After September 30, 1999, the tax is 7.5 percent plus $2.25 for each domestic segment taken between October 1, 1999 to Dece (e) The tax is 7.5 percent plus $2.50 for each flight segment between January 1, 2000 to December 31, 2000. (f) Per person, per arrival and per departure. (g) The tax is 7.5 percent plus $2.75 for each flight segment between January 1, 2001 to December 31, 2001. (h) The tax is 7.5 percent plus $3.00 for each flight segment between January 1, 2002 to December 31, 2002. Source: Commerce Clearing House (CCH). 130 Facts and Figures on Government Finance, 38th Edition Tax Foundation

2,995 5,670 5,788 6,319

1,874 3,700 9,739 8,684 9,751

2,539 $ 5,354 $ 8,766 $ 19,754 $ 46,173 $ 43,720 $ 46,629

($Millions)

Selected Fiscal Years 1940 – 2004e

C40. Federal Excise Tax Collections

—————218342392415

—————360125—— —————122184184188

—————8182—— —————143182—— —————

—————159133138127

——————819920303 ————272665518506542 —————631019094 ——$

————

748 4,044 4,084 3,613 585 2,460 717 1,269 1,542

1940 1950 1960 1970 1980 1990 2000 2,003 2004e

$ 1,977 $ 7,550 $ 11,676 $ 15,705 $ 24,329 $ 35,345 $ 68,865 $ 67,524 $ 70,776

$ 1,977 $ 7,550 $ 9,137 $ 10,352 $ 15,563 $ 15,591 $ 22,692 $ 23,804 $ 24,147

Ozone depleting chemicals/products

Vaccine injury compensation

Hazardous substance superfund

Transportation fuels

Leaking underground storage tank

Aquatic resources

Total excise taxes

Federal Funds: Alcohol 623 2,180 3,127 4,646 5,601 5,695 8,140 7,893 7,993 Tobacco 606 1,326 1,927 2,093 2,443 4,081 7,221 7,934 7,990 Oil spill liability Telephone

Other federal funds Inland Waterway Total trust funds Total federal funds

Black lung disability

Trust Funds: Highway — — $ 2,539 $ 5,354 $ 6,620 $ 13,867 $ 34,972 $ 33,726 $ 35,512 Airport and airway

Source: Office of Management and Budget. Tax Foundation Federal Government 131

C41. Federal Transfer (Estate and Gift) Marginal Rate Ranges Years 1916 – 2010

Estate Tax Gift Tax Lowest Highest Lowest Highest Marginal Marginal Marginal Marginal Year Tax Rate Tax Rate Tax Rate Tax Rate 1916 1% 10% — — 1917 1.50 15 — — 1918 2 25 — — 1919 – 1923 1 25 — — 1924 1 25 1 25 1925 1% 25% 1% 25% 1926 1 25 — — 1927 – 1931 1 20 — — 1932 – 1933 1 45 0.75 33.50 1934 – 1935 1 60 0.75 45 1936 – 1939 2% 70% 1.55% 52.50% 1940 – 1941 2.20 77 1.62 57.75 1942 – 1976 3 77 2.25 57.75 1977 – 1981 18 70 18 70 1982 18 65 18 65 1983 18% 60% 18% 60% 1988 – 2002 18 60(a) 18 60(a) 2003 18 49 18 49 2004 18 48 18 48 2005 18 47 18 47 2006 18% 46% 18% 46% 2007 18 45 18 45 2008 18 45 18 45 2009 18 45 18 45 2010 — — 18 45

(a) The benefit of the unified credit and progressive rate schedule is gradually phased out by an additional 5 percent tax on that portion of a transfer in excess of $10 million but less than $21.04 million. Source: House Ways and Means Committee, Commerce Clearing House (CCH), Tax Foundation. 132 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C42. Federal Capital Gains Tax Rates 1990 – 2004 1990 – 1992 Marginal income Tax Rate of Seller 15 28 31 Holding Period Percent Percent Percent Less Than 1 Year 15% 28% 31% 1 Year or More 15 28 28 1993 – May 6, 1997 Marginal income Tax Rate of Seller 15 28 31 36 39.6 Holding Period Percent Percent Percent Percent Percent Less Than 1 Year 15% 28% 31% 36% 39.6% 1 Year or More 15 28 28 28 28 May 7, 1997 – July 28, 1997 Marginal income Tax Rate of Seller 15 28 31 36 39.6 Holding Period Percent Percent Percent Percent Percent Less Than 1 Year 15% 28% 31% 36% 39.6% 1 Year to 5 Years 10 20 20 20 20 More Than 5 Years 10 (a) 20 (b) 20 (b) 20 (b) 20 (b)

(a) The Taxpayer Relief Act of 1997 provided that on January 1, 2001, the rate would drop to 8 percent. (b) The Taxpayer Relief Act of 1997 provided that after January 1, 2006, the rate would drop to 18% on assets acquired on or after January 1, 2001. July 29, 1997 – July 21,1998 Marginal income Tax Rate of Seller 15 28 31 36 39.6 Holding Period Percent Percent Percent Percent Percent Less Than 1 Year 15% 28% 31% 36% 39.6% 12 to 18 Months 15 28 28 28 28 18 Months to 5 Years 10 20 20 20 20 More Than 5 Years 10 (a) 20 (b) 20 (b) 20 (b) 20 (b)

(a) The Taxpayer Relief Act of 1997 provided that on January 1, 2001, the rate would drop to 8 percent. (b) The Taxpayer Relief Act of 1997 provided that after January 1, 2006, the rate would drop to 18% on assets acquired on or after January 1, 2001. July 22, 1998 – 2000 Marginal income Tax Rate of Seller 15 28 31 36 39.6 Holding Period Percent Percent Percent Percent Percent Less Than 1 Year 15% 28% 31% 36% 39.6% 1 Year to 5 Years 10 20 20 20 20 More Than 5 Years 10 (a) 20 (b) 20 (b) 20 (b) 20 (b)

C42. Federal Capital Gains Tax Rates (continued) 1990 – 2004 2001 Marginal Income Tax Rate of Seller 10 15 27.5 30.5 35.5 39.1 Holding Period Percent Percent Percent Percent Percent Percent Less Than 1 Year 10% 15% 27.5% 30.5% 35.5% 39.1% 1 Year to 5 Years 10 20 20 20 20 20 More Than 5 Years 8 20 (a) 20 (a) 20 (a) 20 (a) 20 (a)

(a) The Taxpayer Relief Act of 1997 provided that after January 1, 2006, the rate would be 18% on assets held 5 years and acquired on or after January 1, 2001. 2002 Marginal Income Tax Rate of Seller 10 15 27 30 35 38.6 Holding Period Percent Percent Percent Percent Percent Percent Less Than 1 Year 10% 15% 27% 30% 35% 38.6% 1 Year to 5 Years 10 20 20 20 20 20 More Than 5 Years 8 20 (a) 20 (a) 20 (a) 20 (a) 20 (a)

(a) The Taxpayer Relief Act of 1997 provided that after January 1, 2006, the rate would be 18% on assets acquired on or after January 1, 2001. January 1,2003 – May 5, 2003 Marginal Income Tax Rate of Seller 10 15 25 28 33 35 Holding Period Percent Percent Percent Percent Percent Percent Less Than 1 Year 10% 15% 25% 28% 33% 35% 1 Year to 5 Years 10 20 20 20 20 20 More Than 5 Years 8 20 (a) 20 (a) 20 (a) 20 (a) 20 (a)

(a) The Taxpayer Relief Act of 1997 provided that after January 1, 2006, the rate would be 18% on assets acquired on or after January 1, 2001. May 6, 2003 - Present Marginal Income Tax Rate of Seller 10 15 25 28 33 35 Holding Period Percent Percent Percent Percent Percent Percent Less Than 1 Year 10% 10% 15% 15% 15% 15% 1 Year to 5 Years 5 5 15 (a) 15 (a) 15 (a) 15 (a) More Than 5 Years 5 5 15 (a) 15 (a) 15 (a) 15 (a)

(a) The rate remains 28 percent for long-term gains from sales of art works and other collectibles. It stays at 25 percent for long-term gains from sales of real estate attributable to depreciation. Source: Tax Analysts; Tax Foundation. 134 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C43. Federal Capital Gains Tax Collections 1954 – 2002e ($Millions)

Realized Gains Maximum Realized Taxes Paid on Effective Capital as Percentage Tax Rate on Year Capital Gains Capital Gains Gains Tax Rate of GDP Long-Term Gains (a) 1954 $ 7,157 $ 1,010 14.1% 1.9% 25.000% 1955 9,881 1,465 14.8 2.4 25.000 1956 9,683 1,402 14.5 2.2 25.000 1957 8,110 1,115 13.7 1.8 25.000 1958 9,440 1,309 13.9 2.0 25.000 1959 13,137 1,920 14.6 2.6 25.000 1960 $ 11,747 $ 1,687 14.4% 2.2% 25.000% 1961 16,001 2,481 15.5 2.9 25.000 1962 13,451 1,954 14.5 2.3 25.000 1963 14,579 2,143 14.7 2.4 25.000 1964 17,431 2,482 14.2 2.6 25.000 1965 $ 21,484 $ 3,003 14.0% 3.0% 25.000% 1966 21,348 2,905 13.6 2.7 25.000 1967 27,535 4,112 14.9 3.3 25.000 1968 35,607 5,943 16.7 3.9 26.900 1969 31,439 5,275 16.8 3.2 27.500 1970 $ 20,848 $ 3,161 15.2% 2.0% 32.210% 1971 28,341 4,350 15.3 2.5 34.250 1972 35,869 5,708 15.9 2.9 36.500 1973 35,757 5,366 15.0 2.6 36.500 1974 30,217 4,253 14.1 2.0 36.500 1975 $ 30,903 $ 4,534 14.7% 1.9% 36.500% 1976 39,492 6,621 16.8 2.2 39.875 1977 45,338 8,232 18.2 2.2 39.875 1978 50,526 9,104 18.0 2.2 39.875 1979 73,443 11,753 16.0 2.9 28.000 1980 $ 74,132 $ 12,459 16.8% 2.7% 28.000% 1981 80,938 12,853 15.9 2.6 20.000 1982 90,153 12,900 14.3 2.8 20.000 1983 122,773 18,700 15.2 3.5 20.000 1984 140,500 21,453 15.3 3.6 20.000 1985 $ 171,985 $ 26,460 15.4% 4.1% 20.000% 1986 327,725 52,914 16.1 7.4 20.000 1987 148,449 33,714 22.7 3.2 28.000 1988 162,592 38,866 23.9 3.2 28.000 1989 154,040 35,258 22.9 2.8 28.000 1990 $ 123,783 $ 27,829 22.5% 2.2% 28.000% 1991 111,592 24,903 22.3 1.9 28.930 1992 126,692 28,983 22.9 2.0 28.930 1993 152,259 36,112 23.7 2.3 29.190 1994 152,727 36,243 23.7 2.2 29.190 1995 $ 180,130 $ 44,254 24.6% 2.5% 29.190% 1996 260,696 66,396 25.5 3.4 29.190 1997 364,829 79,305 21.7 4.4 29.190/21.190 1998 455,223 89,025 19.6 5.2 21.190 1999 522,608 111,819 20.2 6.0 21.190 2000 $ 620,542 $ 125,488 17.9% 6.9% 21.190% 2001 708,490 141,263 16.4 7.8 21.190 2002e 796,439 157,039 15.0 8.6 21.190

Note: Includes short and long-term net positive gains. Long-term gains excluded prior to 1987 are included in realized capital gains. Data for each year include some prior year returns. (a) The maximum tax rate includes effects of exclusions (1954 – 1986), alternative tax rates (1954 – 1986; 1991 – 1996), the minimum tax (1970 – 1978), alternative minimum tax (1979 – 1996), income tax surcharges (1968 – 1970), and the 3% floor under itemized deductions (1991 – 1998). Source: Treasury Department. Tax Foundation Federal Government 135

C44. Social Security Tax Rates Calendar Years 1937 – 2004e

Tax Rate (Percent) (a) Maximum Tax (Dollars) Employer Employer Maximum Combined or Combined or Taxable Employer & Employee Self- Employer & Employee Self- Year Base Employee Alone employed Employee Alone employed 1937–1949 $ 3,000 2% 1% (b) $ 60 $ 30 (b) 1950 3,000 3 1.5 (b) 90 45 (b) 1951–1953 3,600 3 1.5 2.25% 108 54 $ 81 1954 3,600 4 2 3 144 72 108 1955–1956 4,200 4 2 3 168 84 126 1957–1958 4,200 4.5 2.25 3.375 189 95 142 1959 4,800 5 2.5 3.75 240 120 180 1960–1961 $ 4,800 6% 3% 4.5% $ 288 $ 144 $ 216 1962 4,800 6.25 3.125 4.7 300 150 226 1963–1965 4,800 7.25 3.625 5.4 348 174 259 1966 6,600 8.4 4.2 6.15 554 277 406 1967 6,600 8.8 4.4 6.4 581 290 422 1968 7,800 8.8 4.4 6.4 686 343 499 1969–1970 $ 7,800 9.6% 4.8% 6.9% $ 749 $ 374 $ 538 1971 7,800 10.4 5.2 7.5 811 406 585 1972 9,000 10.4 5.2 7.5 936 468 675 1973 10,800 11.7 5.85 8 1,264 632 864 1974 13,200 11.7 5.85 7.9 1,544 772 1,043 1975 $ 14,100 11.7% 5.85% 7.9% $ 1,650 $ 825 $ 1,114 1976 15,300 11.7 5.85 7.9 1,790 895 1,209 1977 16,500 11.7 5.85 7.9 1,931 965 1,304 1978 17,700 12.1 6.05 8.1 2,142 1,071 1,434 1979 22,900 12.3 6.13 8.1 2,808 1,404 1,855 1980 $ 25,900 12.3% 6.13% 8.1% $ 3,175 $ 1,588 $ 2,098 1981 29,700 13.3 6.65 9.3 3,950 1,975 2,762 1982 32,400 13.4 6.7 9.35 4,342 2,171 3,029 1983 35,700 13.4 6.7 9.35 4,784 2,392 3,338 1984 37,800 14 7.0 (d) 14.0 (e) 5,292 (d) 2,646 (d) 5,292 (e) 1985 $ 39,600 14.1% 7.05% 14.1% (e) $ 5,584 $ 2,792 $ 5,584 (e) 1986 42,000 14.3 7.15 14.3 (e) 6,006 3,003 6,006 (e) 1987 43,800 14.3 7.15 14.3 (e) 6,263 3,132 6,263 (e) 1988 45,000 15.02 7.51 15.02 (e) 6,759 3,380 6,759 (e) 1989 48,000 15.02 7.51 15.02 (e) 7,210 3,605 7,210 (e) 1990 $ 51,300 15.3% 7.65% 15.3% (e) $ 7,849 $ 3,924 $ 7,849 (e) 1991 53,400 15.3 7.65 15.3 (e) 8,170 4,085 8,170 (e) 1992 55,500 15.3 7.65 15.3 (e) 8,492 4,246 8,492 (e) 1993 57,600 15.3 7.65 15.3 (e) (c) (c) (c), (e) 1994 60,600 15.3 7.65 15.3 (e) (c) (c) (c), (e) 1995 $ 61,200 15.3% 7.65% 15.3% (e) (c) (c) (c), (e) 1996 62,700 15.3 7.65 15.3 (e) (c) (c) (c), (e) 1997 65,400 15.3 7.65 15.3 (e) (c) (c) (c), (e) 1998 68,400 15.3 7.65 15.3 (e) (c) (c) (c), (e) 1999 72,600 15.3 7.65 15.3 (e) (c) (c) (c), (e) 2000 $ 76,200 15.3% 7.65% 15.3% (e) (c) (c) (c), (e) 2001 80,400 15.3 7.65 15.3 (e) (c) (c) (c), (e) 2002 84,900 15.3 7.65 15.3 (e) (c) (c) (c), (e) 2003 87,000 15.3 7.65 15.3 (e) (c) (c) (c), (e) 2004e 87,900 15.3 7.65 15.3 (e) (c) (c) (c), (e)

(a) Includes old-age, survivors, disability, and hospital insurance (DI since 1956 and HI since 1966). (b) Not covered until January 1, 1951. (c) The base will be increased annually in line with wage levels whenever there has been a cost-of-living benefit adjustment in the preceding year. Maximum tax will vary accordingly for the OASDI program. Effective in 1994, all earnings are subject to Medicare’s Hospital Insurance, there is no comparable maximum. Between 1966–90, the maximum amount of taxable earnings for HI program was the same as that for the OASDI program. Separate HI taxable maximums of $125,000, $130,200 and $135,000 were applicable for the years 1991–93, respectively. (d) A credit of .3% of wages was allowed against 1984 employee taxes to reduce the net rate to 6.7%. (e) For 1984–1989, credits will be allowed at the following rates of self-employment income: 2.7% in 1984; 2.3% in 1985; 2.0% in 1986–1989. Effective in 1990, the credit against the Self-Employment Contributions Act tax has been replaced with tax deduction provisions designed to treat the self-employed in much the same manner as employers and employees are treated for purposes of social security and income taxes. Source: Department of Health and Human Services, Social Security Administration. 136 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C45. Social Security Taxes and Benefits Selected Calendar Years 1937 – 2003 ($Millions)

Net Income Payments from Transfer to Balance in Contri- from the General Admini- Railroad Fund at Total butions Taxation Fund of the Net Total Benefit strative Retirement End of Year Receipts (Taxes) of Benefits Treasury Interest Expenditures Payments Expenses Account Year

A. Old-Age and Survivors Insurance Trust Fund 1937 $ 767 $ 765 — — $ 2 $ 1 $ 1 — — $ 766 1938 375 360 — — 15 10 10 — — 1,132 1939 607 580 — — 27 14 14 — — 1,724 1940 $ 368 $ 325 — — $ 43 $ 62 $ 35 $ 26 — $ 2,031 1941 845 789 — — 56 114 88 26 — 2,762 1942 1,085 1,012 — — 72 159 131 28 — 3,688 1943 1,328 1,239 — — 88 195 166 29 — 4,820 1944 1,422 1,316 — — 107 238 209 29 — 6,005 1945 $ 1,420 $ 1,285 — — $ 134 $ 304 $ 274 $ 30 — $ 7,121 1946 1,447 1,295 — — 152 418 378 40 — 8,150 1947 1,722 1,557 — $ 1 164 512 466 46 — 9,360 1948 1,969 1,685 — 3 281 607 556 51 — 10,722 1949 1,816 1,666 — 4 146 721 667 54 — 11,816 1950 $ 2,928 $ 2,667 — $ 4 $ 257 $ 1,022 $ 961 $ 61 — $ 13,721 1951 3,784 3,363 — 4 417 1,966 1,885 81 — 15,540 1952 4,184 3,819 — — 365 2,282 2,194 88 — 17,442 1953 4,359 3,945 — — 414 3,094 3,006 88 — 18,707 1954 5,610 5,163 — — 447 3,741 3,670 92 $ (21) 20,576 1955 $ 6,167 $ 5,713 — — $ 454 $ 5,079 $ 4,968 $ 119 $ (7) $ 21,663 1956 6,697 5,172 — — 526 5,841 5,715 132 (5) 22,519 1957 7,381 6,825 — — 556 7,507 7,347 162 (2) 22,393 1958 8,117 7,566 — — 552 8,646 8,327 194 124 21,864 1959 8,584 8,052 — — 532 10,308 9,842 184 282 20,141 1960 $ 11,382 $ 10,866 — — $ 516 $ 11,198 $ 10,677 $ 203 $ 318 $ 20,324 1961 11,833 11,285 — — 548 12,432 11,862 239 332 19,725 1962 12,585 12,059 — — 526 13,973 13,356 256 361 18,337 1963 15,063 14,541 — — 521 14,920 14,217 281 423 18,480 1964 16,258 15,689 — — 569 15,613 14,914 296 403 19,125 1965 $ 16,610 $ 16,017 — — $ 593 $ 17,501 $ 16,737 $ 328 $ 436 $ 18,235 1966 21,302 20,580 — 78 644 18,967 18,267 256 444 20,570 1967 24,034 23,138 — 78 818 20,382 19,468 406 508 24,222 1968 25,040 23,719 — 382 939 23,557 22,643 476 438 25,704 1969 29,554 27,947 — 442 1,165 25,176 24,210 474 491 30,082 1970 $ 32,220 $ 30,256 — $ 449 $ 1,515 $ 29,848 $ 28,798 $ 471 $ 579 $ 32,454 1971 35,877 33,723 — 488 1,667 34,542 33,414 514 613 33,789 1972 40,050 37,781 — 475 1,794 38,522 37,124 674 724 35,318 1973 48,344 45,975 — 442 1,928 47,175 45,745 647 783 36,487 1974 54,688 52,081 — 447 2,159 53,397 51,623 865 909 37,777 1975 $ 59,605 $ 56,816 — $ 425 $ 2,364 $ 60,395 $ 58,517 $ 896 $ 982 $ 36,987 1976 66,276 63,362 — 614 2,301 67,876 65,705 959 1,212 35,388 1977 72,412 69,572 — 613 2,227 75,309 73,121 981 1,208 32,491 1978 78,094 75,471 — 615 2,008 83,064 80,361 1,115 1,589 27,520 1979 90,274 87,919 — 557 1,797 93,133 90,573 1,113 1,448 24,660 1980 $ 105,841 $ 103,456 — $ 540 $ 1,845 $ 107,678 $ 105,083 $ 1,154 $ 1,442 $ 22,823 1981 125,361 122,627 — 675 2,060 126,695 123,803 1,307 1,585 21,490 1982 125,198 123,673 — 680 845 142,119 138,806 1,519 1,793 22,088 1983 150,584 138,337 — 5,541 6,706 152,999 149,221 1,528 2,251 19,672 1984 169,328 164,122 $ 2,835 105 2,266 161,883 157,841 1,638 2,404 27,117 1985 $ 184,239 $ 176,958 $ 3,208 $ 2,203 $ 1,871 $ 171,150 $ 167,248 $ 1,592 $ 2,310 $ 35,842 1986 197,393 190,741 3,424 160 3,069 181,000 176,813 1,601 2,585 39,081 1987 210,736 202,735 3,257 55 4,690 187,668 183,587 1,524 2,557 62,149 1988 240,770 229,775 3,384 43 7,568 200,020 195,454 1,776 2,790 102,899 1989 264,653 250,195 2,439 34 11,985 212,489 207,971 1,673 2,845 155,063 Continued Tax Foundation Federal Government 137

C45. Social Security Taxes and Benefits (continued) Selected Calendar Years 1937 – 2003 ($Millions)

A. Old-Age and Survivors Insurance Trust Fund 1990 $ 286,653 $ 267,530 $ 4,848 $ (2,089) $ 16,363 $ 227,519 $ 222,987 $ 1,563 $ 2,969 $ 214,197 1991 299,286 272,574 5,864 19 20,829 245,634 240,467 1,792 3,375 267,849 1992 311,162 280,992 5,852 14 24,303 259,861 254,883 1,830 3,148 319,150 1993 323,277 290,905 5,335 10 27,027 273,104 267,755 1,996 3,353 369,322 1994 328,271 293,323 4,995 7 29,946 284,133 279,068 1,645 3,420 413,460 1995 $ 342,801 $ 304,620 $ 5,490 $ (129) $ 32,820 $ 297,760 $ 291,630 $ 2,077 $ 4,052 $ 458,502 1996 363,741 321,557 6,471 7 35,706 308,217 302,861 1,802 3,554 514,026 1997 397,169 349,946 7,426 2 39,795 322,073 316,257 2,128 3,688 589,121 1998 424,848 371,207 9,149 1 44,491 332,324 326,762 1,899 3,662 681,645 1999 457,040 396,352 10,899 (a) 49,789 339,874 334,383 1,809 3,681 798,812 2000 490,513 421,391 11,594 (a) 57,529 358,339 352,706 1,990 3,538 930,905 2001 518,100 441,460 11,903 (9) 64,737 377,546 372,312 1,961 3,273 1,071,794 2002 539,706 455,199 12,909 (7) 71,184 393,749 388,119 2,137 3,493 1,217,701 2003 543,811 456,077 12,497 (a) 75,237 405,978 399,845 2,553 3,580 1,355,111 B. Disability Insurance Trust Fund 1957 $ 709 $ 702 — — $ 7 $ 59 $ 57 $ 3 — $ 649 1958 991 966 — — 25 261 249 12 — 1,379 1959 931 891 — — 40 485 457 50 $ (22) 1,825 1960 $ 1,063 $ 1,010 — — $ 53 $ 600 $ 568 $ 36 $ (5) $ 2,289 1961 1,104 1,038 — — 66 956 887 64 5 2,437 1962 1,114 1,046 — — 68 1,183 1,105 66 11 2,368 1963 1,165 1,099 — — 66 1,297 1,210 68 20 2,235 1964 1,218 1,154 — — 64 1,407 1,309 79 19 2,047 1965 $ 1,247 $ 1,188 — — $ 59 $ 1,687 $ 1,573 $ 90 $ 24 $ 1,606 1966 2,079 2,006 — $ 16 58 1,947 1,784 137 25 1,739 1967 2,379 2,286 — 16 78 2,089 1,950 109 31 2,029 1968 3,454 3,316 — 32 106 2,458 2,311 127 20 3,025 1969 3,792 3,599 — 16 177 2,716 2,557 138 21 4,100 1970 $ 4,774 $ 4,481 — $ 16 $ 277 $ 3,259 $ 3,085 $ 164 $ 10 $ 5,614 1971 5,031 4,620 — 50 361 4,000 3,783 205 13 6,645 1972 5,572 5,107 — 51 414 4,759 4,502 233 24 7,457 1973 6,443 5,932 — 52 458 5,973 5,764 190 20 7,927 1974 7,378 6,826 — 52 500 7,196 6,957 217 22 8,109 1975 $ 8,035 $ 7,444 — $ 90 $ 502 $ 8,790 $ 8,505 $ 256 $ 29 $ 7,354 1976 8,757 8,233 — 103 422 10,366 10,055 285 26 5,745 1977 9,570 9,138 — 128 304 11,945 11,547 399 (1) 3,370 1978 13,810 13,413 — 142 256 12,954 12,599 325 30 4,226 1979 15,590 15,114 — 118 358 14,186 13,786 371 30 5,630 1980 $ 13,871 $ 13,255 — $ 130 $ 485 $ 15,872 $ 15,515 $ 368 $ (12) $ 3,629 1981 17,078 16,738 — 168 172 17,658 17,192 436 29 3,049 1982 22,715 21,995 — 174 546 17,992 17,376 590 26 2,691 1983 20,682 17,991 — 1,121 1,569 18,177 17,524 625 28 5,195 1984 17,309 15,945 $ 190 — 1,174 18,546 17,898 626 22 3,959 1985 $ 19,301 $ 17,191 $ 222 $ 1,017 $ 870 $ 19,478 $ 18,827 $ 608 $ 43 $ 6,321 1986 19,439 18,399 238 — 803 20,522 19,853 600 68 7,780 1987 20,303 19,691 (36) — 648 21,425 20,519 849 57 6,658 1988 22,699 22,039 61 — 600 22,494 21,695 737 61 6,864 1989 24,795 23,993 95 — 707 23,753 22,911 754 88 7,905 1990 $ 28,791 $ 28,539 $ 144 $ (775) $ 883 $ 25,616 $ 24,829 $ 707 $ 80 $ 11,079 1991 30,390 29,137 190 — 1,063 28,571 27,695 794 82 12,898 1992 31,430 30,136 232 — 1,062 32,004 31,112 834 58 12,324 1993 32,301 31,185 281 — 835 35,662 34,613 966 83 8,963 1994 52,841 51,373 311 — 1,157 38,879 37,744 1,029 106 22,925 1995 $ 56,696 $ 54,401 $ 341 $ (203) $ 2,158 $ 42,055 $ 40,923 $ 1,064 $ 68 $ 37,566 1996 60,710 57,325 373 — 3,012 45,351 44,189 1,160 2 52,924 1997 60,499 56,037 470 — 3,992 47,034 45,695 1,280 59 66,389 1998 64,357 58,966 558 — 4,832 49,931 48,207 1,567 157 80,815 1999 69,541 63,203 661 (a) 5,677 53,035 51,381 1,519 135 97,321 2000 $ 77,920 $ 70,001 $ 756 (a) $ 5,996 $ 56,782 $ 56,782 $ 1,608 $ 159 $ 118,459 2001 82,158 73,700 780 (a) 7,085 59,159 58,159 1,733 150 129,331 2002 87,225 77,787 850 (a) 7,892 62,063 61,096 1,835 162 144,589 2003 88,074 77,442 944 (a) 9,689 73,108 70,933 2,008 167 175,252

(a) Less than $500,000. Source: Board of Trustees, Federal Old-Age and Survivors Insurance and Disability Insurance Trust Funds. 138 Facts and Figures on Government Finance, 38th Edition Tax Foundation

C46. Federal Debt End of Fiscal Years 1940 – 2005e ($Millions)

Equals: Gross Less: Federal Debt Held by Federal Debt Held by the Public Year Debt Government Accounts Total Federal Reserve Other 1940 $ 50,696 $ 7,924 $ 42,772 $ 2,458 $ 40,314 1941 57,531 9,308 48,223 2,180 46,043 1942 79,200 11,447 67,753 2,640 65,113 1943 142,648 14,882 127,766 7,149 120,617 1944 204,079 19,283 184,796 14,899 169,897 1945 $ 260,123 $ 24,941 $ 235,182 $ 21,792 $ 213,390 1946 270,991 29,130 241,861 23,783 218,078 1947 257,149 32,810 224,339 21,872 202,467 1948 252,031 35,761 216,270 21,366 194,904 1949 252,610 38,288 214,322 19,343 194,979 1950 $ 256,853 $ 37,830 $ 219,023 $ 18,331 $ 200,692 1951 255,288 40,962 214,326 22,982 191,344 1952 259,097 44,339 214,758 22,906 191,852 1953 265,963 47,580 218,383 24,746 193,637 1954 270,812 46,313 224,499 25,037 199,462 1955 $ 274,366 $ 47,751 $ 226,616 $ 23,607 $ 203,009 1956 272,693 50,537 222,156 23,758 198,398 1957 272,252 52,931 219,320 23,035 196,285 1958 279,666 53,329 226,336 25,438 200,898 1959 287,465 52,764 234,701 26,044 208,657 1960 $ 290,525 $ 53,686 $ 236,840 $ 26,523 $ 210,317 1961 292,648 54,291 238,357 27,253 211,104 1962 302,928 54,918 248,010 29,663 218,347 1963 310,324 56,345 253,978 32,027 221,951 1964 316,059 59,210 256,849 34,794 222,055 1965 $ 322,318 $ 61,540 $ 260,778 $ 39,100 $ 221,678 1966 328,498 64,784 263,714 42,169 221,545 1967 340,445 73,819 266,626 46,719 219,907 1968 368,685 79,140 289,545 52,230 237,315 1969 365,769 87,661 278,108 54,095 224,013 1970 $ 380,921 $ 97,723 $ 283,198 $ 57,714 $ 225,484 1971 408,176 105,140 303,037 65,518 237,519 1972 435,936 113,559 322,377 71,426 250,951 1973 466,291 125,381 340,910 75,181 265,729 1974 483,893 140,194 343,699 80,648 263,051 1975 $ 541,925 $ 147,225 $ 394,700 $ 84,993 $ 309,707 1976 628,970 151,566 477,404 94,714 382,690 1977 706,398 157,295 549,103 105,004 444,099 1978 776,602 169,477 607,125 115,480 491,645 1979 829,470 189,162 640,308 115,594 524,714 1980 $ 909,050 $ 199,212 $ 709,838 $ 120,846 $ 588,992 1981 994,845 209,507 785,338 124,466 660,872 1982 1,137,345 217,560 919,785 134,497 785,288 1983 1,371,710 240,114 1,131,596 155,527 976,069 1984 1,564,657 264,159 1,300,498 155,122 1,145,376 1985 $ 1,817,521 $ 317,612 $ 1,499,908 $ 169,806 $ 1,330,102 1986 2,120,629 383,919 1,736,709 190,855 1,545,854 1987 2,346,125 457,444 1,888,680 212,040 1,676,640 1988 2,601,307 550,507 2,050,799 229,218 1,821,581 1989 2,868,039 678,157 2,189,882 220,088 1,969,795 1990 $ 3,206,564 $ 795,841 $ 2,410,722 $ 234,410 $ 2,176,312 1991 3,598,485 909,179 2,686,306 258,591 2,430,715 1992 4,002,123 1,002,050 3,000,073 296,397 2,703,676 1993 4,351,403 1,102,647 3,248,755 325,653 2,923,103 1994 4,643,691 1,210,242 3,433,449 355,150 3,078,299 1995 $ 4,920,586 $ 1,316,208 $ 3,604,378 $ 374,114 $ 3,230,264 1996 5,181,465 1,447,392 3,734,073 390,924 3,343,149 1997 5,369,206 1,596,862 3,772,344 424,518 3,347,826 1998 5,478,189 1,757,090 3,721,099 458,182 3,262,917 1999 5,605,523 1,973,160 3,632,363 496,644 3,135,719 2000 $ 5,628,700 $ 2,218,896 $ 3,409,804 $ 511,413 $ 2,898,391 2001 5,769,881 2,450,266 3,319,615 534,135 2,785,480 2002 6,198,401 2,657,974 3,540,427 604,191 293,635 2003 6,760,014 2,846,407 3,913,607 656,116 3,257,491 2004e 7,486,447 3,065,659 4,420,788 N/A N/A 2005e $ 8,132,945 $ 3,341,083 $ 4,791,862 N/A N/A

Note: Gross Federal debt minus debt held by Federal government accounts equals debt held by the public. Source: Office of Management and Budget. Tax Foundation Federal Government 139

C47. Marketable Interest-Bearing Public Debt, Maturity Distribution and Average Length Fiscal Years 1967 – 2001 ($Millions)

Amount Outstanding, Within 1 to 5 5 to 10 10 to 20 20 Years Average Length Year Privately Held 1 Year Years Years Years and Over (Years/Months) 1967 $ 150,321 $ 56,561 $ 53,584 $ 21,057 $ 6,153 $ 12,968 5 1 1968 159,671 66,746 52,295 21,850 6,110 12,670 4 5 1969 156,008 69,311 50,182 18,078 6,097 12,337 4 2 1970 $ 157,910 $ 76,443 $ 57,035 $ 8,286 $ 7,876 $ 8,272 3 8 1971 161,863 74,803 58,557 14,503 6,357 7,645 3 6 1972 165,978 79,509 57,157 16,033 6,358 6,922 3 3 1973 167,869 84,041 54,139 16,385 8,741 4,564 3 1 1974 164,862 87,150 50,103 14,197 9,930 3,481 2 11 1975 $ 210,382 $ 115,677 $ 65,852 $ 15,385 $ 8,857 $ 4,611 2 8 1976 279,782 150,296 90,578 24,169 8,087 6,652 2 7 1977 326,674 161,329 113,319 33,067 8,428 10,531 2 11 1978 356,501 163,819 132,993 33,500 11,383 14,805 3 3 1979 380,530 181,883 127,574 32,279 18,489 20,304 3 7 1980 $ 463,717 $ 220,084 $ 156,244 $ 38,809 $ 25,901 $ 22,679 3 9 1981 549,863 256,187 182,237 48,743 32,569 30,127 4 0 1982 682,043 314,436 221,783 75,749 33,017 37,058 3 11 1983 862,631 379,579 294,955 99,174 40,826 48,097 4 1 1984 1,017,488 437,941 332,808 130,417 49,664 66,658 4 6 1985 $ 1,185,675 $ 472,661 $ 402,766 $ 159,383 $ 62,853 $ 88,012 4 11 1986 1,354,275 506,903 467,348 189,995 70,664 119,365 5 3 1987 1,445,366 483,582 526,746 209,160 72,862 153,016 5 9 1988 1,555,208 524,201 552,993 232,453 74,186 171,375 5 9 1989 1,654,660 546,751 578,333 247,428 80,616 201,532 6 0 1990 $ 1,841,903 $ 626,297 $ 630,144 $ 267,573 $ 82,713 $ 235,176 6 1 1991 2,113,799 713,778 761,243 280,574 84,900 273,304 6 0 1992 2,363,802 808,705 866,329 295,921 84,706 308,141 5 11 1993 2,562,336 858,135 978,714 306,663 94,345 324,479 5 10 1994 2,719,861 877,932 1,128,322 289,998 88,208 335,401 5 8 1995 $ 2,870,781 $ 1,002,875 $ 1,157,492 $ 290,111 $ 87,297 $ 333,006 5 4 1996 3,011,185 1,058,558 1,212,258 306,643 111,360 322,366 5 3 1997 2,998,846 1,017,913 1,206,993 321,622 154,205 298,113 5 4 1998 2,856,637 940,572 1,105,175 319,331 157,347 334,212 5 8 1999 2,728,011 915,145 962,644 378,163 149,703 322,356 5 9 2000 $ 2,469,152 $ 858,903 $ 791,540 $ 355,382 $ 167,082 $ 296,246 5 10 2001 2,637,465 903,052 865,328 378,028 188,946 302,112 5 10

Source: Treasury Department

Chapter D

State and Local Governments

“State and Local Governments” contains detailed information on the taxes, revenues, and expenditures of states and localities. The public finances of these two levels of government can be studied independently in chapters E and F, but Chapter D is a concise tabular compilation of their combined data. This is useful because many modern political developments are blurring the traditional boundaries between the two, mostly at the expense of local control. Also, the public’s penchant for comparing the public finances of the states, especially tax burdens, requires the combination of state and local data because many states accomplish at the local level what others do in the state capital.

Over the years, the income tax has become a large source of revenue for states and localities, especially states, rising from 1.1 percent of state-local tax revenue in 1922 to 24.8 percent in 2001. Property tax revenue, on the other hand, has dropped drastically from 82.1 percent of state-local tax revenue in 1922 to 28.8 percent in 2001. This shift in the emphasis from property taxes to income taxes is reflected in “D15. State and Local Tax Collections by Type of Tax, Percentages,” which also shows that sales and gross receipts taxes are still the largest contributor, at 35.8 percent of total receipts in 2002.

“D12. State and Local Government Revenue by Source” is particularly important because it reflects the state and local governments’ increasing reliance on the federal government. In 1902, approximately $7 million — less than 0.1 percent of total state-local receipts — came from the federal government. By the end of World War II, the federal government was providing $855 million, or 5.3 percent of state- local revenue. In 2002, states and localities collected $360.5 billion from Uncle Sam, 19.9 percent of their total combined revenue.

The reader can view how this growing intergovernmental dependence affects spending by comparing “D8. State and Local Expenditures by Function” with “C7. Federal Outlays by Function.” Welfare expenditures have grown dramatically at the state and local levels, driven especially by federal programs. Since 1902, they have risen from $37 million, or 3.4 percent of expenditures, to $279.6 billion, or 13.7 percent of state-local expenditures. The federal government has become much more involved in public education as well, and state-local expenditures in this area have risen over the last century from $255 million, or 23.3 percent of total state-local expenditures, to $594.6 billion, or 29.6 percent of expenditures. Police and fire protection expenditures, on the other hand, are less intertwined with federal priorities and have decreased from a 1902 level of $90 million, or 8.2 percent of total state-local expenditures, to $90.5 billion, or 4.4 percent in 2002.

Tax Foundation State and Local Governments 143

Gross Debt (f)

From Federal

Revenue

From Own Sources

($Millions)

Continued

Selected Fiscal Years 1902 – 2001

Local Total State

D1. State and Local Revenue, Expenditure, and Debt

State

Expenditures (a)

Year Total (b) Total (c) Direct (d) Direct and Local (b) State (e) Local (e) Government Total State Local 1902 $ 1,095 $ 188 $ 136 $ 959 $ 1,048 $ 183 $ 858 $ 7 $ 2,107 $ 230 $ 1,877 1913 2,257 388 297 1,960 2,030 360 1,658 12 4,414 379 4,035 1922 5,652 1,397 1,085 4,567 5,169 1,234 3,827 108 10,109 1,131 8,978 1927 7,810 2,047 1,451 6,359 7,838 1,994 5,728 116 14,881 1,971 12,910 1932 $ 8,403 $ 2,829 $ 2,028 $ 6,375 $ 7,887 $ 2,274 $ 5,381 $ 232 $ 19,205 $ 2,832 $ 16,373 1934 7,842 3,461 2,143 5,699 8,430 2,452 4,962 1,016 18,929 3,248 15,681 1936 8,501 3,862 2,445 6,056 9,360 3,265 5,147 948 19,474 3,413 16,061 1938 9,988 4,598 3,082 6,906 11,058 4,612 5,646 800 19,436 3,343 16,093 1940 $ 11,240 $ 5,209 $ 3,555 $ 7,685 $ 11,749 $ 5,012 $ 5,792 $ 945 $ 20,283 $ 3,590 $ 16,693 1942 10,914 5,343 3,563 7,351 13,148 6,012 6,278 858 19,337 3,257 16,080 1944 10,499 5,161 3,319 7,180 14,333 6,714 6,665 954 17,479 2,776 14,703 1946 14,067 7,066 4,974 9,093 15,983 7,712 7,416 855 15,917 2,353 13,664 1948 21,260 11,181 7,897 13,363 21,613 10,086 9,666 1,861 18,656 3,676 14,980

1950 $ 27,905 $ 15,082 $ 10,864 $ 17,041 $ 25,639 $ 11,480 $ 11,6732,486 $ $ 24,1155,285 $ $ 18,830 1952 30,863 15,834 10,790 20,073 31,013 14,330 14,117 2,566 30,100 6,874 23,226 1953 32,937 16,850 11,466 21,471 33,411 15,218 15,323 2,870 33,782 7,824 25,957 1954 36,607 18,686 13,008 23,599 35,386 15,951 16,468 2,966 38,931 9,600 29,331 1955 $ 40,375 $ 20,357 $ 14,371 $ 26,004 $ 37,619 $ 16,678 $ 17,8113,131 $ $ 44,267 $ 11,198 $ 33,069 1956 43,152 21,686 15,148 28,004 41,692 18,903 19,453 3,335 48,868 12,890 35,978 1957 47,553 24,235 16,796 30,757 45,929 20,728 21,357 3,843 53,039 13,738 39,301 1958 53,712 28,080 19,991 33,721 49,262 21,427 22,970 4,865 58,187 15,394 42,793 1959 58,572 31,125 22,436 36,136 53,972 22,912 24,684 6,377 64,110 16,930 47,180 1960 $ 60,999 $ 31,596 $ 22,152 $ 38,847 $ 60,277 $ 26,094 $ 27,2096,974 $ $ 69,955 $ 18,543 $ 51,412 1961 67,023 34,693 24,578 42,445 64,531 27,821 29,579 7,131 75,023 19,993 55,030 1962 70,547 36,402 25,495 45,053 69,492 30,115 31,506 7,871 80,802 22,023 58,779 1963 74,698 39,583 27,698 47,002 74,408 32,750 32,995 8,663 85,056 23,176 61,881 1964 80,579 42,583 29,616 50,964 81,455 35,703 35,749 10,002 92,222 25,041 67,181 1965 $ 86,686 $ 45,639 $ 31,465 $ 55,221 $ 87,777 $ 38,507 $ 38,242 $ 11,029 $ 99,512 $ 27,034 $ 72,478 1966 94,906 51,123 34,195 60,711 97,619 43,000 41,499 13,214 107,051 29,564 77,487 1967 105,978 58,760 39,704 66,274 106,581 46,793 44,419 15,370 113,659 32,472 81,185 1968 116,234 66,254 44,304 71,930 117,581 52,525 47,875 17,181 121,158 35,666 85,492 1969 131,600 74,227 49,448 82,152 132,153 59,809 53,192 19,153 133,548 39,553 93,995 144 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Gross Debt (f)

From Federal

Revenue

From Own Sources

($Millions)

Selected Fiscal Years 1902 – 2001

Local Total State

D1. State and Local Revenue, Expenditure, and Debt (continued)

State

Expenditures (a)

Year Total (b) Total (c) Direct (d) Direct and Local (b) State (e) Local (e) Government Total State Local 1970 $148,052 $ 85,055 $ 56,163 $ 91,889 $ 150,106 $ 68,691 $ 59,557 $ 21,857 $ 143,570 $ 42,008 $ 101,563 1971 170,766 98,840 66,200 104,566 166,090 73,424 66,521 26,146 158,827 47,793 111,034 1972 190,496 109,255 72,496 118,001 190,798 84,362 75,097 31,342 175,158 54,453 120,705 1973 205,466 118,836 78,014 127,452 217,616 97,108 81,253 39,256 188,485 59,375 129,110 1974 226,032 132,134 86,193 139,498 237,856 107,645 88,391 41,820 206,616 65,296 141,320 1975 $ 269,215 $ 158,882 $ 106,905 $ 161,336 $ 264,013 $ 119,206 $ 144,807 $ 47,034 $ 219,926 $ 72,127 $ 147,798 1976 304,228 180,926 123,069 179,980 303,287 139,104 164,183 55,589 240,532 84,825 155,707 1977 324,554 191,225 128,765 194,403 337,870 155,799 119,626 62,444 259,658 90,200 169,458 1978 346,786 203,832 136,545 208,768 371,607 171,550 130,464 69,592 280,433 102,569 177,864 1979 381,867 224,644 148,690 231,684 404,934 189,917 139,853 75,164 304,103 111,740 192,363

1980 $ 434,073 $ 257,812 $ 173,308 $ 259,010 $ 451,537 $ 212,636 $ 155,873 $ 83,029 $ 335,603 $ 121,958 $ 213,645 1981 487,048 291,527 198,347 286,827 506,728 240,042 176,391 90,294 363,892 134,847 229,045 1982 524,817 310,358 211,615 311,408 547,719 261,733 198,703 87,282 404,579 147,470 257,109 1983 566,990 334,019 233,132 332,093 593,461 284,933 218,522 90,006 454,501 167,290 287,211 1984 600,576 351,445 243,072 355,781 652,114 315,637 239,425 97,052 505,030 186,377 318,653 1985 $ 658,101 $ 390,828 $ 269,257 $ 386,881 $ 719,607 $ 349,077 $ 264,372 $ 106,158 $ 568,442 $ 211,904 $ 356,539 1986 718,316 424,216 292,249 423,961 783,194 382,600 287,495 113,099 658,875 247,715 411,160 1987 775,318 455,696 314,270 458,592 842,588 414,560 313,032 114,996 718,657 265,677 452,980 1988 827,164 485,005 333,344 491,163 884,501 434,568 332,331 117,602 755,034 276,786 478,247 1989 890,814 525,077 359,661 528,222 953,517 470,922 356,772 125,824 798,355 295,500 502,855

1990 $ 975,907 $ 572,318 $ 397,291 $ 575,371 $ 1,032,115 $ 505,843 $ 389,470 $ 136,802 $ 860,584 $ 318,254 $ 542,330 1991 1,063,270 628,836 442,295 617,509 1,080,862 516,414 410,349 154,099 915,711 345,554 570,157 1992 1,150,707 701,931 499,104 647,970 1,183,837 573,090 431,537 179,210 970,462 372,319 598,142 1993 1,210,775 743,262 529,167 677,856 1,267,967 617,047 452,087 198,833 1,016,167 389,721 626,446 1994 1,264,289 775,040 550,167 710,366 1,331,442 637,184 477,886 215,445 1,074,660 410,998 663,662 1995 $ 1,351,438 $ 837,082 $ 596,325 $ 751,438 $ 1,417,925 $ 690,846 $ 498,307 $ 228,771 $ 1,115,370 $ 427,239 $ 688,131 1996 1,397,634 859,599 607,594 786,120 1,513,633 745,439 533,257 234,891 1,169,714 452,392 717,322 1997 1,460,749 894,132 629,049 827,836 1,614,771 809,397 560,767 244,607 1,221,501 456,657 764,844 1998 1,529,308 929,952 651,098 874,664 1,720,889 862,450 603,391 255,048 1,283,560 483,117 800,443 1999 1,625,939 998,365 693,432 928,671 1,794,557 899,178 624,751 270,628 1,369,253 510,486 858,767 2000 $ 1,746,943 $ 1,084,097 $ 757,027 $ 985,886 $ 1,942,328 $ 986,448 $ 663,931 $ 291,950 $ 1,451,815 $ 547,876 $ 903,939 2001 1,899,150 1,186,108 835,781 1,059,062 1,890,891 743,677 579,450 324,033 1,554,017 576,493 977,524

(a) Includes expenditures for utilities, liquor stores, and insurance trust. (b) Includes intergovernmental expenditure and revenue, primarily from the Federal government. (c) Expenditures for state functions and intergovernmental payments to local governments. (d) Direct expenditures include all expenditures other than intergovernmental. (e) Excludes all duplicating intergovernmental transfer of funds. (f) Short- and long-term debt outstanding at end of fiscal year. Source: Department of Commerce, Bureau of the Census. Tax Foundation State and Local Governments 145

D2. State and Local Revenue, Expenditure, and Surpluses (Deficits) Selected Fiscal Years 1902 – 2002 ($Millions)

Total (a) General (b) Surplus or Surplus or Year Revenue Expenditure Deficit (–) Revenue Expenditure Deficit (–) 1902 $ 1,048 $ 1,095 $ (47) $ 986 $ 1,013 $ (27) 1913 2,030 2,257 (227) 1,912 2,064 (152) 1922 5,169 5,652 (483) 4,781 5,218 (437) 1927 7,838 7,810 28 7,271 7,210 61 1932 $ 7,887 $ 8,403 $ (516) $ 7,267 $ 7,765 $ (498) 1934 8,430 7,842 588 7,678 7,181 497 1936 9,360 8,501 859 8,395 7,644 751 1938 11,058 9,988 1,070 9,228 8,757 471 1940 $ 11,749 $ 11,240 $ 509 $ 9,373 $ 9,229 $ 144 1942 13,148 10,914 2,234 10,418 9,190 1,228 1944 14,133 10,449 3,684 10,908 8,863 2,045 1946 15,983 14,067 1,916 12,356 11,028 1,328 1948 21,613 21,260 353 17,250 17,684 (434) 1950 $ 25,639 $ 27,905 $ (2,266) $ 20,911 $ 22,787 $ (1,876) 1952 31,013 30,863 150 25,181 26,098 (917) 1954 35,386 36,607 (1,221) 29,012 30,701 (1,689) 1956 41,692 43,152 (1,460) 34,667 36,711 (2,044) 1958 49,262 53,712 (4,450) 41,219 44,851 (3,632) 1960 $ 60,277 $ 60,999 $ (722) $ 50,505 $ 51,876 $ (1,371) 1961 64,531 67,023 (2,492) 54,037 56,201 (2,164) 1962 69,492 70,547 (1,055) 58,252 60,206 (1,954) 1963 74,408 74,698 (290) 62,269 63,977 (1,708) 1964 81,455 80,579 876 68,443 69,302 (859) 1965 $ 87,777 $ 86,686 $ 1,091 $ 74,000 $ 74,678 $ (678) 1966 97,619 94,906 2,713 83,036 82,843 193 1967 106,581 105,978 603 91,197 93,350 (2,153) 1968 117,581 116,234 1,347 101,264 102,411 (1,147) 1969 132,153 131,600 553 114,500 116,728 (2,228) 1970 $ 150,106 $ 148,052 $ 2,054 $ 130,756 $ 131,332 $ (576) 1971 166,090 170,766 (4,676) 144,927 150,674 (5,747) 1972 190,798 190,496 302 167,541 168,549 (1,008) 1973 217,616 205,466 12,150 190,214 181,357 8,857 1974 237,856 226,032 11,824 207,670 198,959 8,711 1975 $ 264,013 $ 269,215 $ (5,202) $ 228,171 $ 230,721 $ (2,550) 1976 303,287 304,228 (941) 256,176 256,731 (555) 1977 337,870 324,554 13,316 285,157 274,215 10,942 1978 371,607 346,786 24,821 315,960 296,983 18,977 1979 404,934 381,867 23,067 343,278 327,517 15,761 1980 $ 451,537 $ 434,073 $ 17,464 $ 382,322 $ 369,086 $ 13,236 1981 506,728 487,048 19,680 423,404 407,449 15,955 1982 547,719 524,817 22,902 457,654 436,896 20,758 1983 593,461 566,990 26,471 486,753 466,844 19,909 1984 651,997 600,222 51,775 542,730 505,008 37,722 1985 $ 720,062 $ 657,888 $ 62,174 $ 598,121 $ 553,899 $ 44,222 1986 783,378 717,458 65,920 641,486 605,623 35,863 1987 843,879 777,045 66,834 686,860 657,134 29,726 1988 884,117 826,849 57,268 726,762 704,921 21,841 1989 953,802 890,863 62,939 786,129 762,360 23,769 1990 $ 1,032,115 $ 975,907 $ 56,208 $ 849,502 $ 834,786 $ 14,716 1991 1,080,862 1,063,270 17,592 902,207 908,108 (5,901) 1992 1,183,837 1,150,707 33,130 973,336 976,070 (2,734) 1993 1,267,967 1,210,775 57,192 1,038,711 1,027,488 11,223 1994 1,331,442 1,264,289 67,153 1,100,441 1,074,017 26,424 1995 $ 1,417,925 $ 1,351,438 $ 66,487 $ 1,169,505 $ 1,146,088 $ 23,417 1996 1,513,633 1,397,634 115,999 1,222,821 1,189,356 33,465 1997 1,614,771 1,460,749 154,023 1,289,217 1,247,436 41,781 1998 1,720,889 1,529,308 191,582 1,365,762 1,314,496 51,266 1999 1,794,557 1,625,939 168,618 1,434,464 1,398,533 35,931 2000 $ 1,942,328 $ 1,746,943 $ 195,386 $ 1,541,322 $ 1,502,768 $ 38,555 2001 1,890,891 1,899,150 (8,259) 1,647,161 1,621,757 25,404 2002 1,807,551 2,047,694 (240,143) 1,684,737 1,730,668 (45,931)

(a) Includes intergovernmental expenditure and revenue, primarily from the Federal government. (b) General expenditure and revenues excludes utilities, liquor stores, and insurance trust. Source: Department of Commerce, Bureau of the Census. 146 Facts and Figures on Government Finance, 38th Edition Tax Foundation

D3. State and Local Government Revenues, Expenditures, and Surpluses/Deficits by State Fiscal Year 2002 ($Thousands)

Total (a) General (b) Surplus or Surplus or State Revenue Expenditure Deficit (–) Revenue Expenditure Deficit (–) Total $ 1,807,551,078 $ 2,047,694,064 $ (240,142,986) $ 1,684,737,700 $ 1,730,668,594 $ (45,930,894) Alabama $ 24,739,824 $ 28,531,813 $ (3,791,989) $ 23,740,987 $ 24,605,641 $ (864,654) Alaska 6,992,884 9,397,434 (2,404,550) 7,208,865 8,443,238 (1,234,373) Arizona 30,083,389 31,308,193 (1,224,804) 25,523,515 25,252,471 271,044 Arkansas 13,615,997 14,570,252 (954,255) 13,258,685 13,067,861 190,824 California 250,700,645 292,412,346 (41,711,701) 226,604,560 235,486,203 (8,881,643) Colorado $ 25,656,651 $ 31,890,729 $ (6,234,078) $ 26,041,096 $ 27,098,646 $ (1,057,550) Connecticut 24,831,156 27,591,660 (2,760,504) 22,805,192 24,198,952 (1,393,760) Delaware 5,972,101 5,947,349 24,752 5,600,035 5,356,760 243,275 Florida 92,630,871 99,307,092 (6,676,221) 86,663,389 87,081,941 (418,552) Georgia 46,166,078 52,310,112 (6,144,034) 44,359,631 44,950,898 (591,267) Hawaii $ 7,451,684 $ 9,402,041 $ (1,950,357) $ 7,428,704 $ 8,289,459 $ (860,755) Idaho 6,872,684 7,564,676 (691,992) 6,619,627 6,803,725 (184,098) Illinois 73,587,675 87,401,714 (13,814,039) 69,098,138 73,818,552 (4,720,414) Indiana 34,220,921 36,302,403 (2,081,482) 32,362,688 32,796,437 (433,749) Iowa 17,601,430 19,293,784 (1,692,354) 16,871,168 17,186,402 (315,234) Kansas $ 15,985,150 $ 16,718,097 $ (732,947) $ 14,635,260 $ 14,875,646 $ (240,386) Kentucky 22,474,542 24,839,062 (2,364,520) 21,231,073 21,590,655 (359,582) Louisiana 27,374,058 27,663,705 (289,647) 26,048,956 24,316,715 1,732,241 Maine 8,019,443 8,677,113 (657,670) 8,076,693 7,948,044 128,649 Maryland 33,468,019 35,576,810 (2,108,791) 32,318,875 31,796,384 522,491 Massachusetts $ 41,925,472 $ 51,146,058 $ (9,220,586) $ 39,001,850 $ 42,346,880 $ (3,345,030) Michigan 63,098,683 69,533,498 (6,434,815) 57,941,575 60,722,940 (2,781,365) Minnesota 35,131,055 40,515,667 (5,384,612) 33,193,234 34,933,058 (1,739,824) Mississippi 15,905,116 17,284,802 (1,379,686) 15,292,589 15,384,166 (91,577) Missouri 30,620,582 33,036,367 (2,415,785) 29,061,585 29,044,682 16,903 Montana $ 5,510,513 $ 5,616,294 $ (105,781) $ 5,122,091 $ 5,050,712 $ 71,379 Nebraska 12,030,515 12,492,121 (461,606) 9,821,395 9,745,328 76,067 Nevada 12,809,362 13,970,658 (1,161,296) 11,417,176 11,766,368 (349,192) New Hampshire 6,728,627 7,065,915 (337,288) 6,405,833 6,343,015 62,818 New Jersey 54,835,385 64,289,465 (9,454,080) 55,255,668 54,387,436 868,232 New Mexico $ 11,503,161 $ 12,688,548 $ (1,185,387) $ 10,867,663 $ 11,435,993 $ (568,330) New York 170,981,866 198,535,830 (27,553,964) 155,541,158 161,129,758 (5,588,600) North Carolina 48,596,900 51,838,538 (3,241,638) 44,164,826 44,539,961 (375,135) North Dakota 4,226,558 4,190,494 36,064 3,994,092 3,886,155 107,937 Ohio 72,627,137 79,971,645 (7,344,508) 65,567,611 67,047,030 (1,479,419) Oklahoma $ 19,160,982 $ 20,776,022 $ (1,615,040) $ 18,061,016 $ 18,154,361 $ (93,345) Oregon 23,201,119 27,731,191 (4,530,072) 21,625,272 22,989,775 (1,364,503) Pennsylvania 73,694,315 86,261,928 (12,567,613) 71,961,412 73,311,585 (1,350,173) Rhode Island 6,862,755 7,928,022 (1,065,267) 6,637,492 6,760,950 (123,458) South Carolina 24,984,750 28,105,735 (3,120,985) 21,239,424 23,819,949 (2,580,525) South Dakota $ 3,964,187 $ 4,275,780 $ (311,593) $ 3,901,972 $ 3,884,676 $ 17,296 Tennessee 33,483,212 36,638,052 (3,154,840) 27,483,649 28,952,456 (1,468,807) Texas 114,018,046 129,873,711 (15,855,665) 109,128,493 111,603,861 (2,475,368) Utah 13,788,726 15,523,271 (1,734,545) 12,499,430 12,860,641 (361,211) Vermont 4,045,603 4,218,112 (172,509) 3,857,389 3,804,994 52,395 Virginia $ 38,780,385 $ 43,687,513 $ (4,907,128) $ 39,026,171 $ 39,266,925 $ (240,754) Washington 42,123,922 50,431,244 (8,307,322) 36,344,961 38,645,719 (2,300,758) West Virginia 11,344,643 11,929,874 (585,231) 10,110,939 9,848,116 262,823 Wisconsin 31,424,054 39,261,792 (7,837,738) 32,555,386 34,003,403 (1,448,017) Wyoming 4,346,263 4,337,409 8,854 4,236,875 3,853,458 383,417 Dist. of Columbia $ 7,351,982 $ 7,832,123 $ (480,141) $ 6,922,336 $ 6,179,613 $ 742,723

(a) Includes intergovernmental expenditure and revenue, primarily from the Federal government. (b) General revenue and expenditures exclude utilities, liquor stores, and insurance trust transactions. Source: Department of Commerce, Bureau of the Census. Tax Foundation State and Local Governments 147

D4. State and Local Government Revenues, Expenditures, and Surpluses/Deficits by State, Per Capita Fiscal Year 2002 ($Millions)

Total (a) General (b) Surplus or Surplus or State Revenue Expenditure Deficit (–) Revenue Expenditure Deficit (–) Total $6,289 $7,125 ($836) $5,862 $6,022 ($160) Alabama $5,524 $6,370 ($847) $5,301 $5,494 ($193) Alaska 10,909 14,661 (3,751) 11,246 13,172 (1,926) Arizona 5,529 5,754 (225) 4,691 4,641 50 Arkansas 5,032 5,384 (353) 4,900 4,829 71 California 7,162 8,354 (1,192) 6,474 6,728 (254) Colorado $5,700 $7,085 ($1,385) $5,786 $6,021 ($235) Connecticut 7,179 7,977 (798) 6,593 6,996 (403) Delaware 7,410 7,379 31 6,948 6,646 302 Florida 5,549 5,949 (400) 5,192 5,217 (25) Georgia 5,403 6,122 (719) 5,192 5,261 (69) Hawaii $6,005 $7,576 ($1,572) $5,986 $6,680 ($694) Idaho 5,117 5,633 (515) 4,929 5,066 (137) Illinois 5,847 6,944 (1,098) 5,490 5,865 (375) Indiana 5,558 5,896 (338) 5,256 5,327 (70) Iowa 5,995 6,571 (576) 5,746 5,854 (107) Kansas $5,894 $6,164 ($270) $5,396 $5,485 ($89) Kentucky 5,495 6,073 (578) 5,191 5,279 (88) Louisiana 6,116 6,180 (65) 5,820 5,433 387 Maine 6,193 6,700 (508) 6,237 6,137 99 Maryland 6,140 6,527 (387) 5,929 5,833 96 Massachusetts $6,528 $7,964 ($1,436) $6,073 $6,594 ($521) Michigan 6,283 6,924 (641) 5,769 6,046 (277) Minnesota 6,991 8,063 (1,072) 6,606 6,952 (346) Mississippi 5,548 6,029 (481) 5,334 5,366 (32) Missouri 5,400 5,827 (426) 5,126 5,123 3 Montana $6,056 $6,172 ($116) $5,629 $5,550 $78 Nebraska 6,962 7,229 (267) 5,684 5,640 44 Nevada 5,911 6,447 (536) 5,269 5,430 (161) New Hampshire 5,281 5,546 (265) 5,028 4,979 49 New Jersey 6,395 7,497 (1,103) 6,444 6,343 101 New Mexico $6,211 $6,851 ($640) $5,868 $6,175 ($307) New York 8,936 10,376 (1,440) 8,129 8,421 (292) North Carolina 5,851 6,241 (390) 5,317 5,362 (45) North Dakota 6,666 6,610 57 6,300 6,130 170 Ohio 6,366 7,010 (644) 5,747 5,877 (130) Oklahoma $5,490 $5,953 ($463) $5,175 $5,202 ($27) Oregon 6,591 7,878 (1,287) 6,144 6,531 (388) Pennsylvania 5,977 6,997 (1,019) 5,837 5,946 (110) Rhode Island 6,426 7,423 (997) 6,215 6,330 (116) South Carolina 6,088 6,848 (760) 5,175 5,804 (629) South Dakota $5,216 $5,626 ($410) $5,134 $5,111 $23 Tennessee 5,783 6,328 (545) 4,747 5,000 (254) Texas 5,245 5,975 (729) 5,020 5,134 (114) Utah 5,946 6,694 (748) 5,390 5,546 (156) Vermont 6,568 6,848 (280) 6,262 6,177 85 Virginia $5,321 $5,994 ($673) $5,355 $5,388 ($33) Washington 6,943 8,312 (1,369) 5,991 6,370 (379) West Virginia 6,285 6,609 (324) 5,602 5,456 146 Wisconsin 5,776 7,217 (1,441) 5,984 6,251 (266) Wyoming 8,710 8,692 18 8,491 7,722 768 District of Columbia $12,852 $13,691 ($839) $12,101 $10,802 $1,298

D5. State and Local Government Revenues, Expenditures, and Surpluses/Deficits by State, Per $1,000 of Personal Income Fiscal Year 2002

Total (a) General (b) Surplus or Surplus or State Revenue Expenditure Deficit (–) Revenue Expenditure Deficit (–) Total $179 $203 ($24) $167 $172 ($5) Alabama $ 205 $ 236 $ (31) $ 196 $ 203 $ (7) Alaska 246 330 (84) 253 297 (43) Arizona 189 197 (8) 161 159 2 Arkansas 201 215 (14) 196 193 3 California 185 216 (31) 168 174 (7) Colorado $ 149 $ 185 $ (36) $ 151 $ 157 $ (6) Connecticut 150 167 (17) 138 147 (8) Delaware 150 150 1 141 135 6 Florida 190 204 (14) 178 179 (1) Georgia 155 175 (21) 148 150 (2) Hawaii $ 172 $ 217 $ (45) $ 171 $ 191 $ (20) Idaho 186 205 (19) 180 185 (5) Illinois 155 185 (29) 146 156 (10) Indiana 180 191 (11) 170 173 (2) Iowa 194 213 (19) 186 190 (3) Kansas $ 185 $ 193 $ (8) $ 169 $ 172 $ (3) Kentucky 188 208 (20) 178 181 (3) Louisiana 185 187 (2) 176 165 12 Maine 216 234 (18) 217 214 3 Maryland 174 185 (11) 168 165 3 Massachusetts $ 146 $ 178 $ (32) $ 136 $ 148 $ (12) Michigan 196 216 (20) 180 189 (9) Minnesota 187 216 (29) 177 186 (9) Mississippi 238 258 (21) 229 230 (1) Missouri 170 183 (13) 161 161 0 Montana $ 246 $ 251 $ (5) $ 229 $ 225 $ 3 Nebraska 212 221 (8) 173 172 1 Nevada 164 178 (15) 146 150 (4) New Hampshire 142 150 (7) 136 134 1 New Jersey 151 177 (26) 152 150 2 New Mexico $ 210 $ 232 $ (22) $ 199 $ 209 $ (10) New York 209 242 (34) 190 197 (7) North Carolina 177 189 (12) 161 162 (1) North Dakota 224 222 2 211 206 6 Ohio 195 214 (20) 176 180 (4) Oklahoma $ 206 $ 223 $ (17) $ 194 $ 195 $ (1) Oregon 193 230 (38) 180 191 (11) Pennsylvania 181 212 (31) 177 181 (3) Rhode Island 187 216 (29) 181 184 (3) South Carolina 218 246 (27) 186 208 (23) South Dakota $ 165 $ 178 $ (13) $ 162 $ 162 $ 1 Tennessee 185 202 (17) 152 160 (8) Texas 151 171 (21) 144 147 (3) Utah 197 222 (25) 179 184 (5) Vermont 214 223 (9) 204 201 3 Virginia $ 144 $ 162 $ (18) $ 145 $ 145 $ (1) Washington 190 227 (37) 164 174 (10) West Virginia 270 284 (14) 241 234 6 Wisconsin 178 223 (44) 185 193 (8) Wyoming 216 216 0 211 192 19 District of Columbia $ 116 $ 124 $ (8) $ 109 $ 98 $ 12

or insurance

Surplus Social

deficit (–) fund Other

Transfer Net Less: Dividends Subsidies less

Expenditures to persons paid by government enterprise surplus

Consumption payments interest received government

($Billions)

Continued

Total

itures

Expend-

Selected Calendar Years 1929 – 2003

Source Function

D6. State and Local Receipts and Expenditures (NIPA Basis)

and profits tax business tax & for social Federal

Personal tax Corporate Indirect Contributions

nontax receipts accruals nontax accruals insurance grants-in-aid

Total

Year Receipts 1929 $ 7.0 $ 0.9 $ 0.1 $ 5.9 $ 0.0 $ 0.1 $ 5.5 $ 5.1 $ 0.1 $ 0.4 — $ (0.1) $ 1.5 $ 0.0 $ 1.5 1930 7.2 0.8 0.1 6.2 0.0 0.1 5.9 5.3 0.2 0.5 — (0.1) 1.3 0.0 1.3 1931 7.1 0.7 0.1 6.0 0.0 0.3 6.2 5.4 0.3 0.5 — (0.1) 0.9 0.0 0.9 1932 6.7 0.7 0.1 5.9 0.0 0.1 6.1 5.2 0.4 0.6 — (0.1) 0.6 0.0 0.6 1933 6.6 0.6 0.1 5.5 0.0 0.5 6.3 5.1 0.6 0.6 — (0.1) 0.3 0.0 0.3 1934 8.0 0.6 0.1 5.7 0.0 1.6 6.8 5.5 0.8 0.6 — (0.1) 1.2 0.0 1.2

1935 $ 8.6 $ 0.7 $ 0.1 $ 6.0 $ 0.0 $ 1.7 $ 7.4 $ 6.0 $ 1.0 $ 0.6 — $ (0.2) $ 1.1 $ 0.0 $ 1.1 1936 8.1 0.7 0.2 6.4 0.0 0.7 5.8 4.7 0.7 0.6 — (0.2) 2.3 0.0 2.3 1937 8.4 0.8 0.2 6.8 0.0 0.7 6.5 5.2 0.9 0.5 — (0.2) 2.0 0.0 2.0 1938 8.6 0.8 0.1 7.0 0.0 0.7 6.6 5.2 1.1 0.5 — (0.2) 1.9 0.0 1.9 1939 8.9 0.8 0.2 7.1 0.0 0.9 6.9 5.5 1.1 0.5 — (0.2) 2.0 0.0 2.0 1940 $ 9.2 $ 0.9 $ 0.2 $ 7.4 $ 0.0 $ 0.7 $ 7.3 $ 5.9 $ 1.1 $ 0.5 — $ (0.3) $ 1.9 $ 0.0 $ 1.9 1941 9.6 0.9 0.3 7.8 0.0 0.6 7.7 6.4 1.1 0.5 — (0.3) 1.9 0.0 1.9 1942 9.8 0.9 0.4 7.8 0.0 0.8 8.3 7.2 1.0 0.5 — (0.3) 1.5 0.0 1.5 1943 10.1 0.9 0.5 7.8 0.0 0.9 8.6 7.6 1.0 0.4 — (0.4) 1.4 0.0 1.4 1944 10.3 1.0 0.5 8.0 0.0 0.9 8.8 7.8 1.0 0.4 — (0.4) 1.5 0.0 1.5

1945 $ 10.7 $ 1.0 $ 0.5 $ 8.4 $ 0.0 $ 0.8 $ 9.2 $ 8.2 $ 1.1 $ 0.3 — $ (0.5) $ 1.6 $ 0.0 $ 1.6 1946 12.0 1.1 0.5 9.3 0.2 1.0 10.6 9.3 1.5 0.3 — (0.4) 1.4 0.1 1.4 1947 14.3 1.2 0.6 10.7 0.2 1.6 12.9 11.0 2.0 0.2 — (0.4) 1.4 0.1 1.3 1948 16.2 1.5 0.7 12.2 0.2 1.7 15.0 12.5 2.7 0.2 — (0.3) 1.2 0.1 1.1 1949 17.7 1.7 0.6 13.3 0.2 1.9 16.3 13.8 2.7 0.2 — (0.4) 1.4 0.1 1.4

1950 $ 19.3 $ 1.8 $ 0.8 $ 14.6 $ 0.2 $ 1.9 $ 18.0 $ 15.1 $ 3.2 $ 0.2 — $ (0.4) $ 1.3 $ 0.1 $ 1.2 1951 21.2 2.1 0.9 15.9 0.2 2.0 18.6 16.3 2.6 0.2 — (0.5) 2.5 0.1 2.4 1952 22.9 2.2 0.8 17.4 0.3 2.2 20.0 17.4 2.9 0.2 — (0.5) 2.9 0.1 2.8 1953 24.6 2.4 0.8 18.8 0.3 2.3 21.2 18.5 3.0 0.2 — (0.6) 3.4 0.1 3.3 1954 25.9 2.6 0.8 19.9 0.3 2.3 22.7 20.0 3.1 0.3 — (0.7) 3.2 0.1 3.1 150 Facts and Figures on Government Finance, 38th Edition Tax Foundation

or insurance

Surplus Social

deficit (–) fund Other

Transfer Net Less: Dividends Subsidies less

Expenditures to persons paid by government enterprise surplus

Consumption payments interest received government

($Billions)

Continued

Total

itures

Expend-

Selected Calendar Years 1929 – 2003

Source Function

D6. State and Local Receipts and Expenditures (NIPA Basis) (continued)

and profits tax business tax & for social Federal

Personal tax Corporate Indirect Contributions

nontax receipts accruals nontax accruals insurance grants-in-aid

Total

Year Receipts 1955 $ 28.1 $ 2.9 $ 1.0 $ 21.6 $ 0.3 $ 2.4 $ 24.7 $ 21.9 $ 3.3 $ 0.4 — $ (0.8) $ 3.4 $ 0.1 $ 3.3 1956 31.0 3.2 1.0 23.8 0.4 2.5 26.7 23.8 3.3 0.4 — (0.9) 4.3 0.1 4.2 1957 33.6 3.5 1.0 25.7 0.4 2.9 29.5 26.2 3.6 0.5 — (0.9) 4.1 0.1 4.0 1958 35.6 3.7 1.0 27.2 0.4 3.3 32.8 29.0 4.0 0.6 — (0.9) 2.8 0.0 2.7 1959 38.9 4.2 1.2 29.3 0.4 3.8 35.1 31.1 4.3 0.7 — (1.1) 3.8 0.0 3.7

1960 $ 42.4 $ 4.7 $ 1.2 $ 32.0 $ 0.5 $ 4.0 $ 38.1 $ 34.0 $ 4.6 $ 0.8 — $ (1.2) $ 4.3 $ 0.0 $ 4.3 1961 45.9 5.1 1.3 34.4 0.5 4.5 41.6 37.0 5.0 1.0 — (1.3) 4.3 0.0 4.3 1962 49.7 5.7 1.5 37.0 0.5 5.0 44.5 39.4 5.3 1.1 — (1.4) 5.2 0.0 5.2 1963 53.4 6.1 1.7 39.4 0.6 5.6 47.7 42.4 5.7 1.2 — (1.6) 5.7 0.0 5.7 1964 58.4 6.8 1.8 42.6 0.7 6.5 52.0 46.3 6.2 1.2 — (1.6) 6.4 0.0 6.3

1965 $ 63.3 $ 7.3 $ 2.0 $ 46.1 $ 0.8 $ 7.2 $ 56.8 $ 50.8 $ 6.7 $ 1.1 — $ (1.7) $ 6.5 $ 0.1 $ 6.4 1966 71.5 8.7 2.2 49.7 0.8 10.1 63.8 56.8 7.6 1.0 — (1.6) 7.7 0.1 7.6 1967 78.9 9.7 2.6 53.9 0.9 11.7 71.9 63.2 9.2 1.0 — (1.5) 7.0 0.1 6.8 1968 89.5 11.8 3.3 60.8 0.9 12.7 82.1 71.1 11.4 1.0 0.0 (1.5) 7.5 0.1 7.3 1969 100.7 14.1 3.6 67.4 1.0 14.6 92.8 80.2 13.2 0.8 0.0 (1.4) 8.0 0.2 7.8

1970 $ 114.6 $ 15.7 $ 3.7 $ 74.8 $ 1.1 $ 19.3 $ 107.5 $ 92.0 $ 16.1 $ 0.9 $ 0.0 $ (1.5) $ 7.1 $ 0.2 $ 6.9 1971 129.3 17.5 4.3 83.1 1.2 23.2 122.9 103.4 19.3 1.7 0.0 (1.3) 6.4 0.2 6.2 1972 152.3 22.8 5.3 91.2 1.3 31.7 136.7 113.8 22.0 2.3 0.0 (1.5) 15.6 0.3 15.3 1973 166.6 24.7 6.0 99.5 1.5 34.8 150.9 126.9 24.1 1.3 0.0 (1.4) 15.7 0.3 15.4 1974 178.5 26.7 6.7 107.2 1.7 36.3 169.2 144.5 25.3 0.2 0.0 (0.8) 9.3 0.4 8.9 1975 $ 199.6 $ 29.5 $ 7.3 $ 115.8 $ 1.8 $ 45.1 $ 197.2 $ 165.4 $ 30.8 $ 1.3 $ 0.0 $ (0.2) $ 2.4 $ 0.5 $ 1.9 1976 224.5 34.1 9.6 127.8 2.2 50.7 217.2 180.1 34.1 3.2 0.0 (0.2) 7.3 0.6 6.7 1977 249.5 38.8 11.4 139.9 2.8 56.6 236.4 196.5 37.0 3.0 0.0 (0.1) 13.1 1.0 12.1 1978 274.3 44.3 12.1 148.9 3.4 65.5 255.6 214.3 40.8 0.8 0.1 0.0 18.7 1.5 17.2 1979 290.8 48.4 13.6 158.6 3.9 66.3 277.8 235.0 44.3 (2.2) 0.1 0.6 13.0 1.8 11.3 Tax Foundation State and Local Governments 151

or insurance

Surplus Social

deficit (–) fund Other

Transfer Net Less: Dividends Subsidies less

Expenditures to persons paid by government enterprise surplus

Consumption payments interest received government

($Billions)

Total

itures

Expend-

Selected Calendar Years 1929 – 2003

Source Function

D6. State and Local Receipts and Expenditures (NIPA Basis) (continued)

and profits tax business tax & for social Federal

Personal tax Corporate Indirect Contributions

nontax receipts accruals nontax accruals insurance grants-in-aid

Total

Year Receipts 1980 $ 316.6 $ 53.9 $ 14.5 $ 172.3 $ 3.6 $ 72.3 $ 307.8 $ 260.5 $ 51.2 $ (5.4) $ 0.1 $ 1.6 $ 8.8 $ 1.3 $ 7.5 1981 344.4 60.6 15.4 192.0 3.9 72.5 336.9 284.6 57.1 (7.5) 0.1 2.8 7.5 1.3 6.2 1982 360.3 65.9 14.0 206.8 4.0 69.5 362.5 306.8 61.2 (7.3) 0.2 2.1 (2.3) 1.2 (3.5) 1983 392.1 73.7 15.9 226.8 4.1 71.6 387.3 325.1 66.9 (5.2) 0.2 0.7 4.8 1.2 3.6 1984 436.4 84.8 18.8 251.5 4.7 76.7 412.6 349.5 71.2 (6.7) 0.2 (1.1) 23.8 1.4 22.4

1985 $ 469.2 $ 91.3 $ 20.2 $ 272.0 $ 4.9 $ 80.9 $ 447.0 $ 380.5 $ 77.3 $ (7.9) $ 0.2 $ (2.8) $ 22.3 $ 1.3 $ 21.0 1986 507.9 98.6 22.7 293.1 6.0 87.6 487.2 410.8 84.4 (5.5) 0.2 (2.5) 20.8 1.9 18.9 1987 536.0 108.5 23.9 312.4 7.2 83.9 523.8 439.0 90.8 (3.1) 0.2 (2.8) 12.2 2.2 10.0 1988 573.7 114.0 26.0 333.7 8.4 91.6 558.1 467.9 98.6 (3.8) 0.2 (4.5) 15.6 2.5 13.1 1989 618.9 128.9 24.2 358.5 9.0 98.3 599.6 503.0 109.5 (6.6) 0.2 (6.1) 19.3 2.3 17.0 1990 $ 663.4 $ 136.0 $ 22.5 $ 383.4 $ 10.0 $ 111.4 $ 660.8 $ 545.8 $ 127.8 $ (6.3) $ 0.2 $ (6.3) $ 2.6 $ 2.0 $ 0.7 1991 716.0 145.3 23.6 403.8 11.6 131.6 723.8 576.1 156.6 (2.1) 0.2 (6.6) (7.8) 2.4 (10.2) 1992 772.2 156.4 24.4 429.2 13.1 149.1 777.2 601.6 180.1 2.8 0.2 (7.2) (4.9) 3.1 (8.1) 1993 823.2 164.7 26.9 454.8 14.1 162.6 821.7 629.5 195.4 5.6 0.2 (8.6) 1.5 4.2 (2.7) 1994 873.8 174.8 30.0 480.1 14.5 174.5 865.2 662.6 206.9 4.4 0.2 (8.5) 8.6 4.6 4.0

1995 $ 917.9 $ 186.5 $ 31.7 $ 501.6 $ 13.6 $ 184.5 $ 902.5 $ 694.7 $ 217.8 $ 0.5 $ 0.3 $ (10.2) $ 15.3 $ 4.0 $ 11.4 1996 960.4 199.6 33.0 524.9 12.5 190.4 939.0 726.5 224.3 0.9 0.3 (12.5) 21.4 2.7 18.7 1997 1,011.3 216.9 34.2 552.5 10.8 196.8 980.3 766.4 227.5 (0.9) 0.3 (12.4) 31.0 1.1 29.9 1998 1,072.3 234.9 35.1 583.1 10.0 209.1 1,030.6 808.4 234.1 (0.6) 0.4 (10.9) 41.7 0.4 41.3 1999 1,142.7 249.7 36.6 617.5 9.6 229.3 1,092.7 855.0 252.0 (3.0) 0.4 (11.0) 50.0 (0.4) 50.4

2000 $ 1,222.6 $ 278.7 $ 36.8 $ 651.5 $ 10.0 $ 245.6 $ 1,189.8 $ 929.0 $ 270.7 $ (0.3) $ 0.4 $ (9.2) $ 32.8 $ (0.3) $ 33.1 2001 1,261.3 281.2 29.1 664.4 9.2 277.4 1,292.6 993.7 304.4 (2.1) 0.4 (3.1) (31.3) (0.1) (32.1) 2002 1,304.5 266.1 33.5 689.8 9.4 305.7 1,356.4 1,034.5 335.6 (2.0) 0.5 (11.2) (52.0) (0.1) (52.0) 2003 1,552.7 226.4 37.2 700.6 13.8 339.0 1,634.7 1,045.6 362.3 (0.6) 2.2 0.3 (82.0) 3.4 (4.0)

Sourcºe: National Income and Product Accounts (NIPA), Department of Commerce, Bureau of Economic Analysis. 152 Facts and Figures on Government Finance, 38th Edition Tax Foundation

or insurance

Surplus Social

deficit (–) fund Other

Transfer Net Less: Dividends Subsidies less

Expenditures to persons paid by government enterprise surplus

Consumption payments interest received government

Continued

Total

itures

Expend-

Selected Calendar Years 1929 – 2003

Source Function

D7. State and Local Receipts and Expenditures (NIPA Basis), Percentages

and profits tax business tax & for social Federal

Personal tax Corporate Indirect Contributions

nontax receipts accruals nontax accruals insurance grants-in-aid

Total

Year Receipts 1929 100.0% 12.9% 1.4% 84.3% 0.0% 1.4% 100.0% 92.7% 1.8% 7.3% — (1.8)% 27.3% 0.0% 27.3% 1930 100.0 11.1 1.4 86.1 0.0 1.4 100.0 89.8 3.4 8.5 — (1.7) 22.0 0.0 22.0 1931 100.0 9.9 1.4 84.5 0.0 4.2 100.0 87.1 4.8 8.1 — (1.6) 14.5 0.0 14.5 1932 100.0 10.4 1.5 88.1 0.0 1.5 100.0 85.2 6.6 9.8 — (1.6) 9.8 0.0 9.8 1933 100.0 9.1 1.5 83.3 0.0 7.6 100.0 81.0 9.5 9.5 — (1.6) 4.8 0.0 4.8 1934 100.0 7.5 1.3 71.3 0.0 20.0 100.0 80.9 11.8 8.8 — (1.5) 17.6 0.0 17.6

1935 100.0% 8.1% 1.2% 69.8% 0.0% 19.8% 100.0% 81.1% 13.5% 8.1% — (2.7)% 14.9% 0.0% 14.9% 1936 100.0 8.6 2.5 79.0 0.0 8.6 100.0 81.0 12.1 10.3 — (3.4) 39.7 0.0 39.7 1937 100.0 9.5 2.4 81.0 0.0 8.3 100.0 80.0 13.8 7.7 — (3.1) 30.8 0.0 30.8 1938 100.0 9.3 1.2 81.4 0.0 8.1 100.0 78.8 16.7 7.6 — (3.0) 28.8 0.0 28.8 1939 100.0 9.0 2.2 79.8 0.0 10.1 100.0 79.7 15.9 7.2 — (2.9) 29.0 0.0 29.0

1940 100.0% 9.8% 2.2% 80.4% 0.0% 7.6% 100.0% 80.8% 15.1% 6.8% — (4.1)% 26.0% 0.0% 26.0% 1941 100.0 9.4 3.1 81.3 0.0 6.3 100.0 83.1 14.3 6.5 — (3.9) 24.7 0.0 24.7 1942 100.0 9.2 4.1 79.6 0.0 8.2 100.0 86.7 12.0 6.0 — (3.6) 18.1 0.0 18.1 1943 100.0 8.9 5.0 77.2 0.0 8.9 100.0 88.4 11.6 4.7 — (4.7) 16.3 0.0 16.3 1944 100.0 9.7 4.9 77.7 0.0 8.7 100.0 88.6 11.4 4.5 — (4.5) 17.0 0.0 17.0

1945 100.0% 9.3% 4.7% 78.5% 0.0% 7.5% 100.0% 89.1% 12.0% 3.3% — (5.4)% 17.4% 0.0% 17.4% 1946 100.0 9.2 4.2 77.5 1.7 8.3 100.0 87.7 14.2 2.8 — (3.8) 13.2 0.9 13.2 1947 100.0 8.4 4.2 74.8 1.4 11.2 100.0 85.3 15.5 1.6 — (3.1) 10.9 0.8 10.1 1948 100.0 9.3 4.3 75.3 1.2 10.5 100.0 83.3 18.0 1.3 — (2.0) 8.0 0.7 7.3 1949 100.0 9.6 3.4 75.1 1.1 10.7 100.0 84.7 16.6 1.2 — (2.5) 8.6 0.6 8.6 Tax Foundation State and Local Governments 153

or insurance

Surplus Social

deficit (–) fund Other

Transfer Net Less: Dividends Subsidies less

Expenditures to persons paid by government enterprise surplus

Consumption payments interest received government

Continued

Total

itures

Expend-

Selected Calendar Years 1929 – 2003

Source Function

and profits tax business tax & for social Federal

Personal tax Corporate Indirect Contributions

nontax receipts accruals nontax accruals insurance grants-in-aid

D7. State and Local Receipts and Expenditures (NIPA Basis), Percentages (continued)

Total

Year Receipts 1950 100.0% 9.3% 4.1% 75.6% 1.0% 9.8% 100.0% 83.9% 17.8% 1.1% — (2.2)% 7.2% 0.6% 6.7% 1951 100.0 9.9 4.2 75.0 0.9 9.4 100.0 87.6 14.0 1.1 — (2.7) 13.4 0.5 12.9 1952 100.0 9.6 3.5 76.0 1.3 9.6 100.0 87.0 14.5 1.0 — (2.5) 14.5 0.5 14.0 1953 100.0 9.8 3.3 76.4 1.2 9.3 100.0 87.3 14.2 0.9 — (2.8) 16.0 0.5 15.6 1954 100.0 10.0 3.1 76.8 1.2 8.9 100.0 88.1 13.7 1.3 — (3.1) 14.1 0.4 13.7

1955 100.0% 10.3% 3.6% 76.9% 1.1% 8.5% 100.0% 88.7% 13.4% 1.6% — (3.2)% 13.8% 0.4% 13.4% 1956 100.0 10.3 3.2 76.8 1.3 8.1 100.0 89.1 12.4 1.5 — (3.4) 16.1 0.4 15.7 1957 100.0 10.4 3.0 76.5 1.2 8.6 100.0 88.8 12.2 1.7 — (3.1) 13.9 0.3 13.6 1958 100.0 10.4 2.8 76.4 1.1 9.3 100.0 88.4 12.2 1.8 — (2.7) 8.5 0.0 8.2 1959 100.0 10.8 3.1 75.3 1.0 9.8 100.0 88.6 12.3 2.0 — (3.1) 10.8 0.0 10.5

1960 100.0% 11.1% 2.8% 75.5% 1.2% 9.4% 100.0% 89.2% 12.1% 2.1% — (3.1)% 11.3% 0.0% 11.3% 1961 100.0 11.1 2.8 74.9 1.1 9.8 100.0 88.9 12.0 2.4 — (3.1) 10.3 0.0 10.3 1962 100.0 11.5 3.0 74.4 1.0 10.1 100.0 88.5 11.9 2.5 — (3.1) 11.7 0.0 11.7 1963 100.0 11.4 3.2 73.8 1.1 10.5 100.0 88.9 11.9 2.5 — (3.4) 11.9 0.0 11.9 1964 100.0 11.6 3.1 72.9 1.2 11.1 100.0 89.0 11.9 2.3 — (3.1) 12.3 0.0 12.1

1965 100.0% 11.5% 3.2% 72.8% 1.3% 11.4% 100.0% 89.4% 11.8% 1.9% — (3.0)% 11.4% 0.2% 11.3% 1966 100.0 12.2 3.1 69.5 1.1 14.1 100.0 89.0 11.9 1.6 — (2.5) 12.1 0.2 11.9 1967 100.0 12.3 3.3 68.3 1.1 14.8 100.0 87.9 12.8 1.4 — (2.1) 9.7 0.1 9.5 1968 100.0 13.2 3.7 67.9 1.0 14.2 100.0 86.6 13.9 1.2 0.0 (1.8) 9.1 0.1 8.9 1969 100.0 14.0 3.6 66.9 1.0 14.5 100.0 86.4 14.2 0.9 0.0 (1.5) 8.6 0.2 8.4 1970 100.0% 13.7% 3.2% 65.3% 1.0% 16.8% 100.0% 85.6% 15.0% 0.8% 0.0% (1.4)% 6.6% 0.2% 6.4% 1971 100.0 13.5 3.3 64.3 0.9 17.9 100.0 84.1 15.7 1.4 0.0 (1.1) 5.2 0.2 5.0 1972 100.0 15.0 3.5 59.9 0.9 20.8 100.0 83.2 16.1 1.7 0.0 (1.1) 11.4 0.2 11.2 1973 100.0 14.8 3.6 59.7 0.9 20.9 100.0 84.1 16.0 0.9 0.0 (0.9) 10.4 0.2 10.2 1974 100.0 15.0 3.8 60.1 1.0 20.3 100.0 85.4 15.0 0.1 0.0 (0.5) 5.5 0.2 5.3 154 Facts and Figures on Government Finance, 38th Edition Tax Foundation

or insurance

Surplus Social

deficit (–) fund Other

Transfer Net Less: Dividends Subsidies less

Expenditures to persons paid by government enterprise surplus

Consumption payments interest received government

Total

itures

Expend-

Selected Calendar Years 1929 – 2003

Source Function

and profits tax business tax & for social Federal

Personal tax Corporate Indirect Contributions

nontax receipts accruals nontax accruals insurance grants-in-aid

D7. State and Local Receipts and Expenditures (NIPA Basis), Percentages (continued)

Total

Year Receipts 1975 100.0% 14.8% 3.7% 58.0% 0.9% 22.6% 100.0% 83.9% 15.6% 0.7% 0.0% (0.1)% 1.2% 0.3% 1.0% 1976 100.0 15.2 4.3 56.9 1.0 22.6 100.0 82.9 15.7 1.5 0.0 (0.1) 3.4 0.3 3.1 1977 100.0 15.6 4.6 56.1 1.1 22.7 100.0 83.1 15.7 1.3 0.0 0.0 5.5 0.4 5.1 1978 100.0 16.2 4.4 54.3 1.2 23.9 100.0 83.8 16.0 0.3 0.0 0.0 7.3 0.6 6.7 1979 100.0 16.6 4.7 54.5 1.3 22.8 100.0 84.6 15.9 (0.8) 0.0 0.2 4.7 0.6 4.1

1980 100.0% 17.0% 4.6% 54.4% 1.1% 22.8% 100.0% 84.6% 16.6% (1.8)% 0.0% 0.5% 2.9% 0.4% 2.4% 1981 100.0 17.6 4.5 55.7 1.1 21.1 100.0 84.5 16.9 (2.2) 0.0 0.8 2.2 0.4 1.8 1982 100.0 18.3 3.9 57.4 1.1 19.3 100.0 84.6 16.9 (2.0) 0.1 0.6 (0.6) 0.3 (1.0) 1983 100.0 18.8 4.1 57.8 1.0 18.3 100.0 83.9 17.3 (1.3) 0.1 0.2 1.2 0.3 0.9 1984 100.0 19.4 4.3 57.6 1.1 17.6 100.0 84.7 17.3 (1.6) 0.0 (0.3) 5.8 0.3 5.4 1985 100.0% 19.5% 4.3% 58.0% 1.0% 17.2% 100.0% 85.1% 17.3% (1.8)% 0.0% (0.6)% 5.0% 0.3% 4.7% 1986 100.0 19.4 4.5 57.7 1.2 17.2 100.0 84.3 17.3 (1.1) 0.0 (0.5) 4.3 0.4 3.9 1987 100.0 20.2 4.5 58.3 1.3 15.7 100.0 83.8 17.3 (0.6) 0.0 (0.5) 2.3 0.4 1.9 1988 100.0 19.9 4.5 58.2 1.5 16.0 100.0 83.8 17.7 (0.7) 0.0 (0.8) 2.8 0.4 2.3 1989 100.0 20.8 3.9 57.9 1.5 15.9 100.0 83.9 18.3 (1.1) 0.0 (1.0) 3.2 0.4 2.8

1990 100.0% 20.5% 3.4% 57.8% 1.5% 16.8% 100.0% 82.6% 19.3% (1.0)% 0.0% (1.0)% 0.4% 0.3% 0.1% 1991 100.0 20.3 3.3 56.4 1.6 18.4 100.0 79.6 21.6 (0.3) 0.0 (0.9) (1.1) 0.3 (1.4) 1992 100.0 20.3 3.2 55.6 1.7 19.3 100.0 77.4 23.2 0.4 0.0 (0.9) (0.6) 0.4 (1.0) 1993 100.0 20.0 3.3 55.2 1.7 19.8 100.0 76.6 23.8 0.7 0.0 (1.0) 0.2 0.5 (0.3) 1994 100.0 20.0 3.4 54.9 1.7 20.0 100.0 76.6 23.9 0.5 0.0 (1.0) 1.0 0.5 0.5

1995 100.0% 20.3% 3.5% 54.6% 1.5% 20.1% 100.0% 77.0% 24.1% 0.1% 0.0% (1.1)% 1.7% 0.4% 1.3% 1996 100.0 20.8 3.4 54.7 1.3 19.8 100.0 77.4 23.9 0.1 0.0 (1.3) 2.3 0.3 2.0 1997 100.0 21.4 3.4 54.6 1.1 19.5 100.0 78.2 23.2 (0.1) 0.0 (1.3) 3.2 0.1 3.1 1998 100.0 21.9 3.3 54.4 0.9 19.5 100.0 78.4 22.7 (0.1) 0.0 (1.1) 4.0 0.0 4.0 1999 100.0 21.9 3.2 54.0 0.8 20.1 100.0 78.2 23.1 (0.3) 0.0 (1.0) 4.6 0.0 4.6

2000 100.0% 22.8% 3.0% 53.3% 0.8% 20.1% 100.0% 76.9% 22.8% (0.3)% 0.0% (0.8)% 2.8% 0.0% 2.8% 2001 100.0 22.3 2.3 52.7 0.7 22.0 100.0 76.9 23.5 (0.2) 0.0 (0.2) (2.4) 0.0 (2.5) 2002 100.0 20.4 2.6 52.9 0.7 23.4 100.0 76.3 24.7 (0.1) 0.0 (0.8) (3.8) 0.0 (3.8) 2003 100.0 14.6 2.4 45.1 0.9 21.8 100.0 64.0 22.2 0.0 0.1 0.0 (5.0) 0.2 (0.2)

Source: National Income and Product Accounts (NIPA), Department of Commerce, Bureau of Economic Analysis. Tax Foundation State and Local Governments 155

D8. State and Local Expenditures by Function Selected Fiscal Years 1902 – 2002 ($Millions)

Police & Utility & Public Health & Fire Admini- Insurance Liquor Year Total Education Highways Welfare Hospitals Protection stration (a) Trust (b) Store (c) Other (d) 1902 $ 1,095 $ 255 $ 175 $ 37 $ 60 $ 90 $ 141 — $ 82 $ 255 1913 2,257 577 419 52 108 165 211 7 186 532 1922 5,652 1,705 1,294 119 258 348 313 75 359 1,181 1927 7,810 2,235 1,809 151 355 473 412 109 491 1,775 1932 $ 8,403 $ 2,311 $ 1,741 $ 444 $ 456 $ 528 $ 470 $ 120 $ 518 $ 1,815 1934 7,842 1,831 1,509 889 418 480 432 133 528 1,622 1936 8,501 2,177 1,425 827 467 519 500 156 701 1,729 1938 9,988 2,491 1,650 1,069 551 590 542 383 848 1,864 1940 $ 11,240 $ 2,638 $ 1,573 $ 1,156 $ 609 $ 600 $ 561 $ 687 $ 1,324 $ 2,092 1942 10,914 2,586 1,490 1,225 591 630 578 617 1,106 2,091 1944 10,499 2,793 1,200 1,133 656 665 599 354 1,281 1,818 1946 14,067 3,356 1,672 1,409 818 773 703 1,306 1,733 2,297 1948 21,260 5,379 3,036 2,099 1,229 1,050 880 1,197 2,379 4,011 1950 $ 27,905 $ 7,177 $ 3,803 $ 2,940 $ 1,748 $ 1,264 $ 1,041 $ 2,379 $ 2,739 $ 4,814 1952 30,863 8,318 4,650 2,788 2,185 1,525 1,193 1,698 3,067 5,439 1954 36,607 10,557 5,527 3,060 2,409 1,783 1,375 2,423 3,482 5,991 1956 43,152 13,220 6,953 3,139 2,772 2,067 1,560 2,376 4,065 7,000 1958 53,712 15,919 8,567 3,818 3,462 2,483 1,843 4,168 4,693 8,759 1960 $ 60,999 $ 18,719 $ 9,428 $ 4,404 $ 3,794 $ 2,852 $ 2,113 $ 4,031 $ 5,088 $ 10,570 1961 67,023 20,574 9,844 4,720 4,086 3,104 2,237 5,299 5,523 11,636 1962 70,547 22,216 10,357 5,084 4,342 3,254 2,338 4,888 5,453 12,615 1963 74,698 23,729 11,150 5,420 4,638 3,398 2,439 4,987 5,736 13,201 1964 80,579 26,286 11,664 5,766 4,910 3,588 2,567 5,094 6,184 14,520 1965 $ 86,686 $ 28,563 $ 12,221 $ 6,315 $ 5,361 $ 3,855 $ 2,773 $ 4,950 $ 7,058 $ 15,590 1966 94,906 33,287 12,770 6,757 5,910 4,152 2,974 4,782 7,282 16,992 1967 105,978 37,919 13,932 8,218 6,640 4,548 3,313 5,278 7,350 18,780 1968 116,234 41,158 14,481 9,857 7,546 5,033 3,647 5,653 8,170 20,689 1969 131,600 47,238 15,417 12,110 8,520 5,694 4,105 6,053 8,820 23,643 1970 $ 148,052 $ 52,718 $ 16,427 $ 14,679 $ 9,669 $ 6,518 $ 5,451 $ 7,263 $ 9,447 $ 25,880 1971 170,766 59,413 18,095 18,226 11,205 7,531 6,243 9,793 10,300 29,960 1972 190,496 65,814 19,021 21,117 13,023 8,584 7,056 10,548 11,398 33,935 1973 205,466 69,714 18,615 23,582 13,844 9,584 7,934 11,074 13,035 38,084 1974 226,032 75,833 19,946 25,085 15,945 10,326 8,844 12,667 14,406 42,980 1975 $ 269,215 $ 87,858 $ 22,528 $ 28,155 $ 18,846 $ 12,048 $ 10,154 $ 21,209 $ 17,285 $ 51,132 1976 304,228 97,216 23,907 32,604 20,686 13,429 11,247 27,954 19,542 57,643 1977 324,554 102,780 23,058 35,905 23,039 14,857 12,453 26,149 24,190 62,123 1978 346,786 110,758 24,609 39,140 24,951 16,108 16,618 23,526 26,277 64,799 1979 381,867 119,448 28,440 41,898 28,218 17,354 18,448 23,504 30,845 73,712 1980 $ 434,073 $ 133,211 $ 33,311 $ 47,288 $ 32,174 $ 19,212 $ 20,443 $ 28,796 $ 36,190 $ 83,448 1981 487,048 145,784 34,603 54,121 36,101 21,283 20,001 36,583 43,016 95,556 1982 522,760 154,573 34,545 58,050 40,259 23,387 22,224 39,466 47,971 102,285 1983 566,567 163,876 36,655 60,484 44,118 25,516 24,508 47,335 52,811 111,264 1984 600,222 176,108 39,419 66,414 46,330 27,464 26,355 40,153 55,062 122,917 1985 $ 657,888 $ 192,686 $ 44,989 $ 71,479 $ 49,581 $ 29,873 $ 28,890 $ 44,191 $ 59,798 $ 136,401 1986 717,430 210,819 49,368 75,868 53,508 32,272 31,803 46,538 65,297 151,957 1987 775,318 226,658 52,199 82,520 56,972 35,594 34,896 50,815 68,440 167,224 1988 826,849 242,683 55,621 89,090 61,940 38,030 37,419 51,879 70,048 180,139 1989 890,863 263,898 58,105 97,879 67,757 39,703 40,923 54,994 73,510 194,094 1990 $ 975,940 $ 288,148 $ 61,057 $ 110,518 $ 74,635 $ 43,763 $ 44,836 $ 63,321 $ 77,801 $ 211,861 1991 1,063,270 309,302 64,937 130,402 81,110 46,568 48,461 74,159 81,004 227,327 1992 1,146,853 326,275 66,689 154,642 88,112 48,903 50,334 90,276 84,361 237,261 1993 1,207,125 342,595 68,134 167,046 94,651 51,943 52,402 98,908 84,361 247,085 1994 1,260,642 353,287 72,067 179,829 100,430 54,768 55,715 95,462 91,163 257,921 1995 $ 1,347,763 $ 378,273 $ 77,109 $ 193,110 $ 105,946 $ 58,064 $ 60,018 $ 107,340 $ 94,235 $ 273,668 1996 1,397,634 398,859 79,092 193,480 110,813 62,392 62,145 108,751 95,608 286,495 1997 1,460,749 419,053 82,062 199,973 110,332 67,026 66,644 110,363 99,087 306,209 1998 1,529,308 450,365 87,214 204,640 114,024 70,744 70,727 108,400 102,865 320,328 1999 1,625,939 483,259 93,018 215,190 119,361 74,629 76,699 115,172 108,398 340,213 2000 $ 1,746,943 $ 521,612 $ 101,336 $ 233,350 $ 127,342 $ 79,900 $ 81,659 $ 125,230 $ 114,916 $ 361,597 2001 1,899,150 563,572 107,235 257,380 134,010 84,554 85,909 139,542 133,544 367,443 2002 2,047,694 594,590 115,467 279,597 146,379 90,469 92,790 169,671 142,966 402,352

Note: Duplicative intergovernmental transactions are excluded. (a) Includes financial, judicial and legal, general public building and other governmental administration. (b) Includes employee retirement, unemployment compensation, workers compensation and other social programs. (c) Includes utility capital outlay, water supply, electric power, gas supply, transit, and liquor store. (d) Includes interest, sewerage, utilities and other categories. Source: Department of Commerce, Bureau of the Census. 156 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Utility &

($Thousands)

Continued

Fiscal Year 2002

D9. State and Local Expenditures by Function by State

Public Health & Police & Fire Admini- Insurance Liquor

State Total Education Highways Welfare Hospitals Protection stration (a) Trust (b) Store (c) Other (d) Total $2,047,694,064 $594,590,671 $115,467,455 $279,597,571 $146,379,196 $90,469,886 $92,790,336 $169,671,813 $142,966,174 $402,352,472 Alabama $ 28,531,813 $ 8,320,322 $ 1,668,359 $ 4,161,953 $ 4082184 $ 989007 $ 955365 $ 1,766,217 $ 2159955 $ 5113389 Alaska 9,397,434 2,106,699 915,583 1,034,937 262,939 349,691 522,766 664,672 289,524 3,308,359 Arizona 31,308,193 8,796,455 1,913,494 3,286,119 1,209,248 1,743,959 1,643,724 1,933,812 4,121,910 6,257,375 Arkansas 14,570,252 4,783,305 1,306,857 2,592,774 915,247 551,076 671,653 908,232 594,131 2,578,722 California 292,412,346 76,827,021 11,466,787 35,559,242 20,961,203 14,317,133 15,639,927 26,107,241 27,942,845 51,154,131

Colorado $ 31,890,729 $ 9,011,024 $ 2,835,771 $ 2,823,132 $ 2,040,442 $ 1,495,967 $ 1,461,205 $ 2,408,824 $ 2,379,709 $ 7,928,177 Connecticut 27,591,660 7,852,255 1,224,253 3,471,835 1,903,074 1,172,000 1,358,143 2,564,170 828,538 6,945,814 Delaware 5,947,349 1,936,589 464,489 659,394 326,640 214,569 408,318 367,789 221,779 1,314,597 Florida 99,307,092 25,795,182 6,720,484 12,500,047 7,491,046 6,249,039 4,886,114 5,035,414 7,189,737 23,570,067 Georgia 52,310,112 17,365,657 2,938,867 6,159,345 4,832,089 2,191,008 2,400,450 3,115,447 4,243,767 9,814,815 Hawaii $ 9,402,041 $ 2,257,427 $ 418,807 $ 1,141,298 $ 651,724 $ 358,186 $ 528,814 $ 761,906 $ 336,446 $ 2,923,097 Idaho 7,564,676 2,422,610 618,379 1,034,938 605,458 322,705 418,748 559,427 201,524 1,425,065 Illinois 87,401,714 25,952,978 5,675,903 9,861,010 5,198,932 4,584,325 4,148,432 8,737,499 4,842,381 19,732,048 Indiana 36,302,403 12,192,513 2,031,064 5,312,531 2,876,148 1,397,964 1,905,855 1,723,255 1,782,711 7,048,973 Iowa 19,293,784 6,467,435 1,761,868 2,682,250 1,885,728 619,356 838,053 1,220,191 844,899 3,521,512

Kansas $ 16,718,097 $ 5,501,024 $ 1,527,797 $ 2,002,848 $ 1,230,900 $ 666,667 $ 943,317 $ 1,007,510 $ 834,531 $ 3,362,846 Kentucky 24,839,062 6,877,749 1,951,580 4,816,404 1,445,472 808,596 1,010,608 2,059,274 1,189,133 5,097,253 Louisiana 27,663,705 7,994,460 1,530,557 3,362,348 3,620,895 1,248,746 1,401,113 2,301,135 1,045,855 4,900,075 Maine 8,677,113 2,491,164 617,666 1,791,700 499,980 265,185 423,684 538,474 154,279 1,839,032 Maryland 35,576,810 12,141,950 1,855,204 4,737,003 1,490,133 1,858,063 1,645,260 2,676,166 1,104,260 7,481,409 Massachusetts $ 51,146,058 $ 13,443,047 $ 3,257,124 $ 5,731,241 $ 3,174,225 $ 2,289,716 $ 2,053,295 $ 5,123,569 $ 3,495,034 $ 13,338,117 Michigan 69,533,498 23,745,486 3,218,787 9,837,380 5,346,604 2,657,129 2,860,219 5,973,380 2,777,575 11,417,633 Minnesota 40,515,667 11,266,335 2,680,526 7,473,369 1,965,088 1,284,007 1,743,816 3,573,249 2,009,360 8,738,538 Mississippi 17,284,802 5,100,683 1,236,270 3,236,353 2,140,241 633,924 634,059 1,140,099 760,537 2,517,239 Missouri 33,036,367 10,556,277 2,472,576 5,519,734 2433208 1494186 1302526 2,470,109 1,517,982 5,293,960 Tax Foundation State and Local Governments 157

Utility &

($Thousands)

Fiscal Year 2002

Public Health & Police & Fire Admini- Insurance Liquor

D9. State and Local Expenditures by Function by State (continued)

7,065,915 2,439,260 504,318 1,029,934 183,555 330,842 360,573 368,470 354,430 1,471,397

$ 7,832,123 $ 1,174,74169,235 $ $ 1,462,362 $ 554,866 $ 521,100 $ 382,844 $ 162,798 $ 1,489,712 $ 2,141,991

State Total Education Highways Welfare Hospitals Protection stration (a) Trust (b) Store (c) Other (d) Montana $ 5,616,294 $ 1,792,025 $ 542,499 $ 670,968 $ 378,089 $ 212,299 $ 334,663 $ 442,388 $ 121,997 $ 1,283,079 Nebraska 12,492,121 3,797,037 923,818 1,702,873 606,705 393,886 434,934 426,352 2,306,338 2,108,810 Nevada 13,970,658 3,678,635 1,270,988 1,120,376 922,658 935,161 910,112 937,172 1,259,780 2,999,630 New Hampshire New Jersey 64,289,465 20,543,653 2,963,354 6,608,168 2,736,284 3,119,782 2,801,428 6,799,383 3,023,574 15,292,461 New Mexico $ 12,688,548 $ 4,175,592 $ 1,143,390 $ 2,076,797 $ 829,065 $ 556,015 $ 625,948 $ 870,390 $ 382,165 $ 2,025,988 New York 198,535,830 47,723,251 7,077,699 32,503,209 13,008,201 9,171,773 7,469,590 19,513,584 17,282,488 41,165,088 North Carolina 51,838,538 15,261,615 3,016,822 7,657,145 6,087,426 2,077,095 1,743,687 3,605,339 3,693,238 8,975,809 North Dakota 4,190,494 1,311,273 460,570 663,785 103,688 103,346 179,829 214,920 89,419 1,219,566 Ohio 79,971,645 23,623,234 4,091,925 12,278,304 5,453,599 3,615,823 4,651,193 10,012,587 2,908,817 13,634,363

Oklahoma $ 20,776,022 $ 6,903,663 $ 1,543,648 $ 3,191,774 $ 1,305,311 $ 863,925 $ 865,315 $ 1,492,083 $ 1,088,021 $ 3,772,165 Oregon 27,731,191 7,542,824 1,196,657 4,045,141 2,193,619 1,148,324 1,589,863 3,074,369 1,667,047 4,615,601 Pennsylvania 86,261,928 24,295,573 5,290,164 14,486,426 5,152,903 2,929,926 3,423,277 8,053,518 4,538,528 17,297,948 Rhode Island 7,928,022 2,180,271 331,262 1,666,668 298,807 428,271 372,058 921,099 218,023 1,383,465 South Carolina 28,105,735 8,379,856 1,490,645 4,373,722 3,143,308 954,025 1,291,033 2,008,689 2,277,097 4,396,588 South Dakota $ 4,275,780 $ 1,360,120 $ 580,209 $ 604,844 $ 170,705 $ 141,859 $ 199,234 $ 226,668 $ 164,436 $ 1,052,604 Tennessee 36,638,052 9,467,645 1,773,129 6,458,267 3,300,245 1,400,027 1,246,620 1,877,462 5,808,134 5,389,717 Texas 129,873,711 45,702,517 7,527,039 14,903,225 10,104,282 5,223,968 4,509,362 9,162,750 9,107,100 23,054,134 Utah 15,523,271 5,196,240 1,017,172 1,595,137 858,478 587,621 914,972 866,014 1,796,280 2,856,155 Vermont 4,218,112 1,460,238 362,207 756,815 87,521 127,278 254,568 179,190 224,039 771,870 Virginia $ 43,687,513 $ 15,148,890 $ 3,101,713 $ 4,673,802 $ 3,183,945 $ 1,932,208 $ 2,251,321 $ 2,580,823 $ 1,837,613 $ 8,027,797 Washington 50,431,244 12,865,672 2,376,131 6,198,479 4,012,988 1,754,831 1,742,218 4,999,071 6,775,031 9,247,390 West Virginia 11,929,874 3,518,821 1,040,560 2,139,275 516,240 252,786 636,052 1,820,752 261,006 2,002,379 Wisconsin 39,261,792 12,564,896 2,986,139 5,559,624 2,081,544 1,761,684 1,550,703 4,019,479 1,238,910 7,945,854 Wyoming 4,337,409 1,277,482 477,110 381,266 516,316 163,827 243,475 299,402 184,549 948,747

District of Columbia

Note: Duplicative intergovernmental transactions are excluded. (a) Includes financial, judicial and legal, general public building and other governmental administration. (b) Includes employee retirement, unemployment compensation, workers compensation and other social programs. (c) Includes utility capital outlay, water supply, electric power, gas supply, transit, and liquor store. (d) Includes interest, sewerage, utilities and other categories. Note: The Bureau of the Census will not be releasing 2001 state by state data. Source: Department of Commerce, Bureau of the Census. 158 Facts and Figures on Government Finance, 38th Edition Tax Foundation

D10. State and Local Expenditures by Character Selected Fiscal Years 1902 – 2002 ($Millions)

Total Current Capital Assistance Interest Insurance Year Direct Operation Outlay & Subsidies on Debt Trust 1902 $ 1,095 $ 796 $ 205 $ 15 $ 79 — 1913 2,257 1,505 548 24 173 $ 7 1922 5,652 3,477 1,518 152 430 75 1927 7,810 4,590 2,356 93 662 109 1932 $ 8,403 $ 5,179 $ 1,876 $ 388 $ 840 $ 120 1934 7,842 4,650 1,407 815 837 133 1936 8,501 5,228 1,524 752 841 156 1938 9,988 5,969 1,858 994 784 383 1940 $ 11,240 $ 6,176 $ 2,515 $ 1,075 $ 787 $ 687 1942 10,914 7,057 1,477 1,056 706 617 1944 10,499 7,848 709 952 635 354 1946 14,067 9,690 1,305 1,209 557 1,306 1948 21,260 13,415 3,725 2,381 543 1,197 1950 $ 27,905 $ 15,948 $ 6,047 $ 2,918 $ 613 $ 2,379 1952 30,863 18,533 7,436 2,472 724 1,698 1954 36,607 21,508 9,125 2,634 916 2,423 1956 43,152 25,528 11,407 2,620 1,220 2,376 1958 53,712 30,862 13,986 3,159 1,537 4,168 1960 $ 60,999 $ 36,318 $ 15,104 $ 3,518 $ 2,028 $ 4,031 1961 67,023 39,800 16,091 3,608 2,225 5,299 1962 70,547 42,736 16,791 3,708 2,424 4,888 1963 74,698 45,743 17,637 3,737 2,595 4,986 1964 80,579 49,687 19,087 3,885 2,826 5,094 1965 $ 86,686 $ 54,062 $ 20,535 $ 4,127 $ 3,012 $ 4,950 1966 94,906 60,212 22,330 4,315 3,268 4,782 1967 105,978 67,840 24,233 5,015 3,612 5,278 1968 116,234 75,311 25,731 5,649 3,889 5,653 1969 131,600 86,178 28,240 6,726 4,403 6,053 1970 $ 148,052 $ 97,915 $ 29,650 $ 8,090 $ 5,123 $ 7,273 1971 170,766 111,829 33,137 10,104 5,904 9,793 1972 190,496 126,825 34,627 11,549 6,947 10,548 1973 205,466 139,104 35,272 12,188 7,828 11,074 1974 225,691 154,810 38,084 11,290 8,840 12,667 1975 $ 268,241 $ 180,976 $ 44,824 $ 11,146 $ 10,087 $ 21,209 1976 303,047 204,387 46,531 12,494 11,681 27,954 1977 323,168 225,650 45,154 13,077 13,137 26,149 1978 345,313 249,222 44,769 13,753 14,044 23,525 1979 380,374 274,167 53,196 14,044 15,463 23,504 1980 $ 432,327 $ 307,811 $ 62,894 $ 15,222 $ 17,604 $ 28,797 1981 487,048 343,623 67,596 16,861 20,511 36,583 1982 522,760 373,633 66,414 17,365 24,088 39,466 1983 566,567 402,045 67,984 18,262 29,178 47,334 1984 600,222 433,576 70,638 19,694 34,439 40,153 1985 $ 657,888 $ 472,312 $ 79,898 $ 20,707 $ 38,817 $ 44,191 1986 717,430 511,378 90,449 22,588 44,370 46,538 1987 775,318 550,061 98,276 23,610 50,101 50,815 1988 826,849 591,261 104,320 23,928 52,803 51,879 1989 890,863 640,541 111,944 24,975 55,479 54,994 1990 $ 975,940 $ 700,131 $ 123,102 $ 27,227 $ 58,914 $ 63,321 1991 1,063,270 762,007 131,650 30,456 61,533 74,159 1992 1,146,853 781,361 134,703 32,957 64,898 90,276 1993 1,207,125 872,824 135,976 34,636 64,781 98,908 1994 1,260,642 927,899 137,501 35,295 64,484 95,462 1995 $ 1,347,763 $ 985,693 $ 151,440 $ 36,867 $ 66,423 $ 107,340 1996 1,393,714 1,021,155 158,911 36,154 68,743 108,751 1997 1,456,885 1,067,990 172,987 33,455 72,090 110,363 1998 1,525,762 1,129,257 181,871 31,636 74,597 108,400 1999 1,622,103 1,199,494 198,483 31,494 77,459 115,172 2000 $ 1,742,914 $ 1,288,746 $ 217,063 $ 31,375 $ 80,499 $ 125,230 2001 1,894,844 1,405,032 233,254 32,583 84,430 139,542 2002 2,043,306 1,497,390 256,011 33,281 86,951 169,671

Note: Duplicative intergovernmental transactions are excluded. Source: Department of Commerce, Bureau of the Census. Tax Foundation State and Local Governments 159

D11. State and Local Expenditures by Character and by State Fiscal Year 2002 ($Thousands)

Total Current Capital Assistance Interest Insurance Year Direct Operation Outlay & Subsidies on Debt Trust Total $ 2,043,306,581 $ 1,497,390,002 $ 256,011,087 $ 33,281,814 $ 86,951,865 $ 169,671,813 Alabama $ 28,531,813 $ 21,446,911 $ 3,475,028 $ 929,215 $ 914,442 $ 1,766,217 Alaska 9,397,434 6,657,294 1,456,176 157,835 461,457 664,672 Arizona 31,308,193 22,259,308 5,225,987 499,873 1,389,213 1,933,812 Arkansas 14,570,224 11,340,915 1,641,636 220,315 459,126 908,232 California 289,536,289 217,254,263 27,895,612 7,403,189 10,875,984 26,107,241 Colorado $ 31,887,179 $ 22,679,026 $ 5,172,558 $ 199,360 $ 1,427,411 $ 2,408,824 Connecticut 27,591,660 20,151,685 2,973,307 442,708 1,459,790 2,564,170 Delaware 5,946,328 4,418,505 748,646 79,461 331,927 367,789 Florida 99,307,092 72,214,648 15,936,968 1,138,460 4,981,602 5,035,414 Georgia 52,310,112 38,020,444 8,650,412 816,236 1,707,573 3,115,447 Hawaii $ 9,387,811 $ 6,783,055 $ 1,123,561 $ 141,698 $ 577,591 $ 761,906 Idaho 7,564,676 5,786,080 893,896 108,243 217,030 559,427 Illinois 87,398,432 60,544,079 12,644,803 1,312,210 4,159,841 8,737,499 Indiana 36,302,403 28,869,042 4,098,796 367,765 1,243,545 1,723,255 Iowa 19,251,492 14,639,298 2,701,114 277,284 413,605 1,220,191 Kansas $ 16,717,687 $ 12,905,453 $ 1,869,768 $ 260,136 $ 674,820 $ 1,007,510 Kentucky 24,839,062 17,989,820 2,833,957 390,905 1,565,106 2,059,274 Louisiana 27,663,705 20,726,863 2,925,141 603,335 1,107,231 2,301,135 Maine 8,640,797 6,843,976 720,506 196,610 341,231 538,474 Maryland 35,576,810 26,543,349 4,268,147 664,227 1,424,921 2,676,166 Massachusetts $ 50,965,483 $ 34,977,552 $ 6,652,870 $ 608,642 $ 3,602,850 $ 5,123,569 Michigan 69,473,895 52,390,916 7,891,438 698,143 2,520,018 5,973,380 Minnesota 40,515,667 28,974,667 5,537,297 843,806 1,586,648 3,573,249 Mississippi 17,284,802 13,655,144 1,785,671 170,082 533,806 1,140,099 Missouri 33,032,773 24,538,654 4,322,124 590,305 1,111,581 2,470,109 Montana $ 5,615,097 $ 4,259,668 $ 621,363 $ 74,021 $ 217,657 $ 442,388 Nebraska 12,478,018 9,522,701 2,017,606 111,397 399,962 426,352 Nevada 13,963,320 9,670,189 2,449,630 86,852 819,477 937,172 New Hampshire 7,065,915 5,486,593 685,458 108,880 416,514 368,470 New Jersey 64,210,393 47,599,071 6,679,505 685,020 2,447,414 6,799,383 New Mexico $ 12,688,548 $ 9,690,133 $ 1,440,273 $ 281,419 $ 406,333 $ 870,390 New York 155,541,158 139,869,695 25,411,627 2,969,560 10,161,364 19,513,584 North Carolina 51,838,538 39,414,631 6,103,371 951,129 1,764,068 3,605,339 North Dakota 4,190,494 3,185,284 599,496 34,589 156,205 214,920 Ohio 79,968,434 56,296,378 9,117,079 1,686,717 2,855,673 10,012,587 Oklahoma $ 20,734,465 $ 15,946,922 $ 2,448,776 $ 189,985 $ 656,699 $ 1,492,083 Oregon 27,731,191 20,616,506 2,890,362 330,751 819,203 3,074,369 Pennsylvania 85,903,631 62,608,610 9,671,275 1,223,854 4,346,374 8,053,518 Rhode Island 7,900,072 5,893,755 554,737 200,020 330,461 921,099 South Carolina 28,105,735 20,704,823 3,529,848 428,518 1,433,857 2,008,689 South Dakota $ 4,275,780 $ 3,156,182 $ 665,514 $ 47,127 $ 180,289 $ 226,668 Tennessee 36,638,052 29,398,119 3,775,980 490,588 1,095,903 1,877,462 Texas 129,873,711 93,229,667 19,972,955 1,405,392 6,102,947 9,162,750 Utah 15,522,935 11,408,650 2,334,296 254,522 659,453 866,014 Vermont 4,208,223 3,379,582 359,749 112,251 177,451 179,190 Virginia $ 43,685,361 $ 33,140,719 $ 5,576,115 $ 547,926 $ 1,839,778 $ 2,580,823 Washington 50,419,821 34,845,835 7,376,925 1,002,888 2,195,102 4,999,071 West Virginia 11,929,874 8,378,143 1,097,915 165,317 467,747 1,820,752 Wisconsin 39,261,792 28,322,937 4,773,065 621,077 1,525,234 4,019,479 Wyoming 4,337,409 3,181,198 683,475 33,369 139,965 299,402 District of Columbia $ 7,832,123 $ 5,573,064 $ 1,729,273 $ 118,602 $ 248,386 $ 162,798

(a) Duplicative intergovernmental transactions are excluded. Note: The Bureau of the Census will not be releasing 2001 state by state data. Source: Department of Commerce, Bureau of the Census. 160 Facts and Figures on Government Finance, 38th Edition Tax Foundation

D12. State and Local Government Revenue by Source Selected Fiscal Years 1902 – 2002 ($Millions)

From Own Sources

General Revenue Liquor Intergovern- Charges and Stores & Insurance Year Total mental (a) Total Total Taxes (b) Miscellaneous Utility Trust (c) 1902 $ 1,048 $ 7 $ 1,041 $ 979 $ 860 $119 $ 62 — 1913 2,030 12 2,018 1,900 1,609 291 116 $ 2 1922 5,169 108 5,061 4,673 4,016 657 266 122 1927 7,838 116 7,722 7,155 6,087 1,068 403 164 1932 $ 7,887 $ 232 $ 7,655 $ 7,035 $ 6,164 $ 871 $ 463 $ 157 1934 8,430 1,016 7,414 6,662 5,912 750 590 162 1936 9,360 948 8,412 7,447 6,701 746 747 218 1938 11,058 800 10,258 8,428 7,605 823 877 953 1940 $ 11,749 $ 945 $ 10,804 $ 8,664 $ 7,810 $ 854 $ 998 $ 1,142 1942 13,148 858 12,290 9,560 8,528 1,031 1,277 1,454 1944 14,333 954 13,379 9,954 8,774 1,180 1,633 1,792 1946 15,983 855 15,128 11,501 10,094 1,407 2,033 1,593 1948 21,613 1,861 19,752 15,389 13,342 2,047 2,511 1,851 1950 $ 25,639 $ 2,486 $ 23,153 $ 18,425 $ 15,914 $ 2,511 $ 2,712 $ 2,016 1952 31,013 2,566 28,447 22,615 19,323 3,292 3,108 2,724 1954 35,386 2,966 32,420 26,046 22,067 3,979 3,496 2,877 1956 41,692 3,335 38,357 31,332 26,368 4,964 3,854 3,171 1958 49,262 4,865 44,397 36,354 30,380 5,974 4,211 3,832 1960 $ 60,277 $ 6,974 $ 53,302 $ 43,530 $ 36,117 $ 7,414 $ 4,877 $ 4,896 1961 64,531 7,131 57,400 46,907 38,861 8,045 5,116 5,378 1962 69,492 7,871 61,621 50,381 41,554 8,827 5,308 5,932 1963 74,408 8,663 65,745 53,606 44,014 9,593 5,532 6,607 1964 81,455 10,002 71,453 58,440 47,785 10,665 5,975 7,038 1965 $ 87,777 $ 11,029 $ 76,748 $ 62,971 $ 51,243 $ 11,729 $ 6,355 $ 7,422 1966 97,619 13,214 84,405 69,822 56,647 13,175 6,619 7,964 1967 106,581 15,370 91,211 75,827 61,000 14,827 6,911 8,474 1968 117,581 17,181 100,400 84,083 67,572 16,511 7,502 8,815 1969 132,153 19,153 113,001 95,397 76,712 18,686 7,840 9,764 1970 $ 150,106 $ 21,857 $ 128,248 $ 108,898 $ 86,795 $ 22,103 $ 8,614 $ 10,736 1971 166,090 26,146 139,945 118,782 94,975 23,807 9,359 11,804 1972 190,798 31,342 159,456 136,199 109,609 26,590 9,829 13,428 1973 217,616 39,256 178,360 150,958 121,102 29,856 10,898 16,504 1974 237,856 41,820 196,036 165,850 130,673 35,177 11,747 18,439 1975 $ 264,013 $ 47,034 $ 216,979 $ 181,137 $ 141,465 $ 39,668 $ 13,335 $ 22,507 1976 303,287 55,589 247,697 200,586 156,813 43,774 15,126 31,985 1977 337,747 62,575 275,172 223,221 175,879 47,343 16,803 35,148 1978 371,607 69,592 302,014 246,368 193,642 52,726 20,011 35,635 1979 404,934 75,164 329,770 268,115 205,514 62,600 22,628 39,027 1980 $ 451,537 $ 83,029 $ 368,509 $ 299,293 $ 223,463 $ 75,830 $ 25,560 $ 43,656 1981 506,728 90,294 416,433 333,109 244,514 88,595 29,895 53,429 1982 547,719 87,282 460,436 370,371 266,390 103,982 34,040 56,025 1983 593,461 90,006 503,455 396,746 284,436 112,310 37,344 69,364 1984 652,114 97,052 555,062 445,794 320,194 125,600 40,614 68,654 1985 $ 720,063 $ 106,158 $ 613,905 $ 491,963 $ 350,367 $ 141,596 $ 44,772 $ 77,170 1986 783,193 113,099 670,279 528,387 373,079 155,308 47,163 94,729 1987 842,589 114,996 727,593 572,003 405,149 166,019 49,810 106,615 1988 884,500 117,602 766,898 609,160 435,675 173,868 52,516 104,840 1989 953,517 125,824 827,693 660,020 468,647 191,373 56,225 111,448 1990 $ 1,032,115 $ 136,802 $ 895,313 $ 712,700 $ 501,619 $ 211,081 $ 58,643 $ 123,970 1991 1,080,862 154,099 926,763 748,108 525,355 222,753 60,736 117,919 1992 1,183,837 179,210 1,004,627 794,127 556,395 237,731 62,541 147,959 1993 1,267,967 198,833 1,069,134 839,878 592,927 246,951 65,081 164,175 1994 1,331,442 215,445 1,115,998 884,996 625,527 259,469 70,075 160,927 1995 $ 1,417,925 $ 228,771 $ 1,189,153 $ 940,733 $ 660,577 $ 280,156 $ 72,271 $ 176,149 1996 1,513,633 234,891 1,278,743 987,930 689,038 298,892 75,326 215,487 1997 1,614,771 244,607 1,370,164 1,044,610 728,594 316,016 78,219 247,335 1998 1,720,889 255,048 1,465,841 1,110,714 773,963 336,751 81,127 274,001 1999 1,794,557 270,628 1,523,929 1,163,836 815,777 348,060 86,125 273,968 2000 $ 1,942,328 $ 291,950 $ 1,650,379 $ 1,249,373 $ 872,351 $ 377,022 $ 89,546 $ 311,460 2001 1,890,891 324,033 1,647,161 1,323,127 914,118 409,009 100,459 286,541 2002 1,807,551 360,534 1,684,737 1,324,203 904,961 419,241 107,403 15,410

(a) Federal grants and transfers, excluding duplication. (b) Excludes unemployment compensation tax collections included in insurance trust revenue. (c) Includes unemployment compensation, accident and sickness, workmen’s compensation, retirement, and other programs. Source: Department of Commerce, Bureau of the Census. Tax Foundation State and Local Governments 161

From Own Sources

General Revenue

($Thousands)

Continued

Fiscal Year 2002

D13. State and Local Revenues by Source by State

Intergovern- Charges & Liquor Insurance

State Total mental (a) Total Total Taxes (b) Miscellaneous Utility (c) Stores Trust Total $1,807,551,078 $360,534,307 $1,684,737,700 $1,324,203,393 $904,961,664 $419,241,729 $102,338,244 $5,065,107 $15,410,027 Alabama $ 24,739,824 $ 6,263,380 $ 23,740,987 $ 17,477,607 $ 9,718,827 $ 7,758,780 $ 1,977,783 $ 160,622 $ (1,139,568) Alaska 6,992,884 1,789,266 7,208,865 5,419,599 2,069,908 3,349,691 224,373 384 (440,738) Arizona 30,083,389 5,718,580 25,523,515 19,804,935 14,420,322 5,384,613 3,193,228 0 1,366,646 Arkansas 13,615,997 3,645,274 13,258,685 9,613,411 6,459,524 3,153,887 595,169 0 (237,857) California 250,700,645 48,249,715 226,604,560 178,354,845 120,415,691 57,939,154 21,076,181 0 3,019,904

Colorado $ 25,656,651 $ 4,268,690 $ 26,041,096 $ 21,772,406 $ 13,900,024 $ 7,872,382 $ 1,755,265 $ 0 $ (2,139,710) Connecticut 24,831,156 4,039,357 22,805,192 18,765,835 15,124,928 3,640,907 508,255 0 1,517,709 Delaware 5,972,101 959,029 5,600,035 4,641,006 2,687,098 1,953,908 170,383 0 201,683 Florida 92,630,871 14,956,257 86,663,389 71,707,132 44,840,449 26,866,683 5,689,187 0 278,295 Georgia 46,166,078 9,357,310 44,359,631 35,002,321 24,058,380 10,943,941 3,109,063 0 (1,302,616)

Hawaii $ 7,451,684 $ 1,547,487 $ 7,428,704 $ 5,881,217 $ 4,239,557 $ 1,641,660 $ 196,583 $ 0 $ (173,603) Idaho 6,872,684 1,415,152 6,619,627 5,204,475 3,291,095 1,913,380 141,206 64,998 46,853 Illinois 73,587,675 12,716,518 69,098,138 56,381,620 41,569,580 14,812,040 2,781,259 0 1,708,278 Indiana 34,220,921 6,282,589 32,362,688 26,080,099 16,986,637 9,093,462 1,719,987 0 138,246 Iowa 17,601,430 3,626,235 16,871,168 13,244,933 8,330,414 4,914,519 615,133 115,927 (798)

Kansas $ 15,985,150 $ 3,098,044 $ 14,635,260 $ 11,537,216 $ 7,974,975 $ 3,562,241 $ 863,942 $ 0 $ 485,948 Kentucky 22,474,542 5,413,584 21,231,073 15,817,489 10,780,757 5,036,732 951,403 0 292,066 Louisiana 27,374,058 6,484,806 26,048,956 19,564,150 12,182,065 7,382,085 900,048 0 425,054 Maine 8,019,443 1,900,585 8,076,693 6,176,108 4,541,146 1,634,962 91,572 81,938 (230,760) Maryland 33,468,019 5,927,446 32,318,875 26,391,429 19,874,281 6,517,148 538,212 162,437 448,495

Massachusetts $ 41,925,472 $ 6,175,943 $ 39,001,850 $ 32,825,907 $ 23,895,436 $ 8,930,471 $ 2,288,115 $ 0 $ 635,507 Michigan 63,098,683 12,543,078 57,941,575 45,398,497 30,644,184 14,754,313 1,633,827 607,413 2,915,868 Minnesota 35,131,055 6,088,091 33,193,234 27,105,143 18,456,409 8,648,734 1,368,557 212,884 356,380 Mississippi 15,905,116 4,625,225 15,292,589 10,667,364 6,523,722 4,143,642 604,093 176,025 (167,591) Missouri 30,620,582 7,328,511 29,061,585 21,733,074 15,123,432 6,609,642 1,239,563 0 319,434 162 Facts and Figures on Government Finance, 38th Edition Tax Foundation

From Own Sources

General Revenue

($Thousands)

Fiscal Year 2002

D13. State and Local Revenues by Source (continued)

Intergovern- Charges & Liquor Insurance

6,728,627 1,295,929 6,405,833 5,109,904 3,598,862 1,511,042 77,361 326,411 (80,978)

$ 7,351,982 $ 2,840,094 $ 6,922,336 $ 4,082,242 $ 3,227,909 $ 854,333 $ 498,594 $ 0 $ (68,948)

State Total mental (a) Total Total Taxes (b) Miscellaneous Utility (c) Stores Trust Montana $ 5,510,513 $ 1,590,402 $ 5,122,091 $ 3,531,689 $ 2,135,182 $ 1,396,50776,484 $ 45,629 $ $ 266,309 Nebraska 12,030,515 1,973,494 9,821,395 7,847,901 5,316,341 2,531,560 2,348,236 0 (139,116) Nevada 12,809,362 1,632,438 11,417,176 9,784,738 6,432,564 3,352,174 834,704 0 557,482 New Hampshire New Jersey 54,835,385 8,948,972 55,255,668 46,306,696 34,628,804 11,677,892 1,313,867 0 (1,734,150) New Mexico $ 11,503,161 $ 3,123,522 $ 10,867,663 $ 7,744,141 $ 4,877,614 $ 2,866,527 $ 367,290 $ 0 $ 268,208 New York 170,981,866 36,185,629 155,541,158 119,355,529 88,878,112 30,477,417 9,446,283 0 5,994,425 North Carolina 48,596,900 10,240,822 44,164,826 33,924,004 22,576,419 11,347,585 2,505,224 385,793 1,541,057 North Dakota 4,226,558 1,156,195 3,994,092 2,837,897 1,728,755 1,109,142 76,338 0 156,128 Ohio 72,627,137 13,863,196 65,567,611 51,704,415 36,165,190 15,539,225 1,953,617 524,619 4,581,290

Oklahoma $ 19,160,982 $ 4,412,993 $ 18,061,016 $ 13,648,023 $ 8,781,889 $ 4,866,134 $ 1,047,614 $ 0 $ 52,352 Oregon 23,201,119 6,437,869 21,625,272 15,187,403 9,003,237 6,184,166 1,064,188 254,714 256,945 Pennsylvania 73,694,315 16,026,341 71,961,412 55,935,071 37,626,620 18,308,451 2,225,094 958,822 (1,451,013) Rhode Island 6,862,755 1,766,157 6,637,492 4,871,335 3,622,244 1,249,091 135,076 0 90,187 South Carolina 24,984,750 5,332,695 21,239,424 15,906,729 9,751,701 6,155,028 2,211,893 0 1,533,433

South DakotaSouth $ 3,964,187 $ 1,150,293 $ 3,901,972 $ 2,751,679 $ 1,841,448 $ 910,231 $ 160,07315,554 $ $ (113,412) Tennessee 33,483,212 7,604,069 27,483,649 19,879,580 12,973,768 6,905,812 5,669,881 0 329,682 Texas 114,018,046 22,914,707 109,128,493 86,213,786 58,980,508 27,233,278 7,219,938 0 (2,330,385) Utah 13,788,726 2,613,020 12,499,430 9,886,410 6,026,142 3,860,268 1,444,839 132,058 (287,601) Vermont 4,045,603 1,087,106 3,857,389 2,770,283 1,965,132 805,151 167,336 32,957 (12,079)

Virginia $ 38,780,385 $ 6,234,846 $ 39,026,171 $ 32,791,325 $ 22,131,246 $ 10,660,079 $ 1,258,236 $ 338,183 $ (1,842,205) Washington 42,123,922 7,041,596 36,344,961 29,303,365 19,513,503 9,789,862 4,798,336 365,113 615,512 West Virginia 11,344,643 2,998,971 10,110,939 7,111,968 4,641,349 2,470,619 142,313 52,864 1,038,527 Wisconsin 31,424,054 6,455,616 32,555,386 26,099,770 18,609,916 7,489,854 956,719 209 (2,088,260) Wyoming 4,346,263 1,187,183 4,236,875 3,049,692 1,818,368 1,231,324 106,323 49,553 (46,488)

District of Columbia (a) Duplicative intergovernmental transactions are excluded. (b) Excludes unemployment compensation tax collections included in insurance trust revenue. (c) State utility revenues included under general revenue until 1977. Note: The Bureau of the Census will not be releasing 2001 state by state data. Tax Foundation State and Local Governments 163

D14. State and Local Tax Collections by Type of Tax Selected Fiscal Years 1902 – 2002 ($Millions)

Individual Corporate Sales & Year Total Income Income Gross Receipts Property Other 1902 $ 860 — — $ 28 $ 706 $ 126 1913 1,609 — — 58 1,332 219 1922 4,016 43 58 154 3,321 440 1927 6,087 70 92 470 4,730 725 1932 $ 6,164 $ 74 $ 79 $ 752 $ 4,487 $ 772 1934 5,912 80 49 1,008 4,076 699 1936 6,701 153 113 1,484 4,093 858 1938 7,605 218 165 1,794 4,440 988 1940 $ 7,810 $ 224 $ 156 $ 1,982 $ 4,430 $ 1,018 1942 8,528 276 272 2,351 4,537 1,092 1944 8,774 342 451 2,289 4,604 1,089 1946 10,094 422 447 2,986 4,986 1,254 1948 13,342 543 592 4,442 6,126 1,638 1950 $ 15,914 $ 788 $ 593 $ 5,154 $ 7,349 $ 2,030 1952 19,323 998 846 6,357 8,652 2,471 1954 22,067 1,127 778 7,276 9,967 2,918 1956 26,368 1,538 890 8,691 11,749 3,501 1958 30,380 1,759 1,018 9,829 14,047 3,725 1960 $ 36,117 $ 2,463 $ 1,180 $ 11,849 $ 16,405 $ 4,220 1961 38,861 2,613 1,266 12,463 18,002 4,518 1962 41,554 3,037 1,308 13,494 19,054 4,662 1963 44,014 3,267 1,505 14,446 19,833 4,963 1964 47,785 3,791 1,695 15,762 21,241 5,296 1965 $ 51,243 $ 4,090 $ 1,929 $ 17,118 $ 22,583 $ 5,521 1966 56,647 4,760 2,038 19,085 24,670 6,094 1967 61,000 5,826 2,227 20,530 26,047 6,370 1968 67,572 7,308 2,518 22,911 27,747 7,087 1969 76,712 8,908 3,180 26,519 30,673 7,432 1970 $ 86,795 $ 10,812 $ 3,738 $ 30,322 $ 34,054 $ 7,868 1971 94,975 11,900 3,424 33,233 37,852 8,567 1972 109,609 15,227 4,416 37,518 42,877 9,572 1973 121,102 17,994 5,425 42,047 45,283 10,354 1974 130,673 19,491 6,015 46,098 47,705 11,364 1975 $ 141,465 $ 21,454 $ 6,642 $ 49,815 $ 51,491 $ 12,063 1976 156,813 24,575 7,273 54,547 57,001 13,417 1977 175,936 29,246 9,174 60,641 62,527 14,348 1978 193,642 33,176 10,738 67,596 66,422 15,710 1979 205,514 36,932 12,128 74,247 64,944 17,264 1980 $ 223,463 $ 42,080 $ 13,321 $ 79,927 $ 68,499 $ 19,636 1981 244,514 46,426 14,143 85,971 74,969 23,004 1982 266,299 50,785 15,033 93,636 81,918 24,927 1983 284,585 55,129 14,258 100,247 89,253 25,699 1984 320,194 64,529 17,141 114,097 96,457 27,970 1985 $ 350,367 $ 70,361 $ 19,152 $ 126,376 $ 103,757 $ 30,721 1986 373,051 74,354 19,982 135,001 111,710 32,004 1987 405,149 83,681 22,672 144,293 121,227 33,277 1988 435,741 88,350 23,663 156,452 132,212 35,063 1989 468,891 97,806 25,926 166,336 142,400 36,423 1990 $ 501,619 $ 105,640 $ 23,566 $ 177,885 $ 155,613 $ 38,915 1991 525,355 109,341 22,242 185,570 167,999 40,202 1992 556,395 115,556 23,833 196,417 178,412 42,177 1993 592,820 123,221 26,417 209,546 188,535 45,101 1994 625,527 128,810 28,320 223,628 197,140 47,630 1995 $ 660,577 $ 137,931 $ 31,406 $ 237,268 $ 203,451 $ 50,521 1996 689,038 146,844 32,009 248,993 209,440 51,753 1997 728,594 159,070 33,820 261,734 218,827 55,143 1998 773,963 175,630 34,412 274,883 230,150 58,888 1999 815,777 189,309 33,922 290,993 240,107 61,446 2000 $ 872,351 $ 211,661 $ 36,059 $ 309,290 $ 249,178 $ 66,164 2001 914,118 226,333 35,296 320,216 263,689 52,135 2002 904,961 202,858 28,151 324,039 279,111 34,075

Source: Department of Commerce, Bureau of the Census. 164 Facts and Figures on Government Finance, 38th Edition Tax Foundation

D15. State and Local Tax Collections by Type of Tax, Percentages Selected Fiscal Years 1902 – 2002

Individual Corporate Sales & Year Total Income Income Gross Receipts Property Other 1902 100.0% — — 3.3% 82.1% 14.7% 1913 100.0 — — 3.6 82.8 13.6 1922 100.0 1.1% 1.4% 3.8 82.7 11.0 1927 100.0 1.1 1.5 7.7 77.7 11.9 1932 100.0% 1.2% 1.3% 12.2% 72.8% 12.5% 1934 100.0 1.4 0.8 17.1 68.9 11.8 1936 100.0 2.3 1.7 22.1 61.1 12.8 1938 100.0 2.9 2.2 23.6 58.4 13.0 1940 100.0% 2.9% 2.0% 25.4% 56.7% 13.0% 1942 100.0 3.2 3.2 27.6 53.2 12.8 1944 100.0 3.9 5.1 26.1 52.5 12.4 1946 100.0 4.2 4.4 29.6 49.4 12.4 1948 100.0% 4.1% 4.4% 33.3% 45.9% 12.3% 1950 100.0 5.0 3.7 32.4 46.2 12.8 1952 100.0 5.2 4.4 32.9 44.8 12.8 1954 100.0 5.1 3.5 33.0 45.2 13.2 1956 100.0 5.8 3.4 33.0 44.6 13.3 1958 100.0 5.8 3.4 32.4 46.2 12.3 1960 100.0% 6.8% 3.3% 32.8% 45.4% 11.7% 1961 100.0 6.7 3.3 32.1 46.3 11.6 1962 100.0 7.3 3.1 32.5 45.9 11.2 1963 100.0 7.4 3.4 32.8 45.1 11.3 1964 100.0 7.9 3.5 33.0 44.5 11.1 1965 100.0% 8.0% 3.8% 33.4% 44.1% 10.8% 1966 100.0 8.4 3.6 33.7 43.6 10.8 1967 100.0 9.6 3.7 33.7 42.7 10.4 1968 100.0 10.8 3.7 33.9 41.1 10.5 1969 100.0 11.6 4.1 34.6 40.0 9.7 1970 100.0% 12.5% 4.3% 34.9% 39.2% 9.1% 1971 100.0 12.5 3.6 35.0 39.9 9.0 1972 100.0 13.9 4.0 34.2 39.1 8.7 1973 100.0 14.9 4.5 34.7 37.4 8.5 1974 100.0 14.9 4.6 35.3 36.5 8.7 1975 100.0% 15.2% 4.7% 35.2% 36.4% 8.5% 1976 100.0 15.7 4.6 34.8 36.3 8.6 1977 100.0 16.6 5.2 34.5 35.5 8.2 1978 100.0 17.1 5.5 34.9 34.3 8.1 1979 100.0 18.0 5.9 36.1 31.6 8.4 1980 100.0% 18.8% 6.0% 35.8% 30.7% 8.8% 1981 100.0 19.0 5.8 35.2 30.7 9.4 1982 100.0 19.1 5.6 35.2 30.8 9.4 1983 100.0 19.4 5.0 35.2 31.4 9.0 1984 100.0 20.2 5.4 35.6 30.1 8.7 1985 100.0% 20.1% 5.5% 36.1% 29.6% 8.8% 1986 100.0 19.9 5.4 36.2 29.9 8.6 1987 100.0 20.7 5.6 35.6 29.9 8.2 1988 100.0 20.3 5.4 35.9 30.3 8.0 1989 100.0 20.9 5.5 35.5 30.4 7.8 1990 100.0% 21.1% 4.7% 35.5% 31.0% 7.8% 1991 100.0 20.8 4.2 35.3 32.0 7.7 1992 100.0 20.8 4.3 35.3 32.1 7.6 1993 100.0 20.8 4.5 35.3 31.8 7.6 1994 100.0 20.6 4.5 35.8 31.5 7.6 1995 100.0% 20.9% 4.8% 35.9% 30.8% 7.6% 1996 100.0 21.3 4.6 36.1 30.4 7.5 1997 100.0 21.8 4.6 35.9 30.0 7.6 1998 100.0 22.7 4.4 35.5 29.7 7.6 1999 100.0 23.2 4.2 35.7 29.4 7.5 2000 100.0% 24.3% 4.1% 35.5% 28.6% 7.6% 2001 100.0 24.8 3.9 35.0 28.8 5.7 2002 100.0 22.4 3.1 35.8 30.8 3.8

Source: Department of Commerce, Bureau of the Census. Tax Foundation State and Local Governments 165

($Thousands)

Continued

Fiscal Year 2002

Individual Corporate Sales & Motor Vehicle

D16. State and Local Tax Collections by Type of Tax, by State

State Total Income Income Gross Receipts Property License Other Total $904,961,664 $202,858,134 $28,151,862 $324,039,845 $279,111,974 $16,943,919 $34,075,225

Alabama $ 9,718,827 $ 2,126,559 $ 322,636 $ 4,799,669 $ 1,473,554 $ 206,970 $ 577,765 Alaska 2,069,908 — 269,273 310,584 830,011 47,380 575,845 Arizona 14,420,322 2,090,645 346,280 7,081,004 4,254,395 153,278 376,531 Arkansas 6,459,524 1,565,852 176,874 3,340,217 1,002,578 107,245 101,243 California 120,415,691 33,046,665 5,333,036 41,559,857 30,234,148 1,740,434 4,548,927

Colorado $ 13,900,024 $ 3,475,760 $ 205,217 $ 5,302,034 $ 4,162,161 $ 183,720 $ 444,558 Connecticut 15,124,928 3,685,244 149,454 4,516,194 5,995,482 240,604 374,032 Delaware 2,687,098 763,410 251,643 326,198 399,939 31,850 165,536 Florida 44,840,449 — 1,218,864 22,936,417 15,754,214 957,233 3,357,302 Georgia 24,058,380 6,487,638 568,080 9,395,052 6,640,041 268,703 473,067

Hawaii $ 4,239,557 $ 1,111,590 $ 52,640 $ 2,244,245 $ 614,930 $ 133,464 $ 50,349 Idaho 3,291,095 842,375 76,769 1,135,452 958,763 115,589 51,104 Illinois 41,569,580 7,471,385 1,383,823 13,875,675 15,872,667 1,458,071 935,779 Indiana 16,986,637 4,121,231 709,412 5,522,432 5,976,203 300,656 277,705 Iowa 8,330,414 1,814,488 88,310 2,886,338 2,877,921 378,330 128,892

Kansas $ 7,974,975 $ 1,854,848 $ 121,931 $ 3,066,260 $ 2,524,888 $ 145,251 $ 173,623 Kentucky 10,780,757 3,496,353 302,129 3,942,387 1,977,011 213,877 500,093 Louisiana 12,182,065 1,788,922 264,419 6,948,740 1,940,420 118,331 720,970 Maine 4,541,146 1,072,861 77,366 1,241,788 1,912,158 104,962 62,149 Maryland 19,874,281 7,644,183 359,420 4,973,619 5,412,209 199,651 1,048,883

Massachusetts $ 23,895,436 $ 7,912,934 $ 812,257 $ 5,363,254 $ 8,721,832 $ 270,336 $ 584,498 Michigan 30,644,184 6,597,755 2,065,241 10,237,929 9,793,418 890,951 652,529 Minnesota 18,456,409 5,443,355 533,901 5,917,693 5,214,735 496,951 479,425 Mississippi 6,523,722 985,117 195,814 3,255,263 1,646,563 111,683 139,611 Missouri 15,123,432 3,928,546 300,459 6,044,079 3,880,344 248,693 440,797 166 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Thousands)

Fiscal Year 2002

Individual Corporate Sales & Motor Vehicle

D16. State and Local Tax Collections by Type of Tax, by State (continued)

3,598,862 71,433 377,313 605,386 2,169,494 76,625 190,648

$ 3,227,909 $ 949,175 $ 211,249 $ 935,839 $ 803,389 $ 19,340 $ 278,068

State Total Income Income Gross Receipts Property License Other Montana $ 2,135,182 $ 517,568 $ 68,173 $ 374,039 $ 852,399 $ 127,298 $ 123,390 Nebraska 5,316,341 1,153,444 107,628 1,819,154 1,748,841 104,102 272,678 Nevada 6,432,564 — — 3,840,191 1,702,186 129,657 451,431 New Hampshire New Jersey 34,628,804 6,867,275 1,101,296 8,803,618 16,049,550 371,830 849,882

New Mexico $ 4,877,614 $ 982,891 $ 124,327 $ 2,319,455 $ 755,948 $ 119,490 $ 521,566 New York 88,878,112 30,207,782 5,075,411 22,490,606 26,825,697 807,568 3,092,016 North Carolina 22,576,419 7,265,242 668,124 7,851,733 5,421,740 437,310 458,893 North Dakota 1,728,755 199,590 49,990 688,643 532,340 52,236 155,398 Ohio 36,165,190 11,793,667 761,050 10,765,580 10,643,420 717,998 539,370

Oklahoma $ 8,781,889 $ 2,286,110 $ 173,701 $ 3,446,259 $ 1,482,139 $ 570,063 $ 569,043 Oregon 9,003,237 3,674,962 196,257 888,828 3,138,875 275,204 598,871 Pennsylvania 37,626,620 9,509,821 1,198,438 11,290,873 10,910,756 771,420 2,638,523 Rhode Island 3,622,244 823,521 28,273 1,164,485 1,462,064 53,197 51,438 South Carolina 9,751,701 2,349,195 159,837 3,424,549 3,096,431 110,392 391,627

South Dakota $ 1,841,448 $ — $ 40,547 $ 929,968 $ 668,048 $ 66,237 $ 44,775 Tennessee 12,973,768 146,293 502,977 7,460,508 3,453,047 341,980 469,509 Texas 58,980,508 29 — 28,639,281 24,520,989 1,291,826 1,735,982 Utah 6,026,142 1,605,310 110,989 2,618,575 1,419,769 85,734 123,859 Vermont 1,965,132 407,835 37,306 572,821 823,610 40,974 49,606

Virginia $ 22,131,246 $ 6,710,995 $ 308,554 $ 6,542,184 $ 6,710,588 $ 447,460 $ 1,182,157 Washington 19,513,503 — — 11,975,505 5,790,556 337,727 1,087,396 West Virginia 4,641,349 1,034,665 220,158 1,979,834 900,999 87,737 330,616 Wisconsin 18,609,916 4,973,615 445,016 5,698,094 6,466,173 313,635 298,838 Wyoming 1,818,368 — — 691,457 692,341 62,666 328,432

District of Columbia Note: The Bureau of the Census will not be releasing 2001 state by state data. Source: Department of Commerce, Bureau of the Census. Tax Foundation State and Local Governments 167

Tobacco Public Utility Other

Selective Sales Taxes

($Thousands)

Continued

Fiscal Year 2002

D17. State and Local Sales and Gross Receipts Tax Collections by Source

State Total General Total Motor Fuels Alcoholic Beverages

Total $324,039,845 $222,986,687 $101,053,158 $33,044,249 $4,600,156 $9,092,865 $20,293,723 $34,022,165 Alabama $ 4,799,669 $ 2,968,306 $ 1,831,363 $ 557,223 $ 161,387 $ 79,062 $ 580,109 $ 453,582 Alaska 310,584 121,944 188,640 40,352 14,006 51,421 9,216 73,645 Arizona 7,081,004 5,783,197 1,297,807 624,655 52,641 161,754 177,761 280,996 Arkansas 3,340,217 2,540,788 799,429 413,932 32,343 93,073 86,918 173,163 California 41,559,857 31,292,794 10,267,063 3,295,903 292,627 1,102,857 2,816,080 2,759,596

Colorado $ 5,302,034 $ 4,127,711 $ 1,174,323 $ 569,07930,028 $ 66,244 $ $ 113,670 $ 395,302 Connecticut 4,516,194 3,043,971 1,472,223 424,669 41,619 158,348 166,580 681,007 Delaware 326,198 0 326,198 107,713 11,739 27,652 32,684 146,410 Florida 22,936,417 15,034,278 7,902,139 2,378,587 547,682 466,464 2,920,228 1,589,178 Georgia 9,395,052 7,493,304 1,901,748 649,746 256,857 94,099 207,875 693,171

Hawaii $ 2,244,245 $ 1,612,333 $ 631,912 $ 143,331 $ 39,090 $ 65,546 $ 154,459 $ 229,486 Idaho 1,135,452 796,373 339,079 213,778 6,275 28,392 15,511 75,123 Illinois 13,875,675 7,528,462 6,347,213 1,561,924 184,409 530,201 2,362,884 1,707,795 Indiana 5,522,432 3,798,490 1,723,942 742,059 37,458 123,215 18,636 802,574 Iowa 2,886,338 2,016,193 870,145 343,147 12,508 94,480 36,154 383,856

Kansas $ 3,066,260 $ 2,294,733 $ 771,527 $ 376,594 $ 81,834 $ 52,342 $ 121,972 $ 138,785 Kentucky 3,942,387 2,312,322 1,630,065 461,333 72,545 16,828 178,957 900,402 Louisiana 6,948,740 4,838,025 2,110,715 558,892 54,961 128,521 160,170 1,208,171 Maine 1,241,788 836,134 405,654 191,694 42,891 94,082 7,365 69,622 Maryland 4,973,619 2,690,434 2,283,185 703,390 25,754 209,881 278,859 1,065,301

Massachusetts $ 5,363,254 $ 3,695,874 $ 1,667,380 $ 666,751 $ 65,927 $ 274,997 $ 0 $ 659,705 Michigan 10,237,929 7,784,308 2,453,621 1,089,813 143,798 670,022 77,215 472,773 Minnesota 5,917,693 3,782,249 2,135,444 620,241 57,495 173,544 69,238 1,214,926 Mississippi 3,255,263 2,341,447 913,816 417,402 39,690 55,612 51,228 349,884 Missouri 6,044,079 4,246,139 1,797,940 695,405 25,908 123,620 356,869 596,138 168 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Tobacco Public Utility Other

Selective Sales Taxes

($Thousands)

Fiscal Year 2002

605,386 0 605,386 120,006 11,882 82,625 63,605 327,268

$ 935,839 $ 558,480 $ 377,359 $ 35,216 $ 4,721 $ 17,189 $ 196,284 $ 123,949

D17. State and Local Sales and Gross Receipts Tax Collections by Source (continued)

State Total General Total Motor Fuels Alcoholic Beverages Montana $ 374,039 $ 0 $ 374,039 $ 191,440 $ 18,388 $ 13,281 $ 31,251 $ 119,679 Nebraska 1,819,154 1,287,487 531,667 308,147 17,534 44,164 91,062 70,760 Nevada 3,840,191 2,216,779 1,623,412 413,647 16,717 63,739 143,697 985,612 New Hampshire New Jersey 8,803,618 5,996,839 2,806,779 523,819 81,280 406,856 839,844 954,980

New Mexico $ 2,319,455 $ 1,764,879 $ 554,576 $ 199,542 $ 35,471 $ 17,780 $ 49,914 $ 251,869 New York 22,490,606 16,630,208 5,860,398 492,185 200,346 1,038,390 1,769,936 2,359,541 North Carolina 7,851,733 4,909,217 2,942,516 1,209,386 210,467 41,531 407,405 1,073,727 North Dakota 688,643 394,508 294,135 110,848 5,494 21,573 38,113 118,107 Ohio 10,765,580 7,686,517 3,079,063 1,375,752 95,738 285,760 826,756 495,057

Oklahoma $ 3,446,259 $ 2,600,204 $ 846,055 $ 410,392 $ 64,729 $ 71,501 $ 108,701 $ 190,732 Oregon 888,828 0 888,828 409,155 13,468 176,103 142,585 147,517 Pennsylvania 11,290,873 7,500,034 3,790,839 1,753,338 197,426 317,442 749,405 773,228 Rhode Island 1,164,485 731,597 432,888 130,134 10,271 83,099 79,844 129,540 South Carolina 3,424,549 2,435,404 989,145 411,074 124,110 26,627 114,473 312,861

South Dakota $ 929,968 $ 671,952 $ 258,016 $ 123,427 $ 11,368 $ 18,724 $ 3,800 $ 100,697 Tennessee 7,460,508 5,841,589 1,618,919 814,468 177,433 83,631 55,119 488,268 Texas 28,639,281 18,321,523 10,317,758 2,835,329 564,493 540,147 1,616,469 4,761,320 Utah 2,618,575 1,970,374 648,201 336,411 26,080 50,994 80,753 153,963 Vermont 572,821 214,746 358,075 71,187 15,579 26,599 10,036 234,674

Virginia $ 6,542,184 $ 3,586,938 $ 2,955,246 $ 848,528 $ 132,971 $ 52,136 $ 591,008 $ 1,330,603 Washington 11,975,505 9,231,321 2,744,184 742,699 174,170 330,730 734,989 761,596 West Virginia 1,979,834 962,756 1,017,078 300,049 11,818 32,219 219,385 453,607 Wisconsin 5,698,094 3,913,811 1,784,283 955,404 45,581 302,701 314,769 165,828 Wyoming 691,457 579,715 111,742 75,053 1,149 5,067 13,882 16,591

Other

Charges Miscellaneous General Revenue

($Thousands)

Continued

Fiscal Year 2002

D18. State and Local Charges and Miscellaneous General Revenue by Source

State Total Total Education Hospitals Sewerage Other Total Interest Earnings Total $419,241,729 $253,193,928 $72,401,797 $65,645,411 $8,368,575 $106,778,145 $166,047,801 $67,080,103 $98,959,449 Alabama $ 7,758,780 $ 5,992,142 $ 1,456,965 $ 3,519,223 $ 2,337 $ 1013617 $ 1,766,638 $ 678,208 $ 1088430 Alaska 3,349,691 695,935 145,825 65,167 36,906 448,037 2,653,756 1,225,849 1,427,907 Arizona 5,384,613 2,892,769 1,098,855 264,735 9,007 1,520,172 2,491,844 1,064,108 1,427,736 Arkansas 3,153,887 1,959,544 706,583 639,905 38,938 574,118 1,194,343 493,419 700,924 California 57,939,154 36,004,448 7,950,356 7,952,333 657,572 19,444,187 21,934,706 9,107,062 12,822,845

Colorado $ 7,872,382 $ 4,603,454 $ 1,618,437 $ 833,658 $ 52,288 $ 2,099,071 $ 3,268,928 $ 1,322,879 $ 1,946,049 Connecticut 3,640,907 1,763,334 557,545 342,447 366 862,976 1,877,573 736,730 1,140,843 Delaware 1,953,908 908,042 313,369 32,578 175,773 386,322 1,045,866 364,176 681,690 Florida 26,866,683 15,022,456 2,740,692 3,634,639 736,150 7,910,975 11,844,227 4,332,623 7,511,604 Georgia 10,943,941 6,963,408 1,468,471 2,978,151 22,486 2,494,300 3,980,533 1,465,562 2,514,971

Hawaii $ 1,641,660 $ 1,037,052 $ 223,528 $ 180,116 $ 1,867 $ 631,541 $ 604,608 $ 291,162 $ 310,282 Idaho 1,913,380 1,299,234 280,018 516,243 13,111 489,862 614,146 318,183 295,963 Illinois 14,812,040 7,885,807 2,867,977 912,300 430,719 3,674,811 6,926,233 3,089,416 3,836,817 Indiana 9,093,462 5,762,582 2,262,650 1,773,887 94,518 1,631,527 3,330,880 999,771 2,331,109 Iowa 4,914,519 3,288,176 1,271,365 1,295,216 7,471 714,124 1,626,343 478,971 1,147,372

Kansas $ 3,562,241 $ 2,083,916 $ 756,657 $ 545,913 $ 71,575 $ 709,771 $ 1,478,325 $ 682,561 $ 795,764 Kentucky 5,036,732 2,823,933 997,626 586,469 29,027 1,210,811 2,212,799 1,303,801 908,998 Louisiana 7,382,085 4,439,913 994,557 2,307,638 39,660 1,098,058 2,942,172 1,116,050 1,826,122 Maine 1,634,962 801,797 311,095 64,460 63,261 362,981 833,165 308,005 525,160 Maryland 6,517,148 3,919,999 1,799,646 86,343 210,931 1,823,079 2,597,149 868,118 1,729,031

Massachusetts $ 8,930,471 $ 3,823,124 $ 1,198,371 $ 322,507 $ 319,524 $ 1,982,722 $ 5,107,347 $ 2,005,566 $ 3,101,781 Michigan 14,754,313 9,324,148 3,644,158 1,912,496 83,072 3,684,422 5,430,165 2,194,490 3,235,389 Minnesota 8,648,734 4,874,065 1,429,165 1,034,365 24,630 2,385,905 3,774,669 1,392,575 2,382,094 Mississippi 4,143,642 3,066,357 776,543 1,604,725 8,564 676,525 1,077,285 399,318 677,967 Missouri 6,609,642 3,881,748 1,422,845 1,133,144 9,223 1,316,536 2,727,894 1,309,448 1,418,446 170 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Other

reation, housing and community development and solid waste

Charges Miscellaneous General Revenue

($Thousands)

Fiscal Year 2002

$ 854,333 $ 301,694 $ 17,986 $ 48 $ 0 $ 283,660 $ 552,639 $ 132,150 $ 420,489

D18. State and Local Charges and Miscellaneous General Revenue by Source (continued)

State Total Total Education Hospitals Sewerage Other Total Interest Earnings Montana $ 1,396,507 $ 747,832 $ 324,796 $ 41,053 $ 26,882 $ 355,101 $ 648,675 $ 314,747 $ 333,928 Nebraska 2,531,560 1,434,794 563,301 353,026 2,976 515,491 1,096,766 419,288 677,478 Nevada 3,352,174 2,196,411 391,951 495,735 85,652 1,223,073 1,155,763 585,537 570,226 New Hampshire 1,511,042 804,673 387,849 5,905 68,284 342,635 706,369 388,475 317,894 New Jersey 11,677,892 6,801,708 1,948,426 783,228 971,613 3,098,441 4,876,184 1,573,947 3,302,237

New Mexico $ 2,866,527 $ 1,230,462 $ 393,417 $ 385,319 $ 5,381 $ 446,345 $ 1,636,065 $ 722,485 $ 913,580 New York 30,477,417 30,477,417 2,846,499 5,136,796 1,456,360 8,298,268 12,297,247 4,516,202 7,781,045 North Carolina 11,347,585 8,543,473 2,074,790 3,786,983 6,339 2,675,361 2,804,112 1,340,553 1,463,559 North Dakota 1,109,142 706,120 284,762 5,463 2,366 413,529 403,022 149,513 253,509 Ohio 15,539,225 9,107,066 3,653,081 1,792,618 233,939 3,427,428 6,432,159 2,603,855 3,828,304 Oklahoma $ 4,866,134 $ 3,264,820 $ 1,343,922 $ 791,278 $ 170,831 $ 958,789 $ 1,601,314 $ 610,048 $ 991,266 Oregon 6,184,166 3,894,177 1,073,131 744,813 65,229 2,011,004 2,289,989 651,665 1,638,324 Pennsylvania 18,308,451 11,079,607 3,354,794 2,937,941 460,796 4,326,076 7,228,844 3,190,343 4,038,501 Rhode Island 1,249,091 555,907 252,952 3,950 11,825 287,180 693,184 288,927 404,257 South Carolina 6,155,028 4,579,364 1,201,752 2,214,888 28,710 1,134,014 1,575,664 681,072 894,592

South Dakota $ 910,231 $ 423,857 $ 189,961 $ 28,973 $ 2,479 $ 202,444 $ 486,374 $ 252,690 $ 233,684 Tennessee 6,905,812 5,140,555 1,451,122 1,959,335 3,542 1,726,556 1,765,257 661,546 1,103,711 Texas 27,233,278 16,160,028 5,025,409 4,448,019 524,328 6,162,272 11,073,250 4,818,237 6,255,013 Utah 3,860,268 2,504,351 954,683 629,434 44,505 875,729 1,355,917 480,182 875,735 Vermont 805,151 436,720 293,781 211 2,417 140,311 368,431 168,846 199,585

Virginia $ 10,660,079 $ 6,520,215 $ 2,063,493 $ 1,602,254 $ 134,609 $ 2,719,859 $ 4,139,864 $ 1,604,061 $ 2,535,803 Washington 9,789,862 6,598,826 1,799,473 1,534,369 130,867 3,134,117 3,191,036 1,339,757 1,851,279 West Virginia 2,470,619 1,310,444 450,206 259,977 60,839 539,422 1,160,175 466,898 693,277 Wisconsin 7,489,854 4,857,445 1,634,704 752,301 56,392 2,414,048 2,632,409 1,180,357 1,452,052 Wyoming 1,231,324 695,826 132,257 412,836 3,021 147,712 535,498 390,671 144,827

District of Columbia (a) Includes highways, air transportation, parking facilities, sea and inland port facilities, natural resources, parks and rec management. (b) Includes special assessments, sale of property and other general revenue. Note: The Bureau of the Census will not be releasing 2001 state by state data. Source: Department of Commerce, Bureau of the Census. Tax Foundation State and Local Governments 171

D19. State and Local Government Debt Fiscal Years 1960 – 2002 ($Millions)

Debt Outstanding Long-Term Long-Term Year Total Long-Term Short-Term Debt Issued Debt Retired 1960 $ 69,955 $ 66,801 $ 3,154 $ 7,955 $ 3,458 1961 75,023 71,540 3,483 8,081 3,696 1962 81,278 77,543 3,735 9,585 4,227 1963 85,056 81,110 3,946 8,744 4,358 1964 92,222 87,527 4,695 11,243 5,045 1965 $ 99,512 $ 94,204 $ 5,309 $ 11,249 $ 5,040 1966 107,051 101,000 6,051 12,129 5,641 1967 113,659 106,649 7,010 12,110 5,694 1968 121,158 112,731 8,427 13,357 6,002 1969 133,548 123,466 10,083 15,453 6,538 1970 $ 143,570 $ 131,415 $ 12,155 $ 12,848 $ 7,011 1971 158,827 143,617 15,210 19,232 7,670 1972 175,158 159,098 16,061 22,104 8,174 1973 188,485 172,605 15,879 21,804 9,013 1974 206,616 189,953 16,663 12,218 9,955 1975 $ 219,926 $ 200,140 $ 19,786 $ 21,125 $ 10,904 1976 240,532 221,754 18,777 31,671 11,348 1977 257,532 244,147 13,385 32,342 13,219 1978 280,433 269,003 11,430 39,980 16,715 1979 304,103 292,302 11,801 42,085 27,056 1980 $ 335,603 $ 322,456 $ 13,147 $ 42,364 $ 17,404 1981 363,892 348,330 15,562 43,819 18,929 1982 404,579 385,786 18,793 49,182 20,955 1983 454,501 435,946 18,554 72,451 26,894 1984 505,030 485,069 19,960 71,621 33,941 1985 $ 568,442 $ 548,859 $ 19,583 $ 101,164 $ 43,509 1986 658,875 640,550 18,325 162,045 74,360 1987 718,657 702,881 15,775 131,811 82,149 1988 755,034 739,298 15,736 89,703 63,759 1989 798,355 780,392 17,964 102,158 63,757 1990 $ 860,584 $ 841,278 $ 19,306 $ 108,468 $ 64,831 1991 915,711 894,019 21,692 118,054 65,666 1992 970,462 949,129 21,333 155,060 99,233 1993 1,016,167 993,563 22,605 194,966 146,287 1994 1,074,660 1,047,994 26,666 207,807 166,552 1995 $ 1,115,370 $ 1,088,331 $ 27,039 $ 129,337 $ 95,070 1996 1,169,714 1,145,666 24,048 141,087 106,501 1997 1,221,501 1,204,943 16,558 151,597 109,146 1998 1,283,560 1,266,308 17,252 204,351 144,636 1999 1,369,253 1,351,408 17,844 229,374 153,100 2000 $ 1,451,815 $ 1,427,524 $ 24,291 $ 184,831 $ 121,897 2001 1,554,017 1,531,897 22,120 199,575 130,573 2002 1,686,127 43,241 1,642,886 262,337 162,492

Note: Debt outstanding at end of fiscal year. Source: Department of Commerce, Bureau of the Census. 172 Facts and Figures on Government Finance, 38th Edition Tax Foundation

D20. State and Local Debt by State Fiscal Year 2002 ($Thousands)

Debt Outstanding Long-Term Long-Term State Total Long-Term Short-Term Debt Issued Debt Retired Total $1,686,128,407 $43,241,795 $1,642,886,612 $262,337,652 $162,492,883 Alabama $ 19,056,995 $ 75,288 $ 18,981,707 $ 2,961,794 $ 1,519,021 Alaska 8,645,562 1,159 8,644,403 1,759,830 993,298 Arizona 26,606,401 57,491 26,548,910 5,562,358 4,084,226 Arkansas 8,753,923 34,152 8,719,771 1,202,820 1,005,709 California 209,371,084 8,156,894 201,214,190 28,208,345 21,547,787 Colorado $ 26,678,301 $ 138,611 $ 26,539,690 $ 4,286,196 $ 2,363,668 Connecticut 27,767,247 305,237 27,462,010 5,751,933 3,560,399 Delaware 5,532,722 30,566 5,502,156 686,427 498,891 Florida 90,275,844 383,245 89,892,599 11,377,039 8,000,121 Georgia 34,300,600 639,762 33,660,838 4,718,374 2,403,719 Hawaii $ 8,448,272 — $ 8,448,272 $ 1,671,871 $ 925,183 Idaho 3,985,310 $ 18,364 3,966,946 569,398 342,899 Illinois 80,936,138 264,102 80,672,036 16,462,998 7,529,858 Indiana 24,070,857 711,142 23,359,715 4,517,771 2,728,816 Iowa 9,494,328 83,322 9,411,006 2,704,391 1,058,694 Kansas $ 12,313,015 $ 223,985 $ 12,089,030 $ 1,750,630 $ 1,161,616 Kentucky 28,993,629 85,427 28,908,202 4,580,424 2,160,391 Louisiana 21,009,472 32,466 20,977,006 3,074,810 1,546,665 Maine 6,346,249 45,606 6,300,643 917,639 688,058 Maryland 25,663,252 187,675 25,475,577 3,986,729 3,098,057 Massachusetts $ 65,322,342 $ 2,893,028 $ 62,429,314 $ 9,419,812 $ 5,318,425 Michigan 54,194,825 1,166,094 53,028,731 9,718,699 4,730,852 Minnesota 32,010,125 871,839 31,138,286 5,377,231 2,764,940 Mississippi 9,933,625 17,362 9,916,263 2,002,177 1,482,257 Missouri 24,244,237 95,286 24,148,951 4,014,858 2,076,483 Montana $ 3,962,884 $ 14,831 $ 3,948,053 $ 370,416 $ 362,957 Nebraska 7,905,990 12,131 7,893,859 845,209 756,597 Nevada 15,772,823 269,129 15,503,694 2,186,056 1,224,795 New Hampshire 7,221,258 2,441 7,218,817 1,517,958 1,490,331 New Jersey 57,590,436 2,166,103 55,424,333 8,650,750 6,192,149 New Mexico $ 8,603,278 $ 29,468 $ 8,573,810 $ 1,408,138 $ 1,084,479 New York 197,194,861 8,611,436 188,583,425 25,158,590 16,153,901 North Carolina 33,460,541 92,108 33,368,433 4,144,006 2,386,412 North Dakota 2,904,992 21,202 2,883,790 498,697 402,678 Ohio 51,343,613 1,707,061 49,636,552 6,775,063 4,409,715 Oklahoma $ 12,508,160 $ 17,006 $ 12,491,154 $ 1,805,106 $ 1,134,014 Oregon 18,827,113 809,583 18,017,530 3,015,011 2,057,445 Pennsylvania 83,809,049 1,102,575 82,706,474 14,541,105 9,351,643 Rhode Island 7,311,634 95,366 7,216,268 1,286,964 1,133,655 South Carolina 22,872,515 359,112 22,513,403 3,905,677 1,949,083 South Dakota $ 3,450,753 $ 2,386 $ 3,448,367 $ 679,631 $ 507,434 Tennessee 21,128,046 445,449 20,682,597 3,619,266 2,493,885 Texas 122,809,828 8,981,431 113,828,397 18,768,631 10,672,923 Utah 13,249,622 439,764 12,809,858 2,241,349 1,378,932 Vermont 3,027,741 17,682 3,010,059 373,897 444,457 Virginia $ 35,422,294 $ 367,760 $ 35,054,534 $ 6,187,889 $ 3,774,242 Washington 45,560,550 271,426 45,289,124 7,861,557 3,880,628 West Virginia 8,084,701 40,212 8,044,489 607,163 637,861 Wisconsin 30,327,288 757,917 29,569,371 7,748,782 4,286,084 Wyoming 2,387,995 113 2,387,882 351,506 456,401 District of Columbia $ 5,436,087 $ 90,000 $ 5,346,087 $ 504,681 $ 280,149

Note: Debt outstanding at end of fiscal year. Source: Department of Commerce, Bureau of the Census. Chapter E

State Governments

“State Governments” contains fiscal policy data on all aspects of state governments, showing clearly how and where states are spending the money they collect from taxes and other sources of receipts.

At this writing, only nine states do not have a personal income tax on wages and salaries. Five of the nine also do without a corporate income tax. They rely mostly on sales taxes for revenue, and a few states have unusual sources of income, such as oil tax revenue in Alaska, or taxes on tourism in Florida and Nevada. New Hampshire, on the other hand, does without sales or income taxes simply by maintaining a limited government.

“E31. State Individual Income Tax Rates” shows every tax rate and bracket faced by residents of the other 41 states and the District of Columbia. Previous editions of Facts and Figures on Government Finance, like most other reference sources on state income tax rates, included only the bottom and top marginal rates.

“E42. State Inheritance Tax Rates and Exemptions” shows rates and exemptions that apply in each of the 16 states that have the inheritance tax. Louisiana is phasing out its state inheritance tax by June 30, 2004, and in Connecticut, the “succession” tax will be phased out by 2005.

Property taxes are still largely the province of local governments, but states have been encroaching. Three states, California, Michigan, and Washington, collected more than $1 billion each from this source in 2002, as shown in “E37. State Property Tax Collections by State.” This information is complemented by “F30. Local Government Property Tax Collections by State” which shows that local governments collect far more. In only 12 states did the localities collect less than $1 billion from property taxes in 2002.

Tax Foundation State Governments 175

E1. State Revenues, Expenditures and Debt Selected Fiscal Years 1902 – 2002 ($Millions)

Expenditures Revenues Intergovern- Own- Intergovern- Gross Year Total Direct mental Aid (a) Total Source mental Aid (b) Debt 1902 $ 188 $ 136 $ 52 $ 192 $ 183 $ 9 $ 230 1913 388 297 91 376 360 16 379 1922 1,397 1,085 312 1,360 1,234 126 1,131 1927 2,047 1,451 596 2,152 1,994 158 1,971 1932 $ 2,829 $ 2,028 $ 801 $ 2,541 $ 2,274 $ 267 $ 2,832 1934 3,461 2,143 1,318 3,421 2,452 969 3,248 1936 3,862 2,445 1,417 4,023 3,265 758 3,413 1938 4,598 3,082 1,516 5,293 4,612 681 3,343 1940 $ 5,209 $ 3,555 $ 1,654 $ 5,737 $ 5,012 $ 725 $ 3,590 1942 5,343 3,563 1,780 6,870 6,012 858 3,257 1944 5,161 3,319 1,842 7,695 6,714 981 2,776 1946 7,066 4,974 2,092 8,576 7,712 865 2,353 1948 11,181 7,897 3,283 11,826 10,086 1,740 3,676 1950 $ 15,082 $ 10,864 $ 4,217 $ 13,903 $ 11,480 $ 2,423 $ 5,285 1952 15,834 10,790 5,044 16,815 14,330 2,485 6,874 1954 18,686 13,008 5,679 18,834 15,951 2,883 9,600 1956 21,686 15,148 6,538 22,199 18,903 3,296 12,890 1958 28,080 19,991 8,089 26,191 21,427 4,764 15,394 1960 $ 31,596 $ 22,152 $ 9,443 $ 32,838 $ 26,094 $ 6,745 $ 18,543 1961 34,693 24,578 10,114 34,603 27,821 6,782 19,993 1962 36,402 25,495 10,906 37,595 30,115 7,480 22,023 1963 39,583 27,698 11,885 40,993 32,750 8,243 23,176 1964 42,583 29,616 12,968 45,167 35,703 9,464 25,041 1965 $ 45,639 $ 31,465 $ 14,174 $ 48,827 $ 38,507 $ 10,320 $ 27,034 1966 51,123 34,195 16,928 55,246 43,000 12,246 29,564 1967 58,760 39,704 19,056 61,082 46,793 14,289 32,472 1968 66,254 44,304 21,950 68,460 52,525 15,935 35,666 1969 74,227 49,448 24,779 77,584 59,809 17,775 39,555 1970 $ 85,055 $ 56,163 $ 28,892 $ 88,939 $ 68,691 $ 20,248 $ 42,008 1971 98,840 66,200 32,640 97,233 73,424 23,809 47,793 1972 109,255 72,496 36,759 112,343 84,362 27,981 54,453 1973 118,836 78,014 40,822 129,808 97,108 32,700 59,375 1974 132,134 86,193 45,941 140,815 107,645 33,170 65,296 1975 $ 158,882 $ 106,905 $ 51,978 $ 157,033 $ 119,206 $ 37,827 $ 72,127 1976 180,926 123,069 57,858 183,821 139,104 44,717 84,825 1977 191,225 128,765 62,460 204,426 155,799 48,627 91,640 1978 203,832 136,545 67,287 225,011 171,550 53,461 102,569 1979 224,666 148,691 75,975 247,059 189,972 57,087 111,740 1980 $ 257,812 $ 173,307 $ 84,504 $ 276,962 $ 212,636 $ 64,326 $ 121,958 1981 291,527 198,348 93,180 310,828 240,042 70,786 134,847 1982 310,358 211,615 98,743 330,899 261,733 69,166 147,470 1983 334,019 233,132 100,887 357,661 284,933 72,728 167,290 1984 351,537 243,164 108,373 397,087 315,637 81,450 186,377 1985 $ 390,828 $ 269,257 $ 121,571 $ 438,954 $ 349,032 $ 89,922 $ 211,904 1986 424,233 292,267 131,966 481,307 382,733 98,574 247,715 1987 455,696 314,270 141,426 516,509 414,128 102,381 265,506 1988 484,667 333,005 151,662 541,426 434,185 107,241 276,786 1989 525,077 359,661 165,415 586,931 471,166 115,765 295,500 1990 $ 572,318 $ 397,291 $ 175,028 $ 632,462 $ 506,133 $ 126,329 $ 318,254 1991 628,804 442,264 186,540 661,192 517,658 143,534 345,554 1992 700,894 499,580 201,313 741,853 571,951 169,902 371,901 1993 742,936 528,999 213,937 804,495 615,864 188,630 387,680 1994 775,040 550,276 224,764 841,702 637,184 204,518 410,998 1995 $ 837,082 $ 596,325 $ 240,757 $ 906,404 $ 690,846 $ 215,558 $ 427,239 1996 859,599 607,594 252,005 966,808 745,439 221,369 452,392 1997 894,132 629,049 265,083 1,040,257 809,397 230,859 456,657 1998 929,952 651,098 278,853 1,103,239 862,450 240,789 483,117 1999 998,365 693,432 304,933 1,152,870 899,178 253,692 510,486 2000 $ 1,084,097 $ 757,027 $ 327,070 $ 1,260,829 $ 986,448 $ 274,382 $ 547,876 2001 1,184,146 833,822 350,323 1,180,303 1,049,296 305,618 576,599 2002 1,280,409 915,620 364,789 1,096,347 1,060,822 335,422 640,857

(a) Beginning in 1974, includes state reimbursement to the Federal government, primarily for state share of the SSI program. (b) Principally grants-in-aid from the Federal government but includes minor amounts collected from localities for shared programs. Source: Department of Commerce, Bureau of the Census. 176 Facts and Figures on Government Finance, 38th Edition Tax Foundation

E2. State Revenues, Expenditures and Debt, Percentages Selected Fiscal Years 1902 – 2002

Expenditures Revenues Intergovern- Own- Intergovern- Gross Year Total Direct mental Aid (a) Total Source mental Aid (b) Debt 1902 100.0% 72.3% 27.7% 100.0% 95.3% 4.7% 119.8% 1913 100.0 76.5 23.5 100.0 95.7 4.3 100.8 1922 100.0 77.7 22.3 100.0 90.7 9.3 83.2 1927 100.0 70.9 29.1 100.0 92.7 7.3 91.6 1932 100.0% 71.7% 28.3% 100.0% 89.5% 10.5% 111.5% 1934 100.0 61.9 38.1 100.0 71.7 28.3 94.9 1936 100.0 63.3 36.7 100.0 81.2 18.8 84.8 1938 100.0 67.0 33.0 100.0 87.1 12.9 63.2 1940 100.0% 68.2% 31.8% 100.0% 87.4% 12.6% 62.6% 1942 100.0 66.7 33.3 100.0 87.5 12.5 47.4 1944 100.0 64.3 35.7 100.0 87.3 12.7 36.1 1946 100.0 70.4 29.6 100.0 89.9 10.1 27.4 1948 100.0 70.6 29.4 100.0 85.3 14.7 31.1 1950 100.0% 72.0% 28.0% 100.0% 82.6% 17.4% 38.0% 1952 100.0 68.1 31.9 100.0 85.2 14.8 40.9 1954 100.0 69.6 30.4 100.0 84.7 15.3 51.0 1956 100.0 69.9 30.1 100.0 85.2 14.8 58.1 1958 100.0 71.2 28.8 100.0 81.8 18.2 58.8 1960 100.0% 70.1% 29.9% 100.0% 79.5% 20.5% 56.5% 1961 100.0 70.8 29.2 100.0 80.4 19.6 57.8 1962 100.0 70.0 30.0 100.0 80.1 19.9 58.6 1963 100.0 70.0 30.0 100.0 79.9 20.1 56.5 1964 100.0 69.5 30.5 100.0 79.0 21.0 55.4 1965 100.0% 68.9% 31.1% 100.0% 78.9% 21.1% 55.4% 1966 100.0 66.9 33.1 100.0 77.8 22.2 53.5 1967 100.0 67.6 32.4 100.0 76.6 23.4 53.2 1968 100.0 66.9 33.1 100.0 76.7 23.3 52.1 1969 100.0 66.6 33.4 100.0 77.1 22.9 51.0 1970 100.0% 66.0% 34.0% 100.0% 77.2% 22.8% 47.2% 1971 100.0 67.0 33.0 100.0 75.5 24.5 49.2 1972 100.0 66.4 33.6 100.0 75.1 24.9 48.5 1973 100.0 65.6 34.4 100.0 74.8 25.2 45.7 1974 100.0 65.2 34.8 100.0 76.4 23.6 46.4 1975 100.0% 67.3% 32.7% 100.0% 75.9% 24.1% 45.9% 1976 100.0 68.0 32.0 100.0 75.7 24.3 46.1 1977 100.0 67.3 32.7 100.0 76.2 23.8 44.8 1978 100.0 67.0 33.0 100.0 76.2 23.8 45.6 1979 100.0 66.2 33.8 100.0 76.9 23.1 45.2 1980 100.0% 67.2% 32.8% 100.0% 76.8% 23.2% 44.0% 1981 100.0 68.0 32.0 100.0 77.2 22.8 43.4 1982 100.0 68.2 31.8 100.0 79.1 20.9 44.6 1983 100.0 69.8 30.2 100.0 79.7 20.3 46.8 1984 100.0 69.2 30.8 100.0 79.5 20.5 46.9 1985 100.0% 68.9% 31.1% 100.0% 79.5% 20.5% 48.3% 1986 100.0 68.9 31.1 100.0 79.5 20.5 51.5 1987 100.0 69.0 31.0 100.0 80.2 19.8 51.4 1988 100.0 68.7 31.3 100.0 80.2 19.8 51.1 1989 100.0 68.5 31.5 100.0 80.3 19.7 50.3 1990 100.0% 69.4% 30.6% 100.0% 80.0% 20.0% 50.3% 1991 100.0 70.3 29.7 100.0 78.3 21.7 52.3 1992 100.0 71.3 28.7 100.0 77.1 22.9 50.1 1993 100.0 71.2 28.8 100.0 76.6 23.4 48.2 1994 100.0 71.0 29.0 100.0 75.7 24.3 48.8 1995 100.0% 71.2% 28.8% 100.0% 76.2% 23.8% 47.1% 1996 100.0 70.7 29.3 100.0 77.1 22.9 46.8 1997 100.0 70.4 29.6 100.0 77.8 22.2 43.9 1998 100.0 70.0 30.0 100.0 78.2 21.8 43.8 1999 100.0 69.5 30.5 100.0 78.0 22.0 44.3 2000 100.0% 69.8% 30.2% 100.0% 78.2% 21.8% 43.5% 2001 100.0 70.4 29.6 100.0 88.9 25.9 48.9 2002 100.0 71.5 28.5 100.0 96.8 30.6 58.5

(a) Beginning in 1974, includes state reimbursement to the Federal government, primarily for state share of the SSI program. (b) Principally grants-in-aid from the Federal government. but includes minor amounts collected from localities for shared programs. Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 177

E3. State Revenue, Expenditures and Surpluses or Deficits Selected Fiscal Years 1902 – 2002 ($Millions)

Total General (a) Surplus or Surplus or Year Revenue Expenditures Deficit (–) Revenue Expenditures Deficit (–) 1902 $ 192 $ 188 $ 4 $ 190 $ 186 $ 4 1913 376 388 (12) 376 388 (12) 1922 1,360 1,397 (37) 1,254 1,343 (89) 1927 2,152 2,047 105 2,015 1,976 39 1932 $ 2,541 $ 2,829 $ (288) $ 2,423 $ 2,766 $ (343) 1934 3,421 3,461 (40) 3,212 3,327 (115) 1936 4,023 3,862 161 3,672 3,640 32 1938 5,293 4,598 695 4,141 4,092 49 1940 $ 5,737 $ 5,209 $ 528 $ 4,382 $ 4,384 $ (2) 1942 6,870 5,343 1,527 5,132 4,549 583 1944 7,695 5,161 2,534 5,465 4,508 957 1946 8,576 7,066 1,510 6,284 5,245 1,039 1948 11,826 11,181 645 9,257 9,469 (212) 1950 $ 13,903 $ 15,082 $ (1,179) $ 11,262 $ 12,250 $ (988) 1952 16,815 15,834 981 13,429 13,697 (268) 1954 18,834 18,686 148 15,299 15,788 (489) 1956 22,199 21,686 513 18,389 18,857 (468) 1958 26,191 28,080 (1,889) 21,772 23,537 (1,765) 1960 $ 32,838 $ 31,596 $ 1,242 $ 27,363 $ 27,228 $ 135 1961 34,603 34,693 (90) 28,693 29,118 (425) 1962 37,595 36,402 1,193 31,157 31,281 (124) 1963 40,993 39,583 1,410 33,882 34,377 (495) 1964 45,167 42,583 2,584 37,648 37,292 356 1965 $ 48,827 $ 45,639 $ 3,188 $ 40,930 $ 40,446 $ 484 1966 55,246 51,123 4,123 46,757 46,090 667 1967 61,082 58,760 2,322 52,071 53,305 (1,234) 1968 68,460 66,254 2,206 59,132 60,395 (1,263) 1969 77,584 74,227 3,357 67,312 68,023 (711) 1970 $ 88,939 $ 85,055 $ 3,884 $ 77,755 $ 77,642 $ 113 1971 97,233 98,840 (1,607) 85,099 89,118 (4,019) 1972 112,343 109,255 3,088 98,632 98,810 (178) 1973 129,808 118,836 10,972 113,132 108,086 5,046 1974 140,815 132,134 8,681 122,327 119,891 2,436 1975 $ 157,033 $ 158,882 $ (1,849) $ 134,611 $ 138,303 $ (3,692) 1976 183,821 180,926 2,895 152,118 153,690 (1,572) 1977 204,426 191,225 13,201 169,126 164,351 4,775 1978 225,011 203,832 21,179 189,099 179,802 9,297 1979 247,059 224,666 22,393 208,048 200,534 7,514 1980 $ 276,962 $ 257,812 $ 19,150 $ 233,592 $ 228,223 $ 5,369 1981 310,828 291,527 19,301 258,159 253,654 4,505 1982 330,899 310,358 20,541 275,111 269,490 5,621 1983 357,661 334,019 23,642 290,480 285,042 5,438 1984 397,087 351,537 45,550 330,740 309,775 20,965 1985 $ 438,954 $ 390,828 $ 48,126 $ 365,344 $ 345,133 $ 20,211 1986 481,307 424,233 57,074 393,503 376,457 17,046 1987 516,509 455,696 60,813 419,054 403,939 15,115 1988 541,426 484,667 56,759 445,138 432,179 12,959 1989 586,931 525,077 61,854 482,721 469,269 13,452 1990 $ 632,462 $ 572,318 $ 60,144 $ 517,720 $ 508,284 $ 9,436 1991 661,192 628,804 32,388 551,722 554,901 (3,179) 1992 741,853 700,894 40,959 605,334 611,922 (6,588) 1993 804,495 742,936 61,559 653,135 646,088 7,048 1994 841,702 775,040 66,662 692,298 682,643 9,655 1995 $ 906,404 $ 837,082 $ 69,322 $ 739,024 $ 733,282 $ 5,742 1996 966,808 859,599 107,209 770,516 755,311 15,206 1997 1,040,257 894,132 146,125 815,442 788,915 26,527 1998 1,103,239 929,952 173,288 863,523 827,654 35,869 1999 1,152,870 998,365 154,505 906,076 889,475 16,601 2000 $ 1,260,829 $ 1,084,097 $ 176,732 $ 984,783 $ 964,723 $ 20,060 2001 1,180,421 1,185,260 (4,839) 1,049,389 1,044,346 5,043 2002 1,096,347 1,280,409 (184,062) 1,060,822 1,109,346 (48,524)

(a) Excludes utilities, liquor stores, and insurance trust transactions. Source: Department of Commerce, Bureau of the Census; and Tax Foundation computations. 178 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Payments

($Millions)

Continued

Selected Fiscal Years 1902 – 2002

E4. State Expenditures by Function

Public Public Health & Police Admini- Insurance to Other

Year Total Education Highways Welfare Hospitals Protection stration (a) Trust (b) Governments Other (c) 1902 $ 188 $ 17 $ 4 10 $ $ 32 — 23 $ – 52 $ $ 50 1913 388 55 26 16 53 $ 1 38 — 91 108 1922 1,397 164 303 38 125 4 69 $ 54 312 328 1927 2,047 218 514 40 170 7 96 71 596 335 1932 $ 2,829 $ 278 $ 843 $ 74 $ 215 $ 15 $ 114 $ 63 $ 801 $ 426 1934 3,461 228 738 363 203 15 108 64 1,318 424 1936 3,862 297 754 422 221 19 130 79 1,417 523 1938 4,598 347 815 453 268 30 146 302 1,516 721

1940 $ 5,209 $ 375 $ 793 $ 527 $ 300 $ 34 $ 151 $ 601 $ 1,654 $ 774 1942 5,343 391 790 523 299 40 164 505 1,780 851 1944 5,161 489 540 577 331 41 162 226 1,842 953 1946 7,066 518 613 680 424 45 192 1,158 2,092 1,344 1948 11,181 1,081 1,510 962 663 65 266 1,020 3,283 2,331 1950 $ 15,082 $ 1,358 $ 2,058 $ 1,566 $ 947 $ 85 $ 317 $ 2,177 $ 4,217 $ 2,357 1952 15,834 1,494 2,556 1,410 1,132 106 361 1,413 5,044 2,318 1953 16,850 1,634 2,781 1,534 1,184 119 399 1,416 5,384 2,399 1954 18,686 1,715 3,254 1,548 1,276 130 419 2,096 5,679 2,569 1955 $ 20,357 $ 1,905 $ 3,899 $ 1,600 $ 1,338 $ 139 $ 447 $ 2,411 $ 5,986 $ 2,632 1956 21,686 2,138 4,367 1,603 1,470 159 477 1,984 6,538 2,950 1957 24,235 2,342 4,875 1,826 1,571 179 531 2,313 7,440 3,158 1958 28,080 2,728 5,507 1,944 1,760 214 569 3,675 8,089 3,594 1959 31,125 3,093 6,414 2,124 1,850 228 619 4,259 8,689 3,849 1960 $ 31,596 $ 3,396 $ 6,070 $ 2,221 $ 1,896 $ 245 $ 654 $ 3,461 $ 9,443 $ 4,210 1961 34,693 3,792 6,230 2,311 2,059 261 726 4,701 10,114 4,499 1962 36,402 4,270 6,635 2,509 2,161 276 763 4,238 10,906 4,644 1963 39,583 4,718 7,425 2,712 2,330 297 830 4,306 11,885 5,080 1964 42,583 5,465 7,850 2,796 2,464 315 871 4,364 12,968 5,490 1965 $ 45,639 $ 6,181 $ 8,214 $ 2,998 $ 2,701 $ 348 $ 948 $ 4,170 $ 14,174 $ 5,905 1966 51,123 7,572 8,624 3,138 2,966 385 1,024 3,952 16,928 6,534 1967 58,760 9,384 9,423 4,291 3,358 441 1,175 4,268 19,056 7,364 1968 66,254 10,957 9,819 5,122 3,832 516 1,310 4,626 21,950 8,122 1969 74,227 12,304 10,414 6,464 4,258 585 1,496 4,911 24,779 9,016

1970 $ 85,055 $ 13,780 $ 11,044 $ 8,203 $ 4,788 $ 688 $ 1,720 $ 6,010 $ 28,892 $ 9,930 1971 98,840 15,800 12,304 10,518 5,400 797 1,950 8,327 32,640 11,104 1972 109,255 17,153 12,747 12,247 6,008 900 2,134 8,950 36,759 12,357 1973 118,836 18,283 12,072 14,147 6,506 1,017 2,451 9,167 40,822 14,371 1974 132,134 19,753 12,636 15,169 7,494 1,145 2,799 10,590 45,941 16,607 Tax Foundation State Governments 179

Payments

gain expanded to include financial administration,

he administration category was expanded to include

($Millions)

Selected Fiscal Years 1902 – 2002

E4. State Expenditures by Function (continued)

Public Public Health & Police Admini- Insurance to Other

Year Total Education Highways Welfare Hospitals Protection stration (a) Trust (b) Governments Other (c) 1975 $ 158,882 $ 22,902 $ 14,258 $ 17,457 $ 8,968 $ 1,314 $ 3,205 $ 18,860 $ 51,978 $ 19,940 1976 180,926 25,546 14,860 20,157 9,851 1,412 3,539 25,455 57,858 22,248 1977 191,225 27,073 13,853 22,646 11,209 1,569 3,983 23,426 62,460 25,006 1978 203,832 29,577 14,658 25,729 12,319 1,683 5,288 20,495 67,287 26,796 1979 224,653 31,517 17,079 28,742 13,786 1,825 5,953 20,111 75,963 29,677 1980 $ 257,812 $ 35,251 $ 20,661 $ 33,242 $ 15,666 $ 2,060 $ 6,840 $ 24,981 $ 84,504 $ 34,607 1981 291,527 39,664 20,688 38,580 18,028 2,270 7,366 32,221 93,180 39,530 1982 310,358 42,301 20,103 41,513 19,398 2,396 8,308 34,730 98,743 42,866 1983 334,019 44,584 21,153 44,454 20,834 2,622 9,198 42,180 101,309 47,684 1984 351,446 48,573 23,250 49,122 21,567 2,793 9,837 34,632 108,373 53,299 1985 $ 390,828 $ 53,667 $ 27,167 $ 52,688 $ 23,211 $ 3,114 $ 10,897 $ 37,940 $ 121,571 $ 60,573 1986 424,216 58,260 30,191 56,256 25,471 3,328 12,221 39,749 131,966 66,774 1987 455,696 61,647 31,488 61,123 27,202 3,636 13,339 43,316 141,425 72,520 1988 485,005 64,110 33,732 66,570 29,381 3,914 14,569 44,217 151,662 76,850 1989 525,077 68,583 35,318 73,136 32,360 4,138 16,038 46,995 165,415 83,094 1990 $ 572,318 $ 75,497 $ 36,464 $ 83,336 $ 35,543 $ 4,487 $ 17,707 $ 54,452 $ 175,028 $ 89,806 1991 628,836 80,468 38,911 100,114 38,504 4,785 18,942 64,214 186,540 96,356 1992 701,931 86,377 40,478 125,908 41,644 4,863 19,875 79,895 202,827 100,064 1993 743,244 90,368 42,056 137,077 44,601 4,961 21,135 86,960 214,095 101,992 1994 775,040 94,896 43,812 148,244 46,996 5,325 22,201 82,687 224,764 106,116 1995 $ 837,082 $ 101,510 $ 46,893 $ 160,421 $ 49,487 $ 5,735 $ 24,781 $ 93,692 $ 240,757 $ 113,808 1996 859,599 106,565 47,548 160,677 51,243 6,499 25,176 93,652 243,574 124,666 1997 894,132 111,624 48,773 167,461 51,420 6,670 27,274 94,738 258,235 103,792 1998 929,952 118,563 51,971 172,119 51,615 7,165 29,692 91,113 275,666 132,047 1999 998,365 126,185 56,242 182,238 54,391 7,810 32,558 97,144 295,892 145,905 2000 $ 1,084,097 $ 138,330 $ 61,942 $ 198,684 $ 59,529 $ 8,581 $ 34,500 $ 105,456 $ 317,058 $ 160,018 2001 1,184,146 152,350 78,785 262,706 78,693 10,164 38,140 118,920 350,874 187,438 2002 1,280,409 162,052 84,194 287,015 87,684 10,705 41,177 147,285 364,789 200,803

(a) Prior to 1983, the administration category included financial administration and general control. Between, 1983 and 1984, t financial administration, general control and general public buildings. From 1985 and beyond, the administration category was a judicial and legal, general public buildings and other government administration. (b) Includes employee retirement, unemployment compensation, workers compensation, and other social programs. (c) Includes interest, utilities, liquor stores and other remaining categories. Source: Department of Commerce, Bureau of the Census. 180 Facts and Figures on Government Finance, 38th Edition Tax Foundation

E5. State Expenditures by Function, Percentages Selected Fiscal Years 1902 – 2002

Public Public Health & Police Admini- Insurance Payments to Year Total Education Highways Welfare Hospitals Protection stration (a) Trust (b) Other Gov’ts Other (c) 1902 100.0% 9.0% 2.1% 5.3% 17.0% — 12.2% — 27.7% 26.6% 1913 100.0 14.2 6.7 4.1 13.7 0.3% 9.8 — 23.5 27.8 1922 100.0 11.7 21.7 2.7 8.9 0.3 4.9 3.9% 22.3 23.5 1927 100.0 10.6 25.1 2.0 8.3 0.3 4.7 3.5 29.1 16.4 1932 100.0% 9.8% 29.8% 2.6% 7.6% 0.5% 4.0% 2.2% 28.3% 15.1% 1934 100.0 6.6 21.3 10.5 5.9 0.4 3.1 1.8 38.1 12.3 1936 100.0 7.7 19.5 10.9 5.7 0.5 3.4 2.0 36.7 13.5 1938 100.0 7.5 17.7 9.9 5.8 0.7 3.2 6.6 33.0 15.7 1940 100.0% 7.2% 15.2% 10.1% 5.8% 0.7% 2.9% 11.5% 31.8% 14.9% 1942 100.0 7.3 14.8 9.8 5.6 0.7 3.1 9.5 33.3 15.9 1944 100.0 9.5 10.5 11.2 6.4 0.8 3.1 4.4 35.7 18.5 1946 100.0 7.3 8.7 9.6 6.0 0.6 2.7 16.4 29.6 19.0 1948 100.0 9.7 13.5 8.6 5.9 0.6 2.4 9.1 29.4 20.8 1950 100.0% 9.0% 13.6% 10.4% 6.3% 0.6% 2.1% 14.4% 28.0% 15.6% 1952 100.0 9.4 16.1 8.9 7.1 0.7 2.3 8.9 31.9 14.6 1954 100.0 9.2 17.4 8.3 6.8 0.7 2.2 11.2 30.4 13.7 1956 100.0 9.9 20.1 7.4 6.8 0.7 2.2 9.1 30.1 13.6 1958 100.0 9.7 19.6 6.9 6.3 0.8 2.0 13.1 28.8 12.8 1960 100.0% 10.7% 19.2% 7.0% 6.0% 0.8% 2.1% 11.0% 29.9% 13.3% 1961 100.0 10.9 18.0 6.7 5.9 0.8 2.1 13.6 29.2 13.0 1962 100.0 11.7 18.2 6.9 5.9 0.8 2.1 11.6 30.0 12.8 1963 100.0 11.9 18.8 6.9 5.9 0.8 2.1 10.9 30.0 12.8 1964 100.0 12.8 18.4 6.6 5.8 0.7 2.0 10.2 30.5 12.9 1965 100.0% 13.5% 18.0% 6.6% 5.9% 0.8% 2.1% 9.1% 31.1% 12.9% 1966 100.0 14.8 16.9 6.1 5.8 0.8 2.0 7.7 33.1 12.8 1967 100.0 16.0 16.0 7.3 5.7 0.8 2.0 7.3 32.4 12.5 1968 100.0 16.5 14.8 7.7 5.8 0.8 2.0 7.0 33.1 12.3 1969 100.0 16.6 14.0 8.7 5.7 0.8 2.0 6.6 33.4 12.1 1970 100.0% 16.2% 13.0% 9.6% 5.6% 0.8% 2.0% 7.1% 34.0% 11.7% 1971 100.0 16.0 12.4 10.6 5.5 0.8 2.0 8.4 33.0 11.2 1972 100.0 15.7 11.7 11.2 5.5 0.8 2.0 8.2 33.6 11.3 1973 100.0 15.4 10.2 11.9 5.5 0.9 2.1 7.7 34.4 12.1 1974 100.0 14.9 9.6 11.5 5.7 0.9 2.1 8.0 34.8 12.6 1975 100.0% 14.4% 9.0% 11.0% 5.6% 0.8% 2.0% 11.9% 32.7% 12.6% 1976 100.0 14.1 8.2 11.1 5.4 0.8 2.0 14.1 32.0 12.3 1977 100.0 14.2 7.2 11.8 5.9 0.8 2.1 12.3 32.7 13.1 1978 100.0 14.5 7.2 12.6 6.0 0.8 2.6 10.1 33.0 13.1 1979 100.0 14.0 7.6 12.8 6.1 0.8 2.6 9.0 33.8 13.2 1980 100.0% 13.7% 8.0% 12.9% 6.1% 0.8% 2.7% 9.7% 32.8% 13.4% 1981 100.0 13.6 7.1 13.2 6.2 0.8 2.5 11.1 32.0 13.6 1982 100.0 13.6 6.5 13.4 6.3 0.8 2.7 11.2 31.8 13.8 1983 100.0 13.3 6.3 13.3 6.2 0.8 2.8 12.6 30.3 14.3 1984 100.0 13.8 6.6 14.0 6.1 0.8 2.8 9.9 30.8 15.2 1985 100.0% 13.7% 7.0% 13.5% 5.9% 0.8% 2.8% 9.7% 31.1% 15.5% 1986 100.0 13.7 7.1 13.3 6.0 0.8 2.9 9.4 31.1 15.7 1987 100.0 13.5 6.9 13.4 6.0 0.8 2.9 9.5 31.0 15.9 1988 100.0 13.2 7.0 13.7 6.1 0.8 3.0 9.1 31.3 15.8 1989 100.0 13.1 6.7 13.9 6.2 0.8 3.1 9.0 31.5 15.8 1990 100.0% 13.2% 6.4% 14.6% 6.2% 0.8% 3.1% 9.5% 30.6% 15.7% 1991 100.0 12.8 6.2 15.9 6.1 0.8 3.0 10.2 29.7 15.3 1992 100.0 12.3 5.8 17.9 5.9 0.7 2.8 11.4 28.9 14.3 1993 100.0 12.2 5.7 18.4 6.0 0.7 2.8 11.7 28.8 13.7 1994 100.0 12.2 5.7 19.1 6.1 0.7 2.9 10.7 29.0 13.7 1995 100.0% 12.1% 5.6% 19.2% 5.9% 0.7% 3.0% 11.2% 28.8% 13.6% 1996 100.0 12.4 5.5 18.7 6.0 0.8 2.9 10.9 28.3 14.5 1997 100.0 12.5 5.5 18.7 5.8 0.7 3.1 10.6 28.9 11.6 1998 100.0 12.7 5.6 18.5 5.6 0.8 3.2 9.8 29.6 14.2 1999 100.0 12.6 5.6 18.3 5.4 0.8 3.3 9.7 29.6 14.6 2000 100.0% 12.8% 5.7% 18.3% 5.5% 0.8% 3.2% 9.7% 29.2% 14.8% 2001 100.0 12.9 6.6 22.2 6.6 0.9 3.2 10.0 29.6 15.8 2002 100.0 12.7 6.6 22.4 6.8 0.8 3.2 11.5 28.5 15.7

(a) Prior to 1983, the administration category included financial administration and general control. Between, 1983 and 1984, the administration category was expanded to include financial administration, general control and general public buildings. From 1985 and beyond, the administration category was again expanded to include financial administration, judicial and legal, general public buildings and other government administration. (b) Includes employee retirement, unemployment compensation, workers compensation, and other social programs. (c) Includes interest, utilities, liquor stores and other remaining categories. Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 181

E6. State Expenditures by Character Selected Fiscal Years 1902 – 2002 ($Millions)

Direct Payments Total Current Capital Assistance and Insurance to Other Year Total Direct (a) Operations Outlay Subsidies Interest Trust (b) Governments 1902 $ 188 $ 136 $ 114 $ 2 $ 10 $ 10 — $ 52 1913 388 297 218 48 17 14 — 91 1922 1,397 1,085 562 302 122 45 $ 54 312 1927 2,047 1,451 762 492 43 83 71 596 1932 $ 2,829 $ 2,028 $ 982 $ 786 $ 83 $ 114 $ 63 $ 801 1934 3,461 2,143 985 619 356 119 64 1,318 1936 3,862 2,445 1,192 634 416 124 79 1,417 1938 4,598 3,082 1,503 701 448 128 302 1,615 1940 $ 5,209 $ 3,555 $ 1,570 $ 737 $ 517 $ 130 $ 601 $ 1,654 1942 5,343 3,563 1,827 642 466 122 505 1,780 1944 5,161 3,319 2,134 330 527 101 226 1,842 1946 7,066 4,974 2,701 368 663 84 1,158 2,092 1948 11,181 7,897 3,837 1,456 1,499 86 1,020 3,283 1950 $ 15,082 $ 10,864 $ 4,450 $ 2,237 $ 1,891 $ 109 $ 2,177 $ 4,217 1952 15,834 10,790 5,173 2,658 1,402 144 1,413 5,044 1954 18,686 13,008 5,886 3,347 1,486 193 2,096 5,679 1956 21,686 15,148 6,758 4,564 1,531 311 1,984 6,538 1958 28,080 19,991 8,161 5,946 1,813 396 3,675 8,089 1960 $ 31,596 $ 22,152 $ 9,534 $ 6,607 $ 2,015 $ 536 $ 3,461 $ 9,443 1961 34,693 24,578 10,384 6,865 2,044 584 4,701 10,114 1962 36,402 25,495 11,290 7,214 2,118 635 4,238 10,906 1963 39,583 27,698 12,449 8,110 2,112 721 4,306 11,885 1964 42,583 29,616 13,492 8,820 2,175 765 4,364 12,968 1965 $ 45,639 $ 31,465 $ 14,930 $ 9,307 $ 2,236 $ 822 $ 4,170 $ 14,174 1966 51,123 34,195 16,855 10,193 2,301 894 3,952 16,928 1967 58,760 39,704 20,201 11,544 2,665 1,026 4,268 19,056 1968 66,254 44,304 23,379 12,210 2,960 1,128 4,626 21,950 1969 74,227 49,448 27,052 12,701 3,509 1,275 4,911 24,779 1970 $ 85,055 $ 56,163 $ 30,971 $ 13,295 $ 4,387 $ 1,499 $ 6,010 $ 28,892 1971 98,840 66,200 35,846 14,736 5,531 1,761 8,327 32,640 1972 109,255 72,496 39,790 15,286 6,337 2,135 8,950 36,759 1973 118,836 78,014 44,838 14,677 6,897 2,434 9,167 40,822 1974 132,134 86,193 50,803 15,417 6,521 2,863 10,590 45,941 1975 $ 158,882 $ 106,905 $ 60,793 $ 17,307 $ 6,673 $ 3,272 $ 18,860 $ 51,978 1976 180,926 123,069 68,175 18,009 7,290 4,140 25,455 57,858 1977 191,225 128,765 75,683 16,964 7,556 5,136 23,426 62,460 1978 203,832 136,545 86,153 16,064 8,341 5,493 20,495 67,287 1979 224,666 148,691 94,533 19,124 8,878 6,048 20,107 75,975 1980 $ 257,812 $ 173,308 $ 108,131 $ 23,325 $ 9,818 $ 7,053 $ 24,981 $ 84,504 1981 291,527 198,348 122,794 24,286 10,889 8,157 32,221 93,180 1982 310,358 211,615 133,152 23,466 10,867 9,400 34,730 98,743 1983 334,019 233,132 144,018 23,351 11,875 11,708 42,180 100,887 1984 351,446 243,073 156,734 25,583 12,386 13,738 34,632 108,373 1985 $ 390,828 $ 269,257 $ 172,210 $ 30,657 $ 12,841 $ 15,608 $ 37,940 $ 121,571 1986 424,216 292,249 186,188 34,550 14,162 17,601 39,749 131,966 1987 455,752 314,326 199,659 37,207 14,705 19,382 43,373 141,426 1988 484,984 333,322 213,231 40,666 15,100 20,208 44,217 151,662 1989 525,077 359,571 232,873 43,121 15,421 21,160 46,995 165,506 1990 $ 571,909 $ 396,813 $ 257,585 $ 45,508 $ 16,902 $ 22,367 $ 54,452 $ 175,096 1991 628,634 442,165 286,802 47,937 18,876 24,189 64,360 186,469 1992 700,894 499,580 323,830 50,126 20,784 25,482 79,359 201,313 1993 742,936 528,999 345,397 49,776 21,976 24,800 87,050 213,937 1994 775,040 550,276 368,009 52,895 22,192 24,494 82,687 224,764 1995 $ 837,082 $ 596,325 $ 396,035 $ 57,829 $ 23,511 $ 25,259 $ 93,692 $ 240,757 1996 859,599 607,594 405,527 58,927 23,313 26,175 93,652 252,005 1997 894,132 629,049 425,828 59,599 21,858 27,026 94,738 265,083 1998 929,952 651,098 446,440 64,441 21,515 27,590 91,113 278,853 1999 998,365 693,432 476,968 68,509 22,229 28,582 97,144 304,933 2000 $ 1,084,097 $ 757,027 $ 523,114 $ 76,233 $ 22,136 $ 30,089 $ 105,456 $ 327,070 2001 1,185,260 833,822 578,319 81,976 23,495 31,198 119,985 350,323 2002 1,280,409 915,620 620,882 89,918 24,313 33,219 147,285 364,789

(a) Includes liquor stores and utility expenditures where applicable. (b) Includes employee retirement, unemployment compensation, and other social programs. Source: Department of Commerce, Bureau of the Census. 182 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Intergovernmental

($Millions)

Continued

From Own Sources

General Revenue

Selected Fiscal Years 1902 – 2002

E7. State Revenues by Source

Total Total Own Charges and Liquor Insurance From From

Year Revenues Sources Total Taxes Miscellaneous Stores Trust Federal Local 1902 $ 192 $ 183 $ 181 $ 156 $ 25 $ 2 — $ 3 $ 6 1913 376 360 360 301 59 — — 6 10 1922 1,360 1,234 1,128 947 181 — $ 106 99 27 1927 2,152 1,994 1,857 1,608 249 — 137 107 51 1932 $ 2,541 $ 2,274 $ 2,156 $ 1,890 $ 266 — $ 118 $ 222 $ 45 1934 3,421 2,452 2,243 1,979 264 $ 90 119 933 36 1936 4,023 3,265 2,914 2,618 296 183 168 719 39 1938 5,293 4,612 3,460 3,132 328 262 890 633 48

1940 $ 5,737 $ 5,012 $ 3,657 $ 3,313 $ 344 $ 281 $ 1,074 $ 667 $ 58 1942 6,870 6,012 4,274 3,903 370 373 1,366 802 56 1944 7,695 6,714 4,484 4,071 413 528 1,702 926 55 1946 8,576 7,712 5,419 4,937 482 798 1,494 802 63 1948 11,826 10,086 7,517 6,743 774 857 1,711 1,643 97 1950 $ 13,903 $ 11,480 $ 8,839 $ 7,930 $ 909 $ 810 $ 1,831 $ 2,275 $ 148 1952 16,815 14,330 10,944 9,857 1,087 924 2,462 2,329 156 1953 17,979 15,218 11,750 10,552 1,198 967 2,501 2,570 191 1954 18,834 15,951 12,417 11,089 1,328 974 2,560 2,668 215 1955 $ 19,667 $ 16,678 $ 13,205 $ 11,597 $ 1,608 $ 962 $ 2,511 $ 2,762 $ 226 1956 22,199 18,903 15,093 13,375 1,718 1,019 2,791 3,027 269 1957 24,656 20,728 16,454 14,531 1,923 1,065 3,209 3,500 427 1958 26,191 21,427 17,008 14,919 2,089 1,058 3,361 4,461 302 1959 29,164 22,912 18,196 15,848 2,348 1,085 3,631 5,888 364

1960 $ 32,838 $ 26,094 $ 20,618 $ 18,036 $ 2,583 $ 1,128 $ 4,347 $ 6,382 $ 363 1961 34,603 27,821 21,911 19,057 2,854 1,119 4,791 6,412 370 1962 37,595 30,115 23,677 20,561 3,116 1,134 5,304 7,108 373 1963 40,993 32,750 25,639 22,117 3,523 1,164 5,950 7,832 411 1964 45,167 35,703 28,184 24,243 3,942 1,195 6,324 9,046 417 1965 $ 48,827 $ 38,507 $ 30,610 $ 26,126 $ 4,483 $ 1,270 $ 6,627 $ 9,874 $ 447 1966 55,246 43,000 34,511 29,380 5,131 1,361 7,128 11,743 503 1967 61,082 46,793 37,782 31,926 5,856 1,470 7,541 13,616 673 1968 68,460 52,525 43,197 36,400 6,797 1,557 7,771 15,228 707 1969 77,584 59,809 49,537 41,931 7,606 1,663 8,609 16,907 868 Tax Foundation State Governments 183

Intergovernmental

Utility

($Millions)

From Own Sources

General Revenue

Selected Fiscal Years 1902 – 2002

E7. State Revenues by Source (continued)

Total Total Own Charges and and Liquor Insurance From From

Year Revenues Sources Total Taxes Miscellaneous Stores Trust Federal Local 1970 $ 88,939 $ 68,691 $ 57,507 $ 47,962 $ 9,545 $ 1,748 $ 9,437 $ 19,252 $ 995 1971 97,233 73,424 61,290 51,541 9,749 1,814 10,320 22,754 1,054 1972 112,344 84,362 70,651 59,870 10,780 1,905 11,806 26,791 1,191 1973 129,808 97,108 80,432 68,069 12,363 1,985 14,690 31,361 1,339 1974 140,815 107,645 89,157 74,207 14,950 2,049 16,439 31,632 1,538

1975 $ 157,033 $ 119,206 $ 96,784 $ 80,155 $ 16,629 $ 2,129 $ 20,293 $ 36,148 $ 1,680 1976 183,821 139,104 107,401 89,256 18,145 2,196 29,508 42,013 2,704 1977 204,426 155,799 120,499 101,085 19,414 2,244 32,365 45,890 2,737 1978 225,011 171,550 135,638 113,261 22,377 2,388 32,562 50,200 3,261 1979 247,059 189,972 150,961 124,963 25,998 2,504 35,370 54,548 2,539 1980 $ 276,962 $ 212,636 $ 169,265 $ 137,075 $ 32,190 $ 2,765 $ 39,301 $ 61,892 $ 2,434 1981 310,828 240,042 187,374 149,738 37,636 2,805 48,041 67,868 2,918 1982 330,899 261,732 205,945 162,607 43,338 2,854 50,848 66,026 3,139 1983 357,661 284,933 217,752 171,440 46,312 2,819 61,971 68,986 3,742 1984 397,087 315,637 249,290 196,795 52,495 2,759 60,950 76,140 5,310 1985 $ 438,954 $ 349,030 $ 275,422 $ 215,320 $ 60,102 $ 2,753 $ 67,907 $ 84,469 $ 5,453 1986 481,307 382,733 294,929 228,082 66,848 2,807 82,090 92,666 5,908 1987 516,509 414,127 316,673 246,501 70,173 2,812 91,678 95,463 6,918 1988 541,426 434,185 337,897 264,146 73,751 2,767 90,491 100,478 6,763 1989 586,931 471,166 366,956 284,413 82,543 2,788 98,174 108,235 7,530 1990 $ 632,462 $ 506,133 $ 391,096 $ 300,489 $ 90,607 $ 2,907 $ 101,817 $ 118,353 $ 7,995 1991 661,191 517,658 408,188 310,561 97,627 3,013 103,197 134,926 8,607 1992 741,853 571,951 435,431 327,822 107,610 6,579 129,940 159,041 10,861 1993 804,495 615,864 464,505 353,328 111,177 6,746 144,614 177,560 11,070 1994 841,702 637,184 487,780 373,319 114,461 6,836 142,568 191,451 13,067 1995 $ 906,404 $ 690,846 $ 523,466 $ 399,147 $ 124,319 $ 6,919 $ 160,462 $ 202,485 $ 13,073 1996 966,808 745,439 549,147 418,390 130,757 7,079 189,213 207,984 13,384 1997 1,040,257 809,397 584,583 444,197 140,386 7,337 217,477 215,839 15,020 1998 1,103,239 862,450 622,734 473,051 149,682 7,687 232,029 224,444 16,345 1999 1,152,870 899,178 652,384 499,943 152,441 7,956 238,838 238,941 14,751 2000 $ 1,260,829 $ 986,448 $ 710,402 $ 539,655 $ 170,747 $ 8,407 $ 267,639 $ 259,114 $ 15,268 2001 1,180,303 1,049,296 743,667 559,679 183,599 4,091 120,009 268,018 16,268 2002 1,096,347 1,060,822 726,882 534,063 191,335 4,287 147,285 289,882 16,648

Source: Department of Commerce, Bureau of the Census. 184 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Intergovernmental

Utility

Continued

From Own Sources

General Revenue

Selected Fiscal Years 1902 – 2002

E8. State Revenues by Source, Percentages

Total Total Own Charges and and Liquor Insurance From From

Year Revenues Sources Total Taxes Miscellaneous Stores Trust Federal Local 1902 100.0% 95.3% 94.3% 81.3% 13.0% 1.0% — 1.6% 3.1% 1913 100.0 95.7 95.7 80.1 15.7 — — 1.6 2.7 1922 100.0 90.7 82.9 69.6 13.3 — 7.8% 7.3 2.0 1927 100.0 92.7 86.3 74.7 11.6 — 6.4 5.0 2.4

1932 100.0% 89.5% 84.8% 74.4% 10.5% — 4.6% 8.7% 1.8% 1934 100.0 71.7 65.6 57.8 7.7 2.6% 3.5 27.3 1.1 1936 100.0 81.2 72.4 65.1 7.4 4.5 4.2 17.9 1.0 1938 100.0 87.1 65.4 59.2 6.2 4.9 16.8 12.0 0.9 1940 100.0% 87.4% 63.7% 57.7% 6.0% 4.9% 18.7% 11.6% 1.0% 1942 100.0 87.5 62.2 56.8 5.4 5.4 19.9 11.7 0.8 1944 100.0 87.3 58.3 52.9 5.4 6.9 22.1 12.0 0.7 1946 100.0 89.9 63.2 57.6 5.6 9.3 17.4 9.4 0.7 1948 100.0 85.3 63.6 57.0 6.5 7.2 14.5 13.9 0.8 1950 100.0% 82.6% 63.6% 57.0% 6.5% 5.8% 13.2% 16.4% 1.1% 1952 100.0 85.2 65.1 58.6 6.5 5.5 14.6 13.9 0.9 1953 100.0 84.6 65.4 58.7 6.7 5.4 13.9 14.3 1.1 1954 100.0 84.7 65.9 58.9 7.1 5.2 13.6 14.2 1.1

1955 100.0% 84.8% 67.1% 59.0% 8.2% 4.9% 12.8% 14.0% 1.1% 1956 100.0 85.2 68.0 60.3 7.7 4.6 12.6 13.6 1.2 1957 100.0 84.1 66.7 58.9 7.8 4.3 13.0 14.2 1.7 1958 100.0 81.8 64.9 57.0 8.0 4.0 12.8 17.0 1.2 1959 100.0 78.6 62.4 54.3 8.1 3.7 12.5 20.2 1.2 1960 100.0% 79.5% 62.8% 54.9% 7.9% 3.4% 13.2% 19.4% 1.1% 1921 100.0 80.4 63.3 55.1 8.2 3.2 13.8 18.5 1.1 1962 100.0 80.1 63.0 54.7 8.3 3.0 14.1 18.9 1.0 1963 100.0 79.9 62.5 54.0 8.6 2.8 14.5 19.1 1.0 1964 100.0 79.0 62.4 53.7 8.7 2.6 14.0 20.0 0.9

1965 100.0% 78.9% 62.7% 53.5% 9.2% 2.6% 13.6% 20.2% 0.9% 1966 100.0 77.8 62.5 53.2 9.3 2.5 12.9 21.3 0.9 1967 100.0 76.6 61.9 52.3 9.6 2.4 12.3 22.3 1.1 1968 100.0 76.7 63.1 53.2 9.9 2.3 11.4 22.2 1.0 1969 100.0 77.1 63.8 54.0 9.8 2.1 11.1 21.8 1.1 Tax Foundation State Governments 185

Intergovernmental

From Own Sources

General Revenue

Selected Fiscal Years 1902 – 2002

E8. State Revenues by Source, Percentages (continued)

Total Total Own Charges and Liquor Insurance From From

Year Revenues Sources Total Taxes Miscellaneous Stores Trust Federal Local 1970 100.0% 77.2% 64.7% 53.9% 10.7% 2.0% 10.6% 21.6% 1.1% 1971 100.0 75.5 63.0 53.0 10.0 1.9 10.6 23.4 1.1 1972 100.0 75.1 62.9 53.3 9.6 1.7 10.5 23.8 1.1 1973 100.0 74.8 62.0 52.4 9.5 1.5 11.3 24.2 1.0 1974 100.0 76.4 63.3 52.7 10.6 1.5 11.7 22.5 1.1

1975 100.0% 75.9% 61.6% 51.0% 10.6% 1.4% 12.9% 23.0% 1.1% 1976 100.0 75.7 58.4 48.6 9.9 1.2 16.1 22.9 1.5 1977 100.0 76.2 58.9 49.4 9.5 1.1 15.8 22.4 1.3 1978 100.0 76.2 60.3 50.3 9.9 1.1 14.5 22.3 1.4 1979 100.0 76.9 61.1 50.6 10.5 1.0 14.3 22.1 1.0

1980 100.0% 76.8% 61.1% 49.5% 11.6% 1.0% 14.2% 22.3% 0.9% 1981 100.0 77.2 60.3 48.2 12.1 0.9 15.5 21.8 0.9 1982 100.0 79.1 62.2 49.1 13.1 0.9 15.4 20.0 0.9 1983 100.0 79.7 60.9 47.9 12.9 0.8 17.3 19.3 1.0 1984 100.0 79.5 62.8 49.6 13.2 0.7 15.3 19.2 1.3 1985 100.0% 79.5% 62.7% 49.1% 13.7% 0.6% 15.5% 19.2% 1.2% 1986 100.0 79.5 61.3 47.4 13.9 0.6 17.1 19.3 1.2 1987 100.0 80.2 61.3 47.7 13.6 0.5 17.7 18.5 1.3 1988 100.0 80.2 62.4 48.8 13.6 0.5 16.7 18.6 1.2 1989 100.0 80.3 62.5 48.5 14.1 0.5 16.7 18.4 1.3

1990 100.0% 80.0% 61.8% 47.5% 14.3% 0.5% 16.1% 18.7% 1.3% 1991 100.0 78.3 61.7 47.0 14.8 0.5 15.6 20.4 1.3 1992 100.0 77.1 58.7 44.2 14.5 0.9 17.5 21.4 1.5 1993 100.0 76.6 57.7 43.9 13.8 0.8 18.0 22.1 1.4 1994 100.0 75.7 58.0 44.4 13.6 0.8 16.9 22.7 1.6 1995 100.0% 76.2% 57.8% 44.0% 13.7% 0.8% 17.7% 22.3% 1.4% 1996 100.0 77.1 56.8 43.3 13.5 0.7 19.6 21.5 1.4 1997 100.0 77.8 56.2 42.7 13.5 0.7 20.9 20.7 1.4 1998 100.0 78.2 56.4 42.9 13.6 0.7 21.0 20.3 1.5 1999 100.0 78.0 56.6 43.4 13.2 0.7 20.7 20.7 1.3 2000 100.0% 78.2% 56.3% 42.8% 13.5% 0.7% 21.2% 20.6% 1.2% 2001 100.0 88.9 63.0 47.4 15.6 0.3 10.2 22.7 1.4 2002 100.0 96.8 66.3 48.7 17.5 0.4 13.4 26.4 1.5

Source: Department of Commerce, Bureau of the Census. 186 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Millions)

Continued

Selected Fiscal Years 1902 – 2003

————$ 82$ 74 82$ ————$ ————140161

E9. State Tax Collections by Source

Individual Corporate General Motor

Year Total Income Income sales Fuels Tobacco Property Other 1902 $ 156 — 1913 301 — 1922 947 $ 43 $ 58 — $ 13 — 348 485 1927 1,608 70 92 — 259 — 370 817 1932 $ 1,890 $ 74 $ 79 $ 7 $ 527 $ 19 $ 328 $ 856 1934 1,979 80 49 173 565 25 273 814 1936 2,618 153 113 364 687 44 228 1,029 1938 3,132 218 165 447 777 55 244 1,226 1940 $ 3,313 $ 206 $ 155 $ 499 $ 839 $ 97 $ 260 $ 1,257 1941 3,606 225 197 575 913 106 268 1,322 1942 3,903 249 269 632 940 130 264 1,419 1943 3,964 293 340 671 776 141 259 1,484 1944 4,071 316 446 720 684 159 243 1,503 1945 $ 4,349 $ 357 $ 453 $ 776 $ 696 $ 145 $ 276 $ 1,646 1946 4,937 389 442 899 886 198 249 1,874 1947 5,721 418 451 1,181 1,110 245 261 2,055 1948 6,743 499 585 1,478 1,259 337 276 2,309 1949 7,376 593 641 1,609 1,361 388 276 2,508

1950 $ 7,930 $ 724 $ 586 $ 1,670 $ 1,544 $ 414 $ 307 $ 2,685 1951 8,933 805 687 2,000 1,710 430 346 2,955 1952 9,857 913 838 2,229 1,870 449 370 3,188 1953 10,552 969 810 2,433 2,019 469 365 3,487 1954 11,089 1,004 772 2,540 2,218 464 391 3,700 1955 $ 11,597 $ 1,094 $ 737 $ 2,637 $ 2,353 $ 459 $ 412 $ 3,905 1956 13,375 1,374 890 3,036 2,687 515 467 4,406 1957 14,531 1,563 984 3,373 2,828 556 479 4,748 1958 14,919 1,544 1,018 3,507 2,919 616 533 4,782 1959 15,848 1,764 1,001 3,697 3,058 675 566 5,087 1960 $ 18,036 $ 2,209 $ 1,180 $ 4,302 $ 3,335 $ 923 $ 607 $ 5,480 1961 19,057 2,355 1,266 4,510 3,431 1,001 631 5,863 1962 20,561 2,728 1,308 5,111 3,665 1,075 640 6,034 1963 22,117 2,956 1,505 5,539 3,851 1,124 688 6,454 1964 24,243 3,415 1,695 6,084 4,059 1,196 722 7,072 1965 $ 26,126 $ 3,657 $ 1,929 $ 6,711 $ 4,300 $ 1,284 $ 766 $ 7,479 1966 29,380 4,288 2,038 7,873 4,627 1,541 834 8,179 1967 31,926 4,909 2,227 8,923 4,837 1,615 862 8,553 1968 36,400 6,231 2,518 10,441 5,178 1,886 912 9,234 1969 41,931 7,527 3,180 12,443 5,644 2,056 981 10,100 Tax Foundation State Governments 187

($Millions)

Selected Fiscal Years 1902 – 2003

E9. State Tax Collections by Source (continued)

Individual Corporate General Motor

Year Total Income Income sales Fuels Tobacco Property Other 1970 $ 47,962 $ 9,183 $ 3,738 $ 14,177 $ 6,283 $ 2,308 $ 1,092 $ 11,181 1971 51,541 10,153 3,424 15,473 6,628 2,536 1,126 12,201 1972 59,870 12,996 4,416 17,619 7,216 2,831 1,257 13,535 1973 68,069 15,587 5,425 19,793 8,058 3,112 1,312 14,782 1974 74,207 17,078 6,015 22,612 8,207 3,250 1,301 15,744

1975 $ 80,155 $ 18,819 $ 6,642 $ 24,780 $ 8,255 $ 3,286 $ 1,451 $ 16,922 1976 89,256 21,448 7,273 27,333 8,660 3,462 2,118 18,962 1977 101,085 25,493 9,174 30,896 9,088 3,500 2,260 20,674 1978 113,261 29,105 10,738 35,280 9,501 3,653 2,364 22,620 1979 124,908 32,622 12,128 39,505 9,980 3,640 2,490 24,543 1980 $ 137,075 $ 37,089 $ 13,321 $ 43,168 $ 9,722 $ 3,738 $ 2,892 $ 27,145 1981 149,738 40,895 14,143 46,412 9,734 3,893 2,949 31,712 1982 162,607 45,668 14,002 50,357 10,473 3,958 3,116 35,033 1983 171,464 49,789 13,153 53,643 10,793 4,001 3,281 36,804 1984 196,905 59,002 15,511 62,564 12,406 3,949 3,862 39,611 1985 $ 215,893 $ 63,908 $ 17,631 $ 69,633 $ 13,344 $ 4,534 $ 3,984 $ 42,859 1986 228,054 67,469 18,363 74,821 14,087 4,449 4,355 44,510 1987 246,501 76,038 20,740 79,819 15,661 4,606 4,613 45,024 1988 264,146 80,133 21,685 87,010 17,196 4,801 5,049 48,272 1989 284,413 88,693 23,861 93,414 18,029 5,039 5,417 49,960

1990 $ 300,489 $ 96,076 $ 21,751 $ 99,702 $ 19,379 $ 5,541 $ 5,848 $ 52,191 1991 310,561 99,278 20,356 103,165 20,638 5,980 6,227 54,917 1992 327,821 104,400 21,565 107,578 22,197 6,103 6,593 59,385 1993 353,328 112,555 24,208 114,909 23,568 6,229 7,053 64,805 1994 373,319 117,128 25,692 123,006 24,490 6,717 8,386 67,900 1995 $ 399,147 $ 125,610 $ 29,075 $ 132,236 $ 25,440 $ 7,348 $ 9,518 $ 69,920 1996 418,390 133,547 29,316 139,363 25,988 7,338 9,974 72,865 1997 444,197 144,950 30,718 147,414 27,214 7,485 10,303 76,113 1998 473,051 160,115 31,089 155,272 28,345 7,748 10,659 79,825 1999 499,943 172,764 30,766 164,378 29,169 8,170 11,654 83,042 2000 $ 539,655 $ 194,573 $ 32,522 $ 174,461 $ 29,968 $ 8,391 $ 10,996 $ 88,744 2001 559,679 208,079 31,687 179,318 31,025 8,643 10,430 90,497 2002 534,063 184,781 25,867 179,492 31,968 8,902 9,404 93,649 2003 546,694 181,931 28,471 184,584 32,180 11,477 9,893 98,158

Note: Does not include unemployment taxes. Source: Department of Commerce, Bureau of the Census. 188 Facts and Figures on Government Finance, 38th Edition Tax Foundation

46.5 53.5

52.6% 47.4%

Continued

Selected Fiscal Years 1902 – 2003

E10. State Tax Collections by Source, Percentages

—————

Individual Corporate General Motor

1922 100.0 4.5% 6.1% — 1.4% — 36.7 51.2 1927 100.0 4.4 5.7 — 16.1 — 23.0 50.8

1913 100.0

Year Total Income Income sales Fuels Tobacco Property Other 1902 100.0%

1932 100.0% 3.9% 4.2% 0.4% 27.9% 1.0% 17.4% 45.3% 1934 100.0 4.0 2.5 8.7 28.5 1.3 13.8 41.1 1936 100.0 5.8 4.3 13.9 26.2 1.7 8.7 39.3 1938 100.0 7.0 5.3 14.3 24.8 1.8 7.8 39.1 1940 100.0% 6.2% 4.7% 15.1% 25.3% 2.9% 7.8% 37.9% 1941 100.0 6.2 5.5 15.9 25.3 2.9 7.4 36.7 1942 100.0 6.4 6.9 16.2 24.1 3.3 6.8 36.4 1943 100.0 7.4 8.6 16.9 19.6 3.6 6.5 37.4 1944 100.0 7.8 11.0 17.7 16.8 3.9 6.0 36.9 1945 100.0% 8.2% 10.4% 17.8% 16.0% 3.3% 6.3% 37.8% 1946 100.0 7.9 9.0 18.2 17.9 4.0 5.0 38.0 1947 100.0 7.3 7.9 20.6 19.4 4.3 4.6 35.9 1948 100.0 7.4 8.7 21.9 18.7 5.0 4.1 34.2 1949 100.0 8.0 8.7 21.8 18.5 5.3 3.7 34.0

1950 100.0% 9.1% 7.4% 21.1% 19.5% 5.2% 3.9% 33.9% 1951 100.0 9.0 7.7 22.4 19.1 4.8 3.9 33.1 1952 100.0 9.3 8.5 22.6 19.0 4.6 3.8 32.3 1953 100.0 9.2 7.7 23.1 19.1 4.4 3.5 33.0 1954 100.0 9.1 7.0 22.9 20.0 4.2 3.5 33.4 1955 100.0% 9.4% 6.4% 22.7% 20.3% 4.0% 3.6% 33.7% 1956 100.0 10.3 6.7 22.7 20.1 3.9 3.5 32.9 1957 100.0 10.8 6.8 23.2 19.5 3.8 3.3 32.7 1958 100.0 10.3 6.8 23.5 19.6 4.1 3.6 32.1 1959 100.0 11.1 6.3 23.3 19.3 4.3 3.6 32.1 1960 100.0% 12.2% 6.5% 23.9% 18.5% 5.1% 3.4% 30.4% 1961 100.0 12.4 6.6 23.7 18.0 5.3 3.3 30.8 1962 100.0 13.3 6.4 24.9 17.8 5.2 3.1 29.3 1963 100.0 13.4 6.8 25.0 17.4 5.1 3.1 29.2 1964 100.0 14.1 7.0 25.1 16.7 4.9 3.0 29.2 1965 100.0% 14.0% 7.4% 25.7% 16.5% 4.9% 2.9% 28.6% 1966 100.0 14.6 6.9 26.8 15.7 5.2 2.8 27.8 1967 100.0 15.4 7.0 27.9 15.2 5.1 2.7 26.8 1968 100.0 17.1 6.9 28.7 14.2 5.2 2.5 25.4 1969 100.0 18.0 7.6 29.7 13.5 4.9 2.3 24.1 Tax Foundation State Governments 189

Selected Fiscal Years 1902 – 2003

Individual Corporate General Motor

E10. State Tax Collections by Source, Percentages (continued)

Year Total Income Income sales Fuels Tobacco Property Other 1970 100.0% 19.1% 7.8% 29.6% 13.1% 4.8% 2.3% 23.3% 1971 100.0 19.7 6.6 30.0 12.9 4.9 2.2 23.7 1972 100.0 21.7 7.4 29.4 12.1 4.7 2.1 22.6 1973 100.0 22.9 8.0 29.1 11.8 4.6 1.9 21.7 1974 100.0 23.0 8.1 30.5 11.1 4.4 1.8 21.2 1975 100.0% 23.5% 8.3% 30.9% 10.3% 4.1% 1.8% 21.1% 1976 100.0 24.0 8.1 30.6 9.7 3.9 2.4 21.2 1977 100.0 25.2 9.1 30.6 9.0 3.5 2.2 20.5 1978 100.0 25.7 9.5 31.1 8.4 3.2 2.1 20.0 1979 100.0 26.1 9.7 31.6 8.0 2.9 2.0 19.6 1980 100.0% 27.1% 9.7% 31.5% 7.1% 2.7% 2.1% 19.8% 1981 100.0 27.3 9.4 31.0 6.5 2.6 2.0 21.2 1982 100.0 28.1 8.6 31.0 6.4 2.4 1.9 21.5 1983 100.0 29.0 7.7 31.3 6.3 2.3 1.9 21.5 1984 100.0 30.0 7.9 31.8 6.3 2.0 2.0 20.1

1985 100.0% 29.6% 8.2% 32.3% 6.2% 2.1% 1.8% 19.9% 1986 100.0 29.6 8.1 32.8 6.2 2.0 1.9 19.5 1987 100.0 30.8 8.4 32.4 6.4 1.9 1.9 18.3 1988 100.0 30.3 8.2 32.9 6.5 1.8 1.9 18.3 1989 100.0 31.2 8.4 32.8 6.3 1.8 1.9 17.6 1990 100.0% 32.0% 7.2% 33.2% 6.4% 1.8% 1.9% 17.4% 1991 100.0 32.0 6.6 33.2 6.6 1.9 2.0 17.7 1992 100.0 31.8 6.6 32.8 6.8 1.9 2.0 18.1 1993 100.0 31.9 6.9 32.5 6.7 1.8 2.0 18.3 1994 100.0 31.4 6.9 32.9 6.6 1.8 2.2 18.2 1995 100.0% 31.5% 7.3% 33.1% 6.4% 1.8% 2.4% 17.5% 1996 100.0 31.9 7.0 33.3 6.2 1.8 2.4 17.4 1997 100.0 32.6 6.9 33.2 6.1 1.7 2.3 17.1 1998 100.0 33.8 6.6 32.8 6.0 1.6 2.3 16.9 1999 100.0 34.6 6.2 32.9 5.8 1.6 2.3 16.6 2000 100.0% 36.1% 6.0% 32.3% 5.6% 1.6% 2.0% 16.4% 2001 100.0 37.2 5.7 32.0 5.5 1.5 1.9 16.2 2002 100.0 34.6 4.8 33.6 6.0 1.7 1.8 17.5 2003 100.0 33.3 5.2 33.8 5.9 2.1 1.8 18.0

Note: Does not include unemployment taxes Source: Department of Commerce, Bureau of the Census. 190 Facts and Figures on Government Finance, 38th Edition Tax Foundation

E11. State Lottery Sales and Profits Fiscal Year 2003

Percentage Change Total Sales Per Capita Sales Total Profits of Revenue in Sales State ($Millions) ($Millions) ($Millions) Going to State (FY’02 to FY’03) Total (a) $44,952.6 $ 155.33 $ 13,990.59 31.12% 6.6% Arizona $ 322.3 $ 58.48 $ 96.29 29.88% 9.3% California 2,781.6 78.92 1,026.48 36.90 – 4.6 Colorado 391.5 86.51 105.00 26.82 – 4.0 Connecticut 865.3 249.29 257.06 29.71 – 4.7 Delaware (c) 628.1 773.74 213.00 33.91 – 6.8 Florida $ 2,868.0 $ 170.15 $ 1,035.18 36.09% 23.1% Georgia 2,604.4 302.33 751.50 28.85 6.3 Idaho 98.0 72.32 20.50 20.92 5.7 Illinois 1,585.6 125.64 540.30 34.07 – 0.3 Indiana 664.4 107.58 175.60 26.43 6.1 Iowa $ 187.8 $ 63.89 $ 48.10 25.61% 3.6% Kansas 210.8 77.58 64.30 30.50 10.9 Kentucky 673.5 164.11 180.76 26.84 5.4 Louisiana 311.5 69.43 111.05 35.65 – 0.1 Maine 164.6 126.59 39.25 23.85 4.2 Maryland $ 1,322.6 $ 241.36 $ 444.89 33.64% 1.2% Massachusetts 4,197.8 653.08 889.49 21.19 – 0.4 Michigan 1,783.4 177.25 586.04 32.86 5.6 Minnesota 351.8 69.78 79.40 22.57 – 6.7 Missouri 708.6 124.59 193.90 27.36 21.1 Montana $ 34.7 $ 37.94 $ 7.45 21.48% 3.1% Nebraska 80.9 46.68 19.97 24.68 9.5 New Hampshire 221.2 172.69 66.57 30.09 3.9 New Jersey 2,074.1 240.98 764.21 36.85 0.3 New Mexico 137.3 73.70 33.10 24.10 2.5 New York $ 5,396.0 $ 281.59 $ 1,780.36 32.99% 13.5% Ohio 2,078.2 181.94 641.40 30.86 4.8 Oregon (c) 853.2 241.01 387.70 45.44 4.4 Pennsylvania 2,133.0 172.75 787.70 36.93 10.3 Rhode Island (d) 1,290.5 1,203.55 241.83 18.74 10.2 South Carolina $ 724.3 $ 175.57 $ 220.56 30.45% 126.4% South Dakota (d) 647.0 848.60 112.03 17.32 2.7 Texas 3,130.7 142.77 955.20 30.51 5.5 Vermont 79.5 128.69 16.20 20.38 – 3.0 Virginia 1,135.7 154.79 375.20 33.04 2.5 Washington $ 460.3 $ 75.47 $ 98.52 21.40% 4.9% West Virginia (c) 1,081.9 598.53 411.00 37.99 27.5 Wisconsin 435.1 79.74 141.50 32.52 1.7 District of Columbia 237.6 419.64 72.00 30.30 12.6

Note: States use different reporting methods, and FY’03 data is unaudited. (a) Excludes states with no Lottery: Alabama, Alaska, Arkansas, Hawaii, Mississippi, Nevada, North Carolina, North Dakota, Oklahoma, Tennessee, Utah and Wyoming. (b) The implicit tax rate measures the tax revenue (profits) as a percentage of the value of the lottery ticket (prize money plus administrative costs). The implicit tax rate does not take into account federal or state income tax on winnings. (c) Includes net VLT sales (Cash in less cash out) (d) Include gross VLT sales (Cash in) Source: North American State and Provincial Lottery Association; Census Bureau population data; Tax Foundation calculations Tax Foundation State Governments 191

E12. Gross Debt by State, Total and Per Capita Selected Fiscal Years 1960 – 2002

Gross Debt 1960 1970 1995 2000 2001 2002 Per capita State ($Millions) ($Millions) ($Thousands) ($Thousands) ($Thousands) ($Thousands) 2002 Total $18,543 $42,008 $427,239,150 $547,875,824 $576,599,213 $640,857,848 $2,230 Alabama $ 241 $ 743 $ 3,758,726 $ 5,291,796 $ 5,577,158 $ 6,405,164 $ 1,430.04 Alaska 3 222 3,232,262 4,150,498 4,507,108 5,307,941 8,280.72 Arizona 12 91 3,037,066 3,101,233 3,710,911 4,347,558 799.04 Arkansas 106 101 1,982,537 2,745,559 2,841,828 3,002,264 1,109.48 California 2,088 5,335 48,197,317 57,170,067 62,343,083 71,262,728 2,035.96 Colorado $ 71 $ 124 $ 3,368,181 $ 4,430,790 $ 4,917,187 $ 5,419,234 $ 1,204.01 Connecticut 903 1,920 15,456,310 18,456,275 19,027,060 20,783,595 6,008.56 Delaware 220 421 3,524,495 3,261,043 3,888,567 4,038,455 5,010.49 Florida 283 891 15,369,609 18,181,456 18,613,380 20,265,599 1,214.09 Georgia 295 970 5,621,662 7,085,890 7,520,051 8,242,834 964.75 Hawaii $ 196 $ 528 $ 5,195,820 $ 5,592,207 $ 5,300,649 $ 5,656,333 $ 4,557.88 Idaho 7 33 1,302,540 2,279,273 2,341,978 2,544,863 1,894.91 Illinois 676 1,306 21,950,300 28,827,990 30,247,654 34,760,529 2,761.84 Indiana 409 584 5,456,751 7,894,464 8,517,915 9,455,859 1,535.79 Iowa 54 98 2,110,974 2,361,924 2,542,400 3,712,920 1,264.62 Kansas $ 202 $ 224 $ 1,145,493 $ 1,911,825 $ 2,183,859 $ 2,288,355 $ 843.79 Kentucky 147 1,224 7,097,496 7,752,521 8,347,565 9,038,631 2,209.93 Louisiana 355 865 8,520,442 7,770,198 7,977,398 9,232,827 2,062.74 Maine 136 232 3,041,348 4,060,463 4,210,901 4,321,366 3,336.96 Maryland 584 1,146 9,438,060 11,365,163 11,661,413 12,308,854 2,258.09 Massachusetts $ 1,290 $ 1,862 $ 27,734,128 $ 38,961,069 $ 42,149,219 $ 45,216,090 $ 7,040.81 Michigan 776 959 12,535,217 19,444,881 20,114,054 21,947,042 2,185.31 Minnesota 229 463 4,494,029 5,602,052 5,623,878 6,408,289 1,275.28 Mississippi 181 455 1,924,051 3,222,129 3,819,476 4,159,879 1,450.95 Missouri 85 142 6,714,353 9,819,715 11,373,216 12,692,540 2,238.54 Montana $ 49 $ 82 $ 2,209,910 $ 2,557,342 $ 2,739,648 $ 2,751,900 $ 3,024.07 Nebraska 13 74 1,367,815 1,680,323 1,799,628 2,215,191 1,281.94 Nevada 4 34 1,996,136 2,990,150 3,387,247 3,667,666 1,692.51 New Hampshire 92 158 5,781,281 5,498,568 5,607,884 5,396,517 4,235.88 New Jersey 915 1,763 24,357,951 28,938,283 29,727,858 30,748,913 3,585.88 New Mexico $ 51 $ 121 $ 1,824,098 $ 3,625,232 $ 4,304,803 $ 4,493,374 $ 2,426.23 New York 2,902 7,388 68,465,667 78,615,990 80,384,892 89,855,964 4,696.14 North Carolina 276 542 4,547,541 9,336,374 9,998,034 11,128,287 1,339.79 North Dakota 15 37 855,350 1,519,729 1,549,350 1,673,109 2,638.97 Ohio 911 1,632 12,295,305 18,087,387 18,748,257 20,008,613 1,753.76 Oklahoma $ 193 $ 740 $ 3,735,682 $ 5,663,182 $ 5,985,516 $ 6,477,128 $ 1,855.91 Oregon 281 690 5,481,572 6,234,861 6,417,534 7,667,746 2,178.34 Pennsylvania 1,447 3,220 14,294,000 18,594,981 19,249,044 20,982,531 1,701.88 Rhode Island 96 373 5,515,554 5,681,091 5,832,702 5,855,777 5,482.94 South Carolina 272 351 5,019,617 7,057,310 9,560,312 10,115,612 2,464.82 South Dakota $ 6 $ 30 $ 1,663,499 $ 2,304,895 $ 2,215,512 $ 2,307,536 $ 3,036.23 Tennessee 124 416 2,821,948 3,292,314 3,387,622 3,627,931 626.59 Texas 325 1,013 9,921,999 19,228,150 16,815,848 24,008,384 1,104.49 Utah 15 103 2,061,145 3,885,417 4,022,974 4,729,182 2,039.32 Vermont 42 221 1,667,649 2,165,158 2,325,609 2,283,773 3,707.42 Virginia $ 188 $ 323 $ 8,716,051 $ 12,010,623 $ 12,963,092 $ 13,785,231 $ 1,891.50 Washington 420 720 8,820,118 11,734,299 12,607,489 13,552,176 2,233.75 West Virginia 297 555 2,585,972 3,730,325 4,091,919 4,537,449 2,513.82 Wisconsin 55 536 8,235,991 11,453,844 12,172,209 14,870,092 2,733.47 Wyoming 9 51 788,132 1,249,515 1,346,322 1,298,017 2,601.24

Note: Gross debt includes short-and long-term debt. Source: Department of Commerce, Bureau of the Census. 192 Facts and Figures on Government Finance, 38th Edition Tax Foundation

E13. State Debt by Maturity End of Selected Fiscal Years 1902 – 2002 ($Millions) Character Long-term Year Total Short-term Total Full Faith & Credit Nonguaranteed 1902 $ 230 $ 9 $ 221 — — 1913 379 — — — — 1922 1,131 30 1,101 — — 1927 1,971 — — — — 1932 $ 2,832 $ 235 $ 2,597 — — 1934 3,248 — — — — 1936 3,413 — — — — 1938 3,343 — — — — 1940 $ 3,590 — — — — 1942 3,257 $ 161 $ 3,096 $ 2,641 $ 455 1944 2,776 — — — — 1946 3,253 — — — — 1948 3,676 — — — — 1950 $ 5,285 — — — — 1952 6,874 $ 235 $ 6,640 $ 4,926 $ 1,714 1954 9,600 — — — — 1956 12,890 — — — — 1958 15,394 — — — — 1960 $ 18,543 $ 415 $ 18,128 $ 8,912 $ 9,216 1961 19,993 — — — — 1962 22,023 411 21,612 10,313 11,300 1963 23,176 — — — — 1964 25,041 641 24,401 11,147 13,254 1965 $ 27,034 — — — — 1966 29,564 $ 1,060 $ 28,504 $ 12,709 $ 15,795 1967 32,472 — — — — 1968 35,666 2,045 33,622 14,698 18,923 1969 39,553 — — — — 1970 $ 42,008 $ 3,104 $ 38,903 $ 17,736 $ 21,167 1971 — — — — — 1972 54,453 3,912 50,542 25,228 25,314 1973 59,375 3,674 55,701 28,443 27,258 1974 65,296 3,599 61,697 30,855 30,842 1975 $ 72,127 $ 4,580 $ 67,548 $ 33,736 $ 33,812 1976 84,825 6,011 78,814 38,842 39,972 1977 91,640 3,016 88,624 43,010 45,613 1978 102,569 2,897 99,671 46,316 53,356 1979 111,740 2,291 109,449 48,286 61,163 1980 $ 121,958 $ 2,137 $ 119,821 $ 49,364 $ 70,457 1981 134,487 2,325 132,521 52,582 79,940 1982 147,470 3,768 143,702 51,507 92,195 1983 167,290 2,595 164,695 55,079 109,617 1984 186,377 3,169 183,208 57,349 125,859 1985 $ 211,904 $ 2,792 $ 209,112 $ 60,432 $ 148,680 1986 247,715 1,606 246,109 64,640 181,469 1987 265,506 1,606 263,898 66,344 197,554 1988 276,786 1,338 275,448 68,334 207,114 1989 295,500 2,250 293,251 70,526 222,725 1990 $ 318,254 $ 2,764 $ 315,490 $ 74,972 $ 240,518 1991 345,554 3,390 342,164 84,749 257,415 1992 371,901 2,949 368,951 96,598 272,353 1993 389,721 3,870 385,851 103,517 282,334 1994 410,998 4,912 406,086 112,475 293,611 1995 $ 427,239 $ 6,100 $ 421,139 $ 116,195 $ 304,944 1996 452,392 5,849 446,543 118,549 327,994 1997 456,657 2,142 454,515 119,514 335,002 1998 483,117 2,169 480,948 124,653 356,294 1999 510,486 2,667 507,819 129,326 378,493 2000 $ 547,876 $ 6,379 $ 541,497 $ 138,525 $ 402,972 2001 576,493 3,662 572,830 147,129 425,701 2002 642,202 18,644 623,557 159,501 464,056

Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 193

E14. State Revenues, Expenditures, and Surpluses/Deficits by State Fiscal Year 2002 ($Thousands)

Total General (a) Surplus or Surplus or State Revenue Expenditures Deficit (–) Revenue Expenditures Deficit (–) Total $1,096,347,277 $1,280,409,689 – $184,062,412 $1,060,822,965 $1,109,346,913 – $48,523,948 Alabama $ 14,942,192 $ 17,996,418 $ (3,054,226) $ $ 15,986,065 $ 16,160,326 $ (174,261) Alaska 5,018,805 7,402,469 (2,383,664) 5,422,566 6,702,256 (1,279,690) Arizona 17,317,801 18,138,516 (820,715) 15,880,467 16,266,256 (385,789) Arkansas 10,297,487 11,520,781 (1,223,294) 10,533,188 10,634,159 (100,971) California 151,245,388 184,927,602 (33,682,214) 141,480,665 158,235,437 (16,754,772) Colorado $ 11,809,456 $ 16,823,158 $ (5,013,702) $ $ 13,874,720 $ 14,661,519 $ (786,799) Connecticut 16,993,167 20,117,270 (3,124,103) 15,381,824 17,536,472 (2,154,648) Delaware 4,841,725 4,646,009 195,716 4,633,276 4,232,865 400,411 Florida 47,354,126 51,833,803 (4,479,677) 46,458,867 47,287,084 (828,217) Georgia 24,846,501 30,052,991 (5,206,490) 26,114,056 27,165,937 (1,051,881) Hawaii $ 5,868,714 $ 7,445,512 $ (1,576,798) $ $ 6,042,317 $ 6,683,606 $ (641,289) Idaho 4,494,386 5,233,165 (738,779) 4,381,859 4,623,804 (241,945) Illinois 41,080,328 49,131,377 (8,051,049) 40,325,138 42,678,167 (2,353,029) Indiana 20,116,042 22,205,168 (2,089,126) 20,010,507 20,584,712 (574,205) Iowa 11,130,351 12,720,752 (1,590,401) 11,025,846 11,435,526 (409,680) Kansas $ 9,694,312 $ 10,591,633 $ (897,321) $ $ 9,179,259 $ 9,617,322 $ (438,063) Kentucky 16,072,899 18,407,007 (2,334,108) 15,810,192 16,376,481 (566,289) Louisiana 18,078,549 18,319,273 (240,724) 17,658,826 16,162,265 1,496,561 Maine 5,459,576 6,270,800 (811,224) 5,608,398 5,676,061 (67,663) Maryland 20,787,889 23,317,261 (2,529,372) 19,909,070 20,704,431 (795,361) Massachusetts $ 26,885,248 $ 32,847,974 $ (5,962,726) $ $ 26,475,973 $ 28,470,834 $ (1,994,861) Michigan 43,950,367 49,183,595 (5,233,228) 40,886,394 43,827,413 (2,941,019) Minnesota 22,150,838 26,692,608 (4,541,770) 21,621,930 23,477,924 (1,855,994) Mississippi 11,052,453 12,742,438 (1,689,985) 11,043,568 11,461,763 (418,195) Missouri 19,085,356 20,840,783 (1,755,427) 18,653,645 18,707,684 (54,039) Montana $ 4,033,180 $ 4,265,076 $ (231,896) $ $ 3,721,242 $ 3,784,702 $ (63,460) Nebraska 6,001,930 6,536,970 (535,040) 5,987,028 6,219,242 (232,214) Nevada 6,888,159 7,348,095 (459,936) 6,167,176 6,242,231 (75,055) New Hampshire 4,628,606 4,822,038 (193,432) 4,382,896 4,175,998 206,898 New Jersey 32,709,241 41,987,647 (9,278,406) 33,896,598 32,935,974 960,624 New Mexico $ 8,755,514 $ 10,093,226 $ (1,337,712) $ $ 8,487,306 $ 9,222,836 $ (735,530) New York 104,377,905 119,079,463 (14,701,558) 92,741,080 96,409,435 (3,668,355) North Carolina 31,523,608 33,123,528 (1,599,920) 29,972,482 29,537,271 435,211 North Dakota 3,016,825 3,020,393 (3,568) 2,868,404 2,812,686 55,718 Ohio 45,438,904 52,593,597 (7,154,693) 40,232,128 42,361,985 (2,129,857) Oklahoma $ 13,133,991 $ 14,727,332 $ (1,593,341) $ $ 12,761,043 $ 12,904,144 $ (143,101) Oregon 14,815,282 18,029,157 (3,213,875) 14,304,517 14,884,121 (579,604) Pennsylvania 45,812,745 55,165,917 (9,353,172) 46,192,437 47,142,419 (949,982) Rhode Island 4,891,253 5,766,687 (875,434) 4,835,556 4,842,611 (7,055) South Carolina 16,657,590 20,009,040 (3,351,450) 14,137,401 17,048,314 (2,910,913) South Dakota $ 2,490,576 $ 2,771,705 $ (281,129) $ $ 2,603,960 $ 2,554,212 $ 49,748 Tennessee 17,951,931 20,029,048 (2,077,117) 17,619,979 18,489,355 (869,376) Texas 60,740,658 70,426,307 (9,685,649) 62,333,570 61,922,815 410,755 Utah 8,467,827 10,107,055 (1,639,228) 8,623,370 9,142,538 (519,168) Vermont 3,264,342 3,516,311 (251,969) 3,233,961 3,295,809 (61,848) Virginia $ 23,586,043 $ 28,097,840 $ (4,511,797) $ $ 24,852,133 $ 25,599,361 $ (747,228) Washington 23,813,123 30,378,008 (6,564,885) 22,775,123 25,160,311 (2,385,188) West Virginia 9,130,217 9,409,434 (279,217) 8,052,506 7,560,308 492,198 Wisconsin 20,874,265 26,749,270 (5,875,005) 22,874,127 23,118,991 (244,864) Wyoming 2,769,606 2,948,182 (178,576) 2,768,326 2,608,940 159,386

(a) General revenue and expenditures exclude utilities, liquor stores, and insurance trust transactions. Source: Department of Commerce, Bureau of the Census. 194 Facts and Figures on Government Finance, 38th Edition Tax Foundation

______

Continued

Fiscal Year 2002

Surplus or Surplus or

Total General (a)

E15. State Revenues, Expenditures, and Surpluses/Deficits by State, Per Capita

______

State Revenue Rank Expenditures Rank Deficit (-) Rank Revenue Rank Expenditures Rank Deficit (-) Rank

Total $ 4,030 — $ 4,706 — $ (677) — $ 3,899 — $ 4,077 — $ (178) — Alabama $ 1,150 42 $ 1,696 35 $ (546) 43 $ 1,242 43 $ 1,535 32 (293) 42 Alaska 28,003 1 29,330 1 (1,327) 1 25,679 1 26,303 1 (624) 1 Arizona 2,168 49 2,425 45 (258) 44 2,217 44 2,239 45 (21) 33 Arkansas 59,357 29 72,575 31 (13,219) 16 55,524 16 62,100 24 (6,575) 28 California 358 17 509 16 (152) 14 420 14 444 13 (24) 36

Colorado $ 4,212 43 $ 4,987 37 $ (774) 38 $ 3,813 38 $ 4,347 39 $ (534) 30 Connecticut 1,476 11 1,417 7 60 32 1,413 32 1,291 9 122 3 Delaware 63,040 3 69,004 3 (5,964) 13 61,849 13 62,951 2 (1,103) 2 Florida 1,650 47 1,995 49 (346) 24 1,734 24 1,804 48 (70) 39 Georgia 757 40 961 47 (203) 15 780 15 862 44 (83) 35

Hawaii $ 3,787 5 $ 4,410 2 $ (623) 35 $ 3,692 35 $ 3,896 3 $ (204) 38 Idaho 32,956 32 39,415 34 (6,459) 21 32,351 21 34,238 33 (1,888) 26 Illinois 1,661 38 1,833 39 (172) 28 1,652 28 1,699 42 (47) 18 Indiana 1,876 48 2,144 41 (268) 48 1,858 48 1,927 38 (69) 27 Iowa 3,381 30 3,694 27 (313) 23 3,201 23 3,354 23 (153) 47

Kansas $ 6,065 46 $ 6,946 40 $ (881) 46 $ 5,966 46 $ 6,179 40 $ (214) 50 Kentucky 4,572 23 4,633 23 (61) 19 4,466 19 4,087 22 378 25 Louisiana 1,249 28 1,435 28 (186) 22 1,283 22 1,299 28 (15) 17 Maine 16,608 16 18,629 21 (2,021) 11 15,906 11 16,541 19 (635) 6 Maryland 5,209 35 6,364 32 (1,155) 29 5,130 29 5,516 34 (387) 14

Massachusetts $ 7,126 19 $ 7,975 8 $ (849) 50 $ 6,629 50 $ 7,106 7 $ (477) 37 Michigan 2,248 14 2,709 19 (461) 12 2,194 12 2,383 15 (188) 10 Minnesota 2,320 8 2,675 11 (355) 4 2,319 4 2,406 11 (88) 11 Mississippi 6,904 33 7,539 29 (635) 36 6,748 36 6,768 25 (20) 40 Missouri 739 39 781 44 (42) 17 681 17 693 43 (12) 21 Tax Foundation State Governments 195

______

Fiscal Year 2002

Surplus or Surplus or

Per Capita (continued)

Total General (a)

E15. State Revenues, Expenditures, and Surpluses/Deficits by State,

27,319 44 35,068 46 (7,749) 33 28,311 33 27,508 49 802 31

______

State Revenue Rank Expenditures Rank Deficit (-) Rank Revenue Rank Expenditures Rank Deficit (-) Rank

Montana $ 6,805 25 $ 7,412 17 $ (607) 39 $ 6,788 39 $ 7,052 16 $ (263) 34 Nebraska 4,138 45 4,414 42 (276) 40 3,705 40 3,750 35 (45) 23 Nevada 2,582 24 2,690 33 (108) 10 2,445 10 2,329 37 115 48 New Hampshire New Jersey 1,077 13 1,241 18 (165) 7 1,044 7 1,134 30 (90) 4

New Mexico $ 60,047 10 $ 68,505 6 $ (8,458) 30 $ 53,353 30 $ 55,463 6 $ (2,110) 49 New York 1,733 4 1,821 4 (88) 18 1,648 18 1,624 5 24 24 North Carolina 396 21 396 30 (0) 5 376 5 369 27 7 20 North Dakota 71,591 18 82,864 14 (11,273) 27 63,387 27 66,743 10 (3,356) 13 Ohio 1,167 20 1,309 26 (142) 6 1,134 6 1,147 36 (13) 32

Oklahoma $ 4,418 41 $ 5,376 38 $ (958) 31 $ 4,266 31 $ 4,439 46 $ (173) 16 Oregon 13,851 15 16,678 12 (2,828) 20 13,965 20 14,253 17 (287) 22 Pennsylvania 408 26 481 24 (73) 26 403 26 404 29 (1) 29 Rhode Island 16,825 6 20,210 9 (3,385) 2 14,280 2 17,220 12 (2,940) 7 South Carolina 643 36 715 22 (73) 49 672 49 659 26 13 45

South Dakota $ 24,506 31 $ 27,342 43 $ (2,835) 9 $ 24,053 9 $ 25,240 41 $ (1,187) 19 Tennessee 11,103 50 12,873 48 (1,770) 42 11,394 42 11,319 47 75 43 Texas 424 37 506 50 (82) 8 432 8 458 50 (26) 12 Utah 1,538 27 1,657 25 (119) 45 1,524 45 1,553 21 (29) 46 Vermont 39,777 9 47,387 10 (7,609) 25 41,913 25 43,173 8 (1,260) 5

Virginia $ 3,475 34 $ 4,433 36 $ (958) 47 $ 3,324 47 $ 3,672 31 $ (348) 41 Washington 1,591 12 1,639 13 (49) 34 1,403 34 1,317 14 86 44 West Virginia 11,545 22 14,794 15 (3,249) 37 12,651 37 12,786 18 (135) 15 Wisconsin 528 7 562 20 (34) 41 528 41 498 20 30 9 Wyoming 0 2 0 5 0 3 0 3 0 4 0 8

(a) General revenue and expenditures exclude utilities, liquor stores, and insurance trust transactions. Source: Department of Commerce, Bureau of the Census. 196 Facts and Figures on Government Finance, 38th Edition Tax Foundation

E16. State Revenues, Expenditures, and Surpluses/Deficits by State, Per $1,000 of Personal Income Fiscal Year 2002

Total General (a) Surplus or Surplus or State Revenue Expenditures Deficit (–) Revenue Expenditures Deficit (–) Total $ 127 $ 149 ($21) $ 123 $ 129 ($6) Alabama $ 46 $ 68 $ (22) $ 50 $ 62 $ (12) Alaska 899 941 (43) 824 844 (20) Arizona 77 86 (9) 78 79 (1) Arkansas 2,489 3,044 (554) 2,329 2,604 2 California 10 15 (4) 12 13 0 Colorado $ 116 $ 137 $ (21) $ 105 $ 120 $ 1 Connecticut 33 32 1 32 29 3 Delaware 1,863 2,039 (176) 1,828 1,861 (33) Florida 53 64 (11) 56 58 (2) Georgia 25 31 (7) 25 28 (3) Hawaii $ 128 $ 149 $ (21) $ 124 $ 131 $ (7) Idaho 1,278 1,529 (251) 1,255 1,328 (73) Illinois 49 54 (5) 49 50 3 Indiana 65 75 (9) 65 67 (2) Iowa 121 133 (11) 115 120 (5) Kansas $ 211 $ 242 $ (31) $ 208 $ 215 $ (7) Kentucky 180 182 (2) 175 161 15 Louisiana 51 59 (8) 53 53 5 Maine 618 693 (75) 592 615 (24) Maryland 145 177 (32) 143 154 (11) Massachusetts $ 177 $ 199 (21) $ 165 $ 177 $ (12) Michigan 73 89 (15) 72 78 (6) Minnesota 68 78 (10) 68 70 (3) Mississippi 311 339 (29) 304 304 (1) Missouri 26 27 (1) 24 24 (0) Montana $ 283 $ 308 $ (25) $ 282 $ 293 $ (11) Nebraska 141 151 (9) 126 128 (2) Nevada 75 78 (3) 71 68 3 New Hampshire 766 983 (217) 793 771 22 New Jersey 27 31 (4) 26 28 (2) New Mexico $ 2,557 $ 2,918 (360) $ 2,272 $ 2,362 $ (90) New York 46 49 (2) 44 43 1 North Carolina 13 13 (0) 13 13 3 North Dakota 2,763 3,198 (435) 2,446 2,576 (129) Ohio 40 45 (5) 39 39 0 Oklahoma $ 174 $ 212 $ (38) $ 168 $ 175 $ (7) Oregon 468 563 (96) 472 481 (10) Pennsylvania 13 15 (2) 13 13 (0) Rhode Island 528 635 (106) 448 541 (92) South Carolina 25 28 (3) 26 25 0 South Dakota $ 897 $ 1,000 (104) $ 880 $ 923 $ (43) Tennessee 394 456 (63) 404 401 3 Texas 14 17 (3) 14 15 (1) Utah 60 65 (5) 60 61 (1) Vermont 1,377 1,640 (263) 1,451 1,495 (44) Virginia $ 104 $ 133 $ (29) $ 100 $ 110 $ (2) Washington 48 49 (1) 42 39 3 West Virginia 515 660 (145) 564 570 (6) Wisconsin 18 19 (1) 18 17 1 Wyoming 0 0 0 0 0 8

(a) General revenue and expenditures exclude utilities, liquor stores, and insurance trust transactions. Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 197

E17. State Expenditures by State Selected Fiscal Years 1980 – 2002 ($Millions)

State 1980 1990 1996 1997 1999 2000 2002 Total $ 257,812.0 $ 572,318.4 $ 859,599.1 $ 894,132.1 $ 998,365.1 $ 1,084,097.2 $ 1,280,409.7 Alabama $ 4,001.9 $ 8,119.1 $ 12,126.6 $ 12,944.9 $ 14,701.9 $ 15,872.6 $ 17,996.4 Alaska 2,032.7 4,687.6 5,629.5 5,722.5 6,140.6 6,611.2 7,402.5 Arizona 2,637.3 8,264.8 11,898.1 12,418.7 14,278.4 16,315.9 18,138.5 Arkansas 2,147.5 4,223.3 7,050.5 7,684.7 8,943.1 9,589.2 11,520.8 California 32,812.2 78,867.3 113,361.4 117,209.4 133,672.9 149,772.3 184,927.6 Colorado $ 2,804.8 $ 6,510.2 $ 10,216.9 $ 10,861.2 $ 13,148.4 $ 13,929.8 $ 16,823.2 Connecticut 3,341.3 9,885.7 13,529.6 13,826.0 15,213.5 16,723.2 20,117.3 Delaware 886.2 2,127.8 3,248.2 3,403.6 3,940.8 4,210.7 4,646.0 Florida 7,386.8 21,722.5 36,454.2 37,463.9 42,458.9 45,207.9 51,833.8 Georgia 4,900.7 12,213.3 20,013.0 21,975.4 23,203.1 24,812.9 30,053.0 Hawaii $ 1,660.0 $ 3,832.0 $ 5,946.7 $ 6,093.4 $ 6,265.7 $ 6,604.6 $ 7,445.5 Idaho 1,041.3 2,046.8 3,501.3 3,674.2 4,230.3 4,492.6 5,233.2 Illinois 12,428.8 22,072.3 34,111.3 35,301.9 38,314.0 41,182.9 49,131.4 Indiana 4,866.8 10,414.0 15,367.7 16,379.0 18,613.8 20,289.4 22,205.2 Iowa 3,411.8 6,317.2 8,853.2 9,347.8 10,320.5 11,453.1 12,720.8 Kansas $ 2,254.0 $ 4,704.6 $ 7,275.8 $ 7,445.1 $ 8,370.7 $ 9,123.9 $ 10,591.6 Kentucky 4,569.1 7,771.6 11,842.4 12,949.0 14,777.7 15,682.4 18,407.0 Louisiana 4,886.7 9,420.5 14,029.8 14,285.7 15,705.9 16,553.7 18,319.3 Maine 1,325.9 3,044.4 4,239.8 4,441.3 4,864.9 5,448.1 6,270.8 Maryland 5,434.8 11,299.4 15,554.0 16,199.5 17,593.4 19,370.1 23,317.3 Massachusetts $ 7,336.1 $ 18,736.2 $ 24,949.7 $ 25,790.7 $ 28,030.3 $ 29,478.2 $ 32,848.0 Michigan 12,633.6 23,097.7 35,079.7 36,092.2 38,798.0 42,748.9 49,183.6 Minnesota 5,417.9 11,355.5 17,325.3 18,443.3 20,387.6 23,326.0 26,692.6 Mississippi 2,690.8 4,837.5 8,216.9 9,005.7 9,926.8 10,972.2 12,742.4 Missouri 3,996.1 8,325.6 12,944.5 14,229.7 16,524.9 17,293.1 20,840.8 Montana $ 1,005.0 $ 2,006.9 $ 3,136.2 $ 3,203.9 $ 3,512.0 $ 3,718.2 $ 4,265.1 Nebraska 1,392.2 2,884.7 4,489.7 4,801.7 5,183.6 5,772.4 6,537.0 Nevada 1,097.6 2,928.6 4,831.3 5,129.6 6,103.2 6,047.3 7,348.1 New Hampshire 889.4 1,971.7 3,240.0 3,323.5 3,594.3 4,366.1 4,822.0 New Jersey 8,536.8 21,848.7 32,314.9 29,432.0 32,058.4 34,783.2 41,987.6 New Mexico $ 1,744.2 $ 4,172.4 $ 6,747.6 $ 7,058.7 $ 8,089.4 $ 8,700.6 $ 10,093.2 New York 24,977.9 59,138.6 82,420.2 84,051.6 92,583.5 96,924.8 119,079.5 North Carolina 5,732.5 13,492.8 21,220.8 22,864.5 26,830.1 29,615.1 33,123.5 North Dakota 909.9 1,754.9 2,063.6 2,425.7 2,674.5 2,855.7 3,020.4 Ohio 11,397.4 25,237.0 35,517.3 37,406.9 41,113.3 44,630.6 52,593.6 Oklahoma $ 3,249.0 $ 6,514.5 $ 9,265.5 $ 9,592.7 $ 10,655.5 $ 10,629.6 $ 14,727.3 Oregon 3,456.0 6,352.4 11,857.9 12,388.2 13,964.7 15,776.1 18,029.2 Pennsylvania 12,644.0 24,531.0 38,698.5 39,296.3 44,236.8 47,681.7 55,165.9 Rhode Island 1,361.0 3,013.8 4,061.4 4,001.8 4,378.2 4,648.0 5,766.7 South Carolina 3,325.3 7,909.9 12,399.9 12,818.0 14,483.0 16,236.7 20,009.0 South Dakota $ 739.5 $ 1,343.7 $ 1,983.5 $ 2,070.5 $ 2,271.7 $ 2,403.1 $ 2,771.7 Tennessee 3,873.7 8,402.7 13,723.0 14,284.3 15,890.0 16,853.4 20,029.0 Texas 11,486.9 26,027.3 46,081.8 48,887.4 54,761.3 60,425.4 70,426.3 Utah 1,754.8 3,857.3 6,171.8 6,817.8 7,809.6 8,591.8 10,107.1 Vermont 675.9 1,565.0 2,061.1 2,123.3 2,602.6 3,219.4 3,516.3 Virginia $ 5,393.2 $ 12,631.7 $ 17,832.9 $ 19,286.5 $ 22,739.2 $ 24,314.0 $ 28,097.8 Washington 5,714.6 13,566.8 21,085.7 22,206.9 24,229.8 25,901.8 30,378.0 West Virginia 2,678.6 4,211.7 6,576.4 7,145.5 7,335.8 7,551.8 9,409.4 Wisconsin 6,074.1 11,416.4 16,989.9 18,199.5 20,465.8 22,833.5 26,749.3 Wyoming 797.4 1,641.2 2,062.1 2,126.8 2,372.9 2,552.6 2,948.2

Source: Department of Commerce, Bureau of the Census. 198 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Payment

($Thousands)

Continued

Fiscal Year 2002

E18. State Expenditures by Function by State

Public Health & Police & Fire Admini- Insurance to Local

State Total Education Highways Welfare Hospitals Protection stration (a) Trust (b) Government Other (c) Total $ 1,280,409,689 $ 162,054,012 $ 71,248 $ 239,903,027 $ 66,802 $ 10,705,936 $ 41,177,040 $ 147,285,899 $ 364,789,480 $ 314,356,245

Alabama $ 17,996,418 $ 3,231,288 $ 1,064 $ 4,110,058 $ 1,821 $ 128,801 $ 415,209 $ 1,675,057 $ 4,095,562 $ 4,337,558 Alaska 7,402,469 882,046 667 1,028,749 141 77,758 364,837 646,906 1,055,596 3,345,769 Arizona 18,138,516 2,212,432 1,127 2,779,969 610 166,831 542,295 1,845,124 6,968,635 3,621,493 Arkansas 11,520,781 1,832,298 942 2,577,745 722 71,768 411,078 886,622 3,071,214 2,668,392 California 184,927,602 17,288,569 5,696 23,014,323 6,835 1,376,082 6,933,060 21,181,255 74,687,370 40,434,412

Colorado $ 16,823,158 $ 3,009,024 $ 1,134 $ 2,283,219894 $ $ 103,053 $ 422,050 $ 2,151,419 $ 4,295,239 $ 4,557,126 Connecticut 20,117,270 2,218,473 817 3,361,839 1,749 164,226 913,121 2,270,981 3,734,962 7,451,102 Delaware 4,646,009 732,897 332 659,038 311 70,807 351,408 338,609 822,544 1,670,063 Florida 51,833,803 5,105,358 4,707 11,873,673 2,839 425,266 1,932,140 4,460,318 14,053,858 13,975,644 Georgia 30,052,991 5,010,529 1,990 6,012,846 1,094 272,130 680,850 2,886,446 8,644,827 6,542,279 Hawaii $ 7,445,512 $ 2,257,402 $ 236 $ 1,111,750 $ 620 $ 9,228 $ 376,034 $ 761,906 $ 130,387 $ 2,797,950 Idaho 5,233,165 704,040 383 1,003,118 143 45,973 211,086 557,903 1,407,058 1,303,461 Illinois 49,131,377 6,128,466 2,983 9,429,426 3,348 392,153 1,319,877 6,453,210 13,090,976 12,310,939 Indiana 22,205,168 4,146,121 1,255 4,804,551 749 200,006 767,851 1,620,456 6,556,774 4,107,406 Iowa 12,720,752 2,139,908 939 2,572,934 865 86,461 497,392 1,206,060 3,326,499 2,889,694

Kansas $ 10,591,633 $ 1,578,463 $ 967 $ 1,963,003 $ 542 $ 63,403 $ 502,328 $ 974,311 $ 2,971,413 $ 2,537,204 Kentucky 18,407,007 2,981,347 1,614 4,762,386 844 189,524 682,808 2,030,526 3,559,669 4,198,288 Louisiana 18,319,273 2,771,250 951 3,310,858 1,932 250,114 577,908 2,154,413 4,168,290 5,083,557 Maine 6,270,800 699,351 439 1,761,629 413 60,455 261,251 538,474 1,009,582 1,939,207 Maryland 23,317,261 3,413,900 1,196 4,625,372 1,249 387,251 844,086 2,137,813 5,235,506 6,670,889

Massachusetts $ 32,847,974 $ 3,187,581 $ 2,628 $ 5,664,638 $ 2,399 $ 362,699 $ 1,277,967 $ 4,044,237 $ 6,283,972 $ 12,021,854 Michigan 49,183,595 6,590,288 1,250 9,068,702 2,318 336,613 932,106 4,855,395 19,067,058 8,329,865 Minnesota 26,692,608 3,496,238 1,080 6,071,269 541 202,552 672,031 3,214,684 8,271,462 4,762,751 Mississippi 12,742,438 1,697,760 776 3,213,913 894 67,902 203,766 1,138,143 3,456,588 2,962,696 Missouri 20,840,783 2,555,874 1,609 5,377,144 1,361 211,894 547,846 2,133,099 5,073,185 4,938,772 Tax Foundation State Governments 199

Payment

($Thousands)

Fiscal Year 2002

E18. State Expenditures by Function by State (continued)

Public Health & Police & Fire Admini- Insurance to Local

State Total Education Highways Welfare Hospitals Protection stration (a) Trust (b) Government Other (c) Montana $ 4,265,076 $ 637,400 $ 436 $ 643,020 $ 287 $ 43,257 $ 218,190 $ 442,388 $ 910,845 $ 1,369,253 Nebraska 6,536,970 1,115,849 526 1,647,165 274 66,750 164,848 317,728 1,820,137 1,403,693 Nevada 7,348,095 903,787 568 1,003,929 310 63,671 198,158 937,172 2,432,909 1,807,591 New Hampshire 4,822,038 630,215 347 878,680 162 36,800 193,452 367,321 1,178,642 1,536,419 New Jersey 41,987,647 4,558,333 1,977 5,662,876 2,135 347,190 1,359,144 6,789,780 9,320,357 13,945,854

New Mexico $ 10,093,226 $ 1,467,571 $ 925 $ 2,028,295 $ 739 $ 88,817 $ 358,265 $ 870,390 $ 2,768,420 $ 2,509,804 New York 119,079,463 7,619,493 3,222 23,328,217 4,756 623,391 3,960,715 13,199,899 38,982,253 31,357,516 North Carolina 33,123,528 4,602,025 2,574 6,521,666 1,921 336,111 816,862 3,586,257 9,450,766 7,805,346 North Dakota 3,020,393 562,587 311 625,824 80 13,903 104,385 207,707 585,521 920,076 Ohio 52,593,597 6,515,097 2,255 9,723,455 2,234 256,546 1,961,432 9,904,185 15,052,078 9,176,315

Oklahoma $ 14,727,332 $ 2,520,360 $ 1,010 $ 3,156,200527 $ 91,636 $ $ 480,895 $ 1,458,085 $ 3,377,045 $ 3,641,574 Oregon 18,029,157 2,040,242 587 3,795,606 1,401 171,170 901,671 3,008,227 4,212,673 3,897,580 Pennsylvania 55,165,917 7,304,027 4,066 12,160,406 2,749 906,273 1,401,473 7,138,311 12,787,590 13,461,022 Rhode Island 5,766,687 671,757 260 1,659,392 295 47,946 259,607 815,206 749,034 1,563,190 South Carolina 20,009,040 2,763,391 1,276 4,360,120 1,542 221,406 561,369 2,005,519 4,241,010 5,853,407

South Dakota $ 2,771,705 $ 377,168 $ 390 $ 592,694 $ 125 $ 22,400 $ 103,417 $ 217,493 $ 506,347 $ 951,671 Tennessee 20,029,048 3,315,146 1,206 6,319,314 1,237 131,690 459,698 1,534,777 4,477,936 3,788,044 Texas 70,426,307 11,557,756 5,111 14,606,999 4,385 395,399 1,515,078 8,503,492 16,680,780 17,157,307 Utah 10,107,055 2,350,970 728 1,573,411 685 103,937 463,112 866,014 2,170,884 2,577,314 Vermont 3,516,311 523,562 239 756,196 82 50,868 197,208 174,766 918,858 894,533

Virginia $ 28,097,840 $ 4,656,808 $ 2,587 $ 3,622,277 $ 2,186 $ 547,206 $ 1,152,637 $ 2,178,370 $ 8,369,313 $ 7,566,456 Washington 30,378,008 4,824,643 1,254 6,151,140 2,088 241,022 541,929 4,878,228 6,806,350 6,931,353 West Virginia 9,409,434 1,180,866 986 2,135,874 299 47,790 429,462 1,794,735 1,453,707 2,365,715 Wisconsin 26,749,270 3,197,496 1,272 4,135,984 968 102,421 633,302 3,630,279 9,523,191 5,524,356 Wyoming 2,948,182 286,560 354 372,135 104 25,386 100,346 296,203 974,608 892,486

(a) Includes financial, judicial and legal, general public building, and other governmental administration. (b) Includes employee retirement, unemployment compensation, workers compensation, and other social programs. (c) Includes interest, utilities, liquor stores and other remaining categories. Note: No 2001 Expenditure data avaliable Source: Department of Commerce, Bureau of the Census. 200 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Payments

($Thousands)

Continued

Fiscal Year 2002

Current Capital Assistance and Insurance to Other

E19. State Expenditures by Character by State

State Total Total Direct Operation Outlay Subsidies Interest Trust Governments Total $1,280,409,689 $915,620,209 $620,882,668 $89,918,425 $24,313,447 $33,219,770 $147,285,899 $364,789,480

Alabama $ 17,996,418 $ 13,900,856 $ 9,609,567 $ 1,445,150 $ 929,215 $ 241,867 $ 1,675,057 $ 4,095,562 Alaska 7,402,469 6,346,873 4,510,069 750,832 157,835 281,231 646,906 1,055,596 Arizona 18,138,516 11,169,881 7,620,890 1,014,488 499,873 189,506 1,845,124 6,968,635 Arkansas 11,520,781 8,449,567 6,245,110 959,132 220,314 138,389 886,622 3,071,214 California 184,927,602 110,240,232 77,760,950 5,540,777 1,790,304 3,966,946 21,181,255 74,687,370

Colorado $ 16,823,158 $ 12,527,919 $ 8,563,784 $ 1,333,119 $ 148,330 $ 331,267 $ 2,151,419 $ 4,295,239 Connecticut 20,117,270 16,382,308 10,798,157 1,733,928 441,304 1,137,938 2,270,981 3,734,962 Delaware 4,646,009 3,823,465 2,704,016 446,117 79,461 255,262 338,609 822,544 Florida 51,833,803 37,779,945 26,040,503 5,106,258 1,120,885 1,051,981 4,460,318 14,053,858 Georgia 30,052,991 21,408,164 14,298,161 2,974,074 816,236 433,247 2,886,446 8,644,827

Hawaii $ 7,445,512 $ 7,315,125 $ 5,348,259 $ 600,966 $ 141,698 $ 462,296 $ 761,906 $ 130,387 Idaho 5,233,165 3,826,107 2,616,035 402,407 108,221 141,541 557,903 1,407,058 Illinois 49,131,377 36,040,401 22,987,904 3,440,150 1,312,210 1,846,927 6,453,210 13,090,976 Indiana 22,205,168 15,648,394 11,670,111 1,611,798 348,586 397,443 1,620,456 6,556,774 Iowa 12,720,752 9,394,253 6,718,141 1,072,701 274,217 123,134 1,206,060 3,326,499 Kansas $ 10,591,633 $ 7,620,220 $ 5,362,456 $ 898,180 $ 258,460 $ 126,813 $ 974,311 $ 2,971,413 Kentucky 18,407,007 14,847,338 10,306,625 1,669,542 390,905 449,740 2,030,526 3,559,669 Louisiana 18,319,273 14,150,983 9,734,549 1,153,171 603,133 505,717 2,154,413 4,168,290 Maine 6,270,800 5,261,218 3,913,967 377,428 193,165 238,184 538,474 1,009,582 Maryland 23,317,261 18,081,755 12,687,895 1,881,131 664,227 710,689 2,137,813 5,235,506

Massachusetts $ 32,847,974 $ 26,564,002 $ 15,690,928 $ 3,486,483 $ 606,723 $ 2,735,631 $ 4,044,237 $ 6,283,972 Michigan 49,183,595 30,116,537 21,513,029 1,988,060 696,416 1,063,637 4,855,395 19,067,058 Minnesota 26,692,608 18,421,146 12,902,138 1,275,643 674,311 354,370 3,214,684 8,271,462 Mississippi 12,742,438 9,285,850 6,774,658 992,105 170,082 210,862 1,138,143 3,456,588 Missouri 20,840,783 15,767,598 10,921,216 1,556,163 589,155 567,965 2,133,099 5,073,185 Tax Foundation State Governments 201

Payments

($Thousands)

Fiscal Year 2002

Current Capital Assistance and Insurance to Other

E19. State Expenditures by Character by State (continued)

4,822,038 3,643,396 2,549,480 306,427 98,336 321,832 367,321 1,178,642

State Total Total Direct Operation Outlay Subsidies Interest Trust Governments Montana $ 4,265,076 $ 3,354,231 $ 2,268,655 $ 426,510 $ 74,015 $ 142,663 $ 442,388 $ 910,845 Nebraska 6,536,970 4,716,833 3,620,294 558,075 110,941 109,795 317,728 1,820,137 Nevada 7,348,095 4,915,186 3,290,556 450,483 86,852 150,123 937,172 2,432,909 New Hampshire New Jersey 41,987,647 32,667,290 20,634,445 3,652,122 385,053 1,205,890 6,789,780 9,320,357

New Mexico $ 10,093,226 $ 7,324,806 $ 5,414,074 $ 566,743 $ 281,419 $ 192,180 $ 870,390 $ 2,768,420 New York 119,079,463 80,097,210 50,624,333 10,618,790 1,047,880 4,606,308 13,199,899 38,982,253 North Carolina 33,123,528 23,672,762 16,562,481 2,393,822 547,512 582,690 3,586,257 9,450,766 North Dakota 3,020,393 2,434,872 1,819,601 287,461 33,501 86,602 207,707 585,521 Ohio 52,593,597 37,541,519 21,849,758 3,100,590 1,552,032 1,134,954 9,904,185 15,052,078

Oklahoma $ 14,727,332 $ 11,350,287 $ 8,111,484 $ 1,256,138 $ 189,762 $ 334,818 $ 1,458,085 $ 3,377,045 Oregon 18,029,157 13,816,484 9,392,767 834,206 330,751 250,533 3,008,227 4,212,673 Pennsylvania 55,165,917 42,378,327 29,418,312 3,544,844 1,203,834 1,073,026 7,138,311 12,787,590 Rhode Island 5,766,687 5,017,653 3,315,792 431,019 199,119 256,517 815,206 749,034 South Carolina 20,009,040 15,768,030 10,962,157 1,594,880 428,518 776,956 2,005,519 4,241,010

South Dakota $ 2,771,705 $ 2,265,358 $ 1,474,657 $ 406,190 $ 46,936 $ 120,082 $ 217,493 $ 506,347 Tennessee 20,029,048 15,551,112 11,921,915 1,406,644 489,504 198,272 1,534,777 4,477,936 Texas 70,426,307 53,745,527 36,999,139 5,891,106 1,401,570 950,220 8,503,492 16,680,780 Utah 10,107,055 7,936,171 5,662,686 965,358 254,522 187,591 866,014 2,170,884 Vermont 3,516,311 2,597,453 1,965,533 210,890 112,251 134,013 174,766 918,858 Virginia $ 28,097,840 $ 19,728,527 $ 14,074,422 $ 2,328,934 $ 425,316 $ 721,485 $ 2,178,370 $ 8,369,313 Washington 30,378,008 23,571,658 14,844,524 2,172,232 1,002,738 673,936 4,878,228 6,806,350 West Virginia 9,409,434 7,955,727 5,027,819 730,337 165,315 237,521 1,794,735 1,453,707 Wisconsin 26,749,270 17,226,079 10,508,590 1,773,219 577,135 736,856 3,630,279 9,523,191 Wyoming 2,948,182 1,973,574 1,270,076 301,602 33,369 72,324 296,203 974,608

Source: Department of Commerce, Bureau of the Census. 202 Facts and Figures on Government Finance, 38th Edition Tax Foundation

E20. State Public Education Expenditures by State Selected Fiscal Years 1980 – 2002 ($Millions)

State 1980 1990 1995 2000 2002 Total $35,250.6 $75,496.6 $106,565.1 $138,330.0 $162,054,012 Alabama $ 853.0 $ 1,818.3 $ 2,240.6 $ 2,807.4 $ 3,231,288 Alaska 364.1 518.2 593.3 646.4 882,046 Arizona 505.7 1,333.2 1,574.3 2,026.5 2,212,432 Arkansas 340.6 770.7 1,164.8 1,600.0 1,832,298 California 3,537.1 8,121.1 10,851.7 15,016.6 17,288,569 Colorado $ 606.9 $ 1,285.0 $ 2,094.6 $ 2,616.9 $ 3,009,024 Connecticut 404.1 838.0 1,126.7 1,504.2 2,218,473 Delaware 185.7 404.9 558.7 709.9 732,897 Florida 800.8 2,466.0 3,083.9 4,153.8 5,105,358 Georgia 708.3 1,883.5 3,292.3 4,172.7 5,010,529 Hawaii $ 559.2 $ 1,113.5 $ 1,548.3 $ 1,853.8 $ 2,257,402 Idaho 152.2 315.7 573.6 651.4 704,040 Illinois 1,403.5 2,753.9 3,767.6 4,650.6 6,128,466 Indiana 964.2 2,145.5 3,246.8 4,097.6 4,146,121 Iowa 550.5 1,088.4 1,416.9 1,862.1 2,139,908 Kansas $ 380.4 $ 800.6 $ 1,092.5 $ 1,356.1 $ 1,578,463 Kentucky 710.4 1,382.0 1,887.3 2,426.1 2,981,347 Louisiana 709.0 1,249.3 1,913.8 2,461.8 2,771,250 Maine 150.2 401.0 493.2 566.7 699,351 Maryland 671.1 1,486.5 1,920.4 2,653.8 3,413,900 Massachusetts $ 573.7 $ 1,461.1 $ 1,981.7 $ 2,722.4 $ 3,187,581 Michigan 1,734.2 3,170.6 4,890.2 6,283.9 6,590,288 Minnesota 781.8 1,626.6 2,219.5 3,119.4 3,496,238 Mississippi 393.0 686.4 1,020.4 1,467.7 1,697,760 Missouri 560.6 1,087.0 1,636.8 2,283.2 2,555,874 Montana $ 117.8 $ 232.0 $ 480.1 $ 585.1 $ 637,400 Nebraska 270.4 546.7 782.0 1,007.5 1,115,849 Nevada 126.7 301.0 525.7 711.4 903,787 New Hampshire 134.1 287.2 412.7 531.8 630,215 New Jersey 870.5 2,056.8 2,986.2 4,477.9 4,558,333 New Mexico $ 308.5 $ 663.3 $ 980.9 $ 1,374.1 $ 1,467,571 New York 2,169.3 4,623.2 5,704.1 6,224.5 7,619,493 North Carolina 917.9 2,144.5 3,191.8 4,203.2 4,602,025 North Dakota 167.0 345.7 417.9 512.2 562,587 Ohio 1,487.7 3,347.8 4,431.5 5,714.5 6,515,097 Oklahoma $ 602.4 $ 1,097.9 $ 1,436.8 $ 2,042.9 $ 2,520,360 Oregon 463.1 834.2 1,225.8 1,615.0 2,040,242 Pennsylvania 1,235.5 2,806.1 5,043.5 6,407.2 7,304,027 Rhode Island 200.2 386.0 447.4 569.3 671,757 South Carolina 696.3 1,360.0 1,963.3 2,404.2 2,763,391 South Dakota $ 128.9 $ 192.7 $ 278.4 $ 321.2 $ 377,168 Tennessee 732.5 1,647.6 2,123.8 2,670.2 3,315,146 Texas 2,175.2 4,382.3 6,442.7 8,882.5 11,557,756 Utah 374.3 812.8 1,332.3 1,819.1 2,350,970 Vermont 130.3 307.7 382.0 448.9 523,562 Virginia $ 949.8 $ 2,372.2 $ 3,338.5 $ 3,943.0 $ 4,656,808 Washington 1,053.4 2,098.5 3,166.9 4,058.5 4,824,643 West Virginia 314.2 553.7 839.8 1,015.7 1,180,866 Wisconsin 924.1 1,729.9 2,218.1 2,817.7 3,197,496 Wyoming 100.4 159.6 222.9 261.3 286,560

Note: No 2001 State by State Expenditure data avaliable Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 203

E21. State Highway Expenditures by State Selected Fiscal Years 1980 – 2002 ($Millions)

State 1980 1990 1995 2000 2002 Total $ 20,661.2 $ 36,464.4 $ 46,892.8 $ 61,941.9 $ 71,248.1 Alabama $ 329.7 $ 566.5 $ 748.2 $ 886.7 $ 1,063.7 Alaska 173.5 430.9 551.4 630.0 667.2 Arizona 271.1 1,125.8 572.3 1,311.9 1,127.1 Arkansas 303.6 320.0 491.2 614.4 942.2 California 1,161.7 2,603.6 3,322.9 4,230.9 5,695.9 Colorado $ 272.8 $ 440.0 $ 560.5 $ 962.6 $ 1,133.9 Connecticut 226.0 954.1 727.1 751.0 816.6 Delaware 85.5 187.7 238.7 323.9 331.9 Florida 818.2 1,542.8 2,782.4 3,542.9 4,707.3 Georgia 599.0 946.6 1,318.4 1,577.9 1,990.2 Hawaii $ 97.5 $ 201.7 $ 282.2 $ 226.1 $ 235.7 Idaho 109.4 225.4 288.7 356.4 383.0 Illinois 1,095.8 1,759.9 2,158.7 1,829.1 2,982.6 Indiana 434.1 645.3 891.7 1,254.0 1,254.9 Iowa 338.3 480.0 680.8 1,017.4 938.9 Kansas $ 335.7 $ 445.6 $ 699.1 $ 1,196.6 $ 966.6 Kentucky 882.0 623.2 818.3 1,415.9 1,614.2 Louisiana 565.2 714.5 755.9 1,056.2 950.8 Maine 146.5 224.6 288.1 391.4 438.7 Maryland 448.6 999.1 798.2 878.1 1,195.8 Massachusetts $ 348.6 $ 545.6 $ 1,575.6 $ 2,609.0 $ 2,627.6 Michigan 556.2 714.3 824.2 1,259.3 1,249.8 Minnesota 418.7 699.6 602.7 952.9 1,080.2 Mississippi 285.7 325.7 486.2 775.7 776.2 Missouri 444.3 619.2 928.2 1,258.9 1,608.6 Montana $ 179.5 $ 237.3 $ 281.6 $ 418.6 $ 436.1 Nebraska 191.7 302.3 416.9 554.0 526.5 Nevada 143.5 260.1 368.7 526.0 568.1 New Hampshire 120.4 190.3 181.8 327.9 347.2 New Jersey 374.3 1,320.8 1,982.6 1,368.4 1,977.3 New Mexico $ 193.2 $ 348.5 $ 681.9 $ 856.2 $ 924.7 New York 988.3 2,008.1 2,973.7 3,147.1 3,222.5 North Carolina 589.8 1,235.8 1,651.4 2,255.8 2,574.1 North Dakota 111.4 154.3 219.9 294.3 310.8 Ohio 616.8 1,113.8 1,506.5 2,133.9 2,255.2 Oklahoma $ 266.0 $ 481.6 $ 528.0 $ 976.7 $ 1,010.1 Oregon 285.9 373.0 528.0 650.9 587.2 Pennsylvania 702.4 2,005.7 2,101.4 3,015.2 4,066.3 Rhode Island 52.0 189.0 266.1 220.4 259.5 South Carolina 228.3 471.6 587.1 1,115.9 1,275.8 South Dakota $ 139.1 $ 172.1 $ 238.8 $ 339.8 $ 389.8 Tennessee 459.4 782.1 948.5 1,184.0 1,206.0 Texas 1,673.0 2,716.8 3,008.8 4,768.4 5,110.7 Utah 209.5 302.3 296.6 764.8 727.7 Vermont 64.0 126.1 132.6 204.4 238.7 Virginia $ 787.6 $ 1,529.9 $ 1,807.4 $ 2,142.1 $ 2,587.0 Washington 501.9 644.9 1,158.4 1,096.4 1,254.4 West Virginia 576.5 451.1 662.6 837.6 986.5 Wisconsin 322.7 482.2 713.0 1,098.8 1,272.3 Wyoming 136.6 222.9 258.7 335.1 354.0

Source: Department of Commerce, Bureau of the Census. 204 Facts and Figures on Government Finance, 38th Edition Tax Foundation

E22. State Welfare Expenditures by State Selected Fiscal Years 1980 – 2002 ($Millions)

State 1980 1990 1995 2000 2002 Total $33,242.1 $83,335.9 $160,420.6 $198,683.8 $239,903.0 Alabama $ 540.8 $ 1,044.6 $ 2,283.0 $ 3,484.6 $ 4,110.1 Alaska 114.4 296.0 541.7 802.6 1,028.7 Arizona 147.8 1,077.0 2,031.2 2,480.2 2,780.0 Arkansas 317.9 787.5 1,518.3 1,986.9 2,577.7 California 3,598.8 6,998.4 12,889.6 18,510.3 23,014.3 Colorado $ 210.1 $ 613.4 $ 1,631.9 $ 2,210.8 $ 2,283.2 Connecticut 603.5 1,623.5 2,697.1 3,020.3 3,361.8 Delaware 98.0 227.2 412.6 547.4 659.0 Florida 704.9 3,528.9 6,839.7 9,066.6 11,873.7 Georgia 694.9 2,125.2 4,589.1 5,469.2 6,012.8 Hawaii $ 229.4 $ 420.9 $ 881.6 $ 1,018.5 $ 1,111.8 Idaho 112.7 228.4 486.3 761.5 1,003.1 Illinois 2,457.6 4,277.7 8,183.4 8,465.9 9,429.4 Indiana 430.4 1,668.0 2,813.8 3,805.7 4,804.6 Iowa 491.7 1,076.9 1,583.8 2,152.8 2,572.9 Kansas $ 365.9 $ 732.0 $ 1,206.8 $ 1,314.5 $ 1,963.0 Kentucky 637.3 1,413.0 2,760.0 4,051.2 4,762.4 Louisiana 639.0 1,312.7 3,800.3 3,013.8 3,310.9 Maine 258.1 671.6 1,243.3 1,553.1 1,761.6 Maryland 749.1 1,863.6 2,955.8 3,921.7 4,625.4 Massachusetts $ 1,754.8 $ 4,370.1 $ 5,882.6 $ 6,247.1 $ 5,664.6 Michigan 2,500.2 4,248.4 6,080.9 7,605.9 9,068.7 Minnesota 558.2 1,467.5 3,394.6 4,777.2 6,071.3 Mississippi 384.7 692.4 1,492.9 2,294.8 3,213.9 Missouri 648.4 1,367.5 2,865.5 3,912.1 5,377.1 Montana $ 94.0 $ 266.9 $ 428.4 $ 530.1 $ 643.0 Nebraska 173.3 494.8 906.9 1,381.6 1,647.2 Nevada 69.8 211.3 590.4 790.7 1,003.9 New Hampshire 132.6 288.8 874.9 976.9 878.7 New Jersey 865.1 2,670.9 5,819.2 4,698.3 5,662.9 New Mexico $ 161.6 $ 435.6 $ 878.8 $ 1,462.8 $ 2,028.3 New York 1,596.8 8,757.5 16,140.4 20,698.0 23,328.2 North Carolina 632.6 1,544.4 3,532.3 5,158.1 6,521.7 North Dakota 79.9 221.9 436.7 544.5 625.8 Ohio 1,342.2 4,160.2 6,763.0 7,659.0 9,723.5 Oklahoma $ 544.4 $ 1,088.3 $ 1,590.7 $ 863.8 $ 3,156.2 Oregon 452.4 933.9 2,073.1 2,981.1 3,795.6 Pennsylvania 2,422.2 4,265.2 9,779.7 11,440.7 12,160.4 Rhode Island 283.0 516.6 880.8 1,135.2 1,659.4 South Carolina 354.7 1,068.3 2,431.0 3,440.9 4,360.1 South Dakota $ 101.2 $ 186.1 $ 373.3 $ 476.7 $ 592.7 Tennessee 569.0 1,304.2 3,515.6 4,766.5 6,319.3 Texas 1,455.4 4,188.6 10,142.6 11,204.1 14,607.0 Utah 181.3 455.2 911.4 1,451.7 1,573.4 Vermont 95.4 264.8 499.5 699.9 756.2 Virginia $ 556.9 $ 1,137.5 $ 2,495.3 $ 3,539.8 $ 3,622.3 Washington 782.1 2,070.9 3,693.6 5,058.1 6,151.1 West Virginia 249.3 631.5 1,576.1 1,761.5 2,135.9 Wisconsin 756.0 1,934.5 2,772.9 3,204.3 4,136.0 Wyoming 42.6 105.5 248.2 285.0 372.1

Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 205

E23. State Health and Hospital Expenditures by State Selected Fiscal Years 1980 – 2002 ($Millions)

State 1980 1990 1995 2000 2002 Total $ 15,666.6 $ 42,665.6 $ 49,486.7 $ 59,529.2 $ 66,802.1 Alabama $ 330.5 $ 893.3 $ 1,285.9 $ 1,605.1 $ 1,821.2 Alaska 34.1 176.5 118.3 120.0 141.2 Arizona 132.6 316.3 451.2 830.2 609.7 Arkansas 128.3 327.6 578.7 672.4 721.9 California 1,069.8 5,520.1 4,801.3 6,956.5 6,835.1 Colorado $ 193.0 $ 371.9 $ 333.8 $ 420.2 $ 894.1 Connecticut 263.1 954.5 1,220.2 1,472.6 1,749.3 Delaware 48.7 147.4 188.4 265.5 311.1 Florida 631.4 1,786.5 2,314.0 3,271.8 2,838.5 Georgia 297.9 954.8 880.1 1,011.4 1,093.9 Hawaii $ 131.8 $ 310.6 $ 501.3 $ 572.3 $ 619.5 Idaho 48.1 80.3 122.2 129.7 142.6 Illinois 586.0 1,392.7 1,937.7 2,813.6 3,347.8 Indiana 313.3 713.7 820.3 655.2 748.6 Iowa 218.4 531.6 635.8 767.7 865.4 Kansas $ 143.0 $ 379.6 $ 443.0 $ 367.7 $ 541.6 Kentucky 224.1 441.2 467.0 698.4 844.3 Louisiana 414.1 847.8 1,573.4 1,849.4 1,932.2 Maine 59.0 162.4 213.1 321.8 412.8 Maryland 427.0 834.6 763.9 1,055.2 1,248.7 Massachusetts $ 586.6 $ 1,635.0 $ 2,008.2 $ 1,935.0 $ 2,398.9 Michigan 784.6 2,491.5 2,028.2 1,734.9 2,318.2 Minnesota 312.2 814.8 887.7 559.9 540.8 Mississippi 164.2 340.4 505.7 849.2 894.1 Missouri 322.6 676.0 915.9 1,154.4 1,360.9 Montana $ 48.4 $ 97.1 $ 135.8 $ 243.8 $ 287.0 Nebraska 92.5 287.8 327.8 246.8 273.7 Nevada 38.4 93.9 124.1 193.9 310.2 New Hampshire 54.6 142.6 107.6 151.5 161.7 New Jersey 509.7 1,237.3 1,544.2 1,804.9 2,135.4 New Mexico $ 135.7 $ 319.5 $ 569.5 $ 659.5 $ 739.1 New York 1,659.8 5,017.6 5,382.3 4,519.2 4,756.2 North Carolina 354.5 960.1 1,044.5 1,732.2 1,920.8 North Dakota 49.0 85.8 82.5 72.9 79.6 Ohio 881.0 1,585.2 1,761.3 2,064.3 2,233.9 Oklahoma $ 196.3 $ 531.3 $ 503.1 $ 462.3 $ 527.0 Oregon 178.3 501.6 634.0 1,112.2 1,400.8 Pennsylvania 695.0 1,666.8 1,961.8 2,001.4 2,748.9 Rhode Island 138.2 256.5 334.6 273.8 295.1 South Carolina 292.6 786.9 1,139.4 1,329.7 1,541.9 South Dakota $ 36.1 $ 90.1 $ 106.7 $ 107.3 $ 125.2 Tennessee 286.3 646.0 1,059.6 999.1 1,236.6 Texas 823.0 1,818.4 2,650.4 3,956.2 4,385.2 Utah 106.8 334.3 382.4 578.3 684.9 Vermont 43.2 65.6 57.5 75.4 81.7 Virginia $ 555.6 $ 1,264.6 $ 1,416.8 $ 1,871.1 $ 2,185.8 Washington 241.5 798.3 1,295.7 1,796.2 2,088.2 West Virginia 121.9 192.2 207.5 237.3 298.9 Wisconsin 234.0 692.2 579.5 864.7 968.2 Wyoming 30.1 92.8 83.0 85.1 103.5

Source: Department of Commerce, Bureau of the Census. 206 Facts and Figures on Government Finance, 38th Edition Tax Foundation

E24. State Police and Fire Expenditures by State Selected Fiscal Years 1980 – 2002 ($Millions)

State 1980 1990 1995 2000 2002 Total $2,060.3 $5,165.9 $5,734.9 $8,580.7 $9,407.6 Alabama $ 29.4 $ 57.8 $ 72.9 $ 92.2 $ 100.4 Alaska 17.7 39.3 48.9 49.7 63.2 Arizona 45.3 113.7 105.7 144.7 151.2 Arkansas 18.0 33.3 49.4 73.1 71.8 California 255.4 786.2 811.6 1,051.1 1,132.2 Colorado $ 33.2 $ 39.6 $ 49.0 $ 77.2 $ 99.7 Connecticut 32.6 98.4 105.5 140.0 164.1 Delaware 12.7 35.4 45.1 63.0 68.4 Florida 83.3 193.7 278.5 367.4 424.5 Georgia 38.7 108.4 134.9 193.1 255.5 Hawaii $ 0.5 $ 5.6 $ 15.7 $ 4.3 $ 6.2 Idaho 8.1 20.9 27.9 37.3 44.1 Illinois 85.3 226.3 236.4 335.7 359.2 Indiana 47.8 88.1 116.1 198.4 193.5 Iowa 22.5 45.5 53.8 80.4 85.7 Kansas $ 12.0 $ 29.4 $ 41.4 $ 53.0 $ 63.4 Kentucky 56.0 90.3 101.4 161.1 163.3 Louisiana 47.8 105.8 110.2 194.8 194.9 Maine 11.4 28.6 28.5 45.4 59.2 Maryland 59.3 235.4 161.6 234.2 296.9 Massachusetts $ 32.3 $ 124.3 $ 210.6 $ 391.4 $ 287.0 Michigan 93.4 190.1 199.4 284.0 306.6 Minnesota 30.6 82.3 70.8 123.5 177.9 Mississippi 23.8 35.3 48.8 67.0 66.6 Missouri 40.2 84.1 98.3 124.6 172.1 Montana $ 7.7 $ 19.7 $ 20.8 $ 24.7 $ 28.0 Nebraska 14.5 29.7 34.1 48.7 51.6 Nevada 7.4 21.7 32.7 57.9 63.7 New Hampshire 9.0 23.2 26.0 38.4 36.8 New Jersey 77.5 299.6 249.9 401.9 342.8 New Mexico $ 16.0 $ 40.2 $ 49.0 $ 77.6 $ 88.8 New York 133.0 296.1 337.2 421.9 567.9 North Carolina 65.4 143.8 193.3 350.9 328.8 North Dakota 3.7 7.0 6.6 12.1 13.8 Ohio 53.7 121.1 178.1 224.8 233.2 Oklahoma $ 33.1 $ 40.5 $ 47.7 $ 75.5 $ 91.6 Oregon 34.4 67.8 89.7 130.5 141.3 Pennsylvania 134.7 268.9 341.4 776.4 893.3 Rhode Island 8.5 24.7 27.8 36.2 47.5 South Carolina 32.9 81.5 115.1 203.1 204.7 South Dakota $ 6.6 $ 14.8 $ 15.7 $ 17.5 $ 22.2 Tennessee 23.5 60.3 80.4 111.8 125.4 Texas 96.4 188.4 239.7 338.0 389.4 Utah 15.3 28.5 36.5 74.4 103.9 Vermont 9.6 22.7 26.8 37.1 48.3 Virginia $ 53.6 $ 286.0 $ 148.7 $ 210.4 $ 231.9 Washington 37.7 99.4 113.0 153.2 175.1 West Virginia 19.4 27.7 37.2 52.4 47.8 Wisconsin 21.9 39.6 54.5 99.4 96.7 Wyoming 7.8 15.3 10.3 19.3 25.4

Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 207

E25. State Payments to Local Governments by State Selected Fiscal Years 1980 – 2002 ($Millions)

State 1980 1990 1995 2000 2001 2002 Total $82,758.2 $170,276.0 $232,807.0 $317,057.6 $350,323.2 $364,789.5 Alabama $ 1,036.7 $ 1,902.6 $ 2,647.0 $ 4,139.4 $ 3,892.7 $ 4,095.6 Alaska 338.4 814.6 820.8 889.6 986.9 1,055.6 Arizona 1,039.3 2,703.0 3,895.7 5,622.3 6,439.1 6,968.6 Arkansas 624.1 1,086.8 1,468.3 2,646.7 2,941.9 3,071.2 California 14,272.7 34,047.5 41,945.5 60,070.2 69,747.4 74,687.4 Colorado $ 947.5 $ 1,820.6 $ 2,833.2 $ 3,224.4 $ 3,909.4 $ 4,295.2 Connecticut 670.1 1,757.7 2,246.4 3,361.5 3,252.9 3,735.0 Delaware 189.1 402.1 582.9 820.8 788.2 822.5 Florida 2,922.2 8,077.1 10,417.8 14,357.7 15,010.6 14,053.9 Georgia 1,613.1 3,560.7 4,968.7 7,307.5 8,383.3 8,644.8 Hawaii $ 31.4 $ 104.5 $ 178.9 $ 151.6 $ 124.4 $ 130.4 Idaho 308.4 572.0 971.4 1,276.4 1,363.4 1,407.1 Illinois 3,816.6 5,483.0 8,533.6 12,133.8 12,770.1 13,091.0 Indiana 1,802.8 3,434.5 4,545.6 5,626.9 7,052.4 6,556.8 Iowa 1,138.9 1,689.1 2,188.3 3,073.1 3,284.1 3,326.5 Kansas $ 601.2 $ 1,164.9 $ 2,065.3 $ 2,827.6 $ 2,953.5 $ 2,971.4 Kentucky 1,006.8 1,782.3 2,556.7 2,952.7 3,620.3 3,559.7 Louisiana 1,314.8 2,227.5 2,991.9 3,776.5 3,800.8 4,168.3 Maine 297.8 600.1 691.6 928.0 976.2 1,009.6 Maryland 1,431.6 2,430.6 3,130.8 4,139.9 5,003.7 5,235.5 Massachusetts $ 1,993.1 $ 4,362.1 $ 4,425.9 $ 6,970.7 $ 6,886.1 $ 6,284.0 Michigan 3,501.7 5,812.1 12,049.2 15,608.6 18,145.2 19,067.1 Minnesota 2,237.2 4,291.1 5,830.7 7,284.8 8,196.5 8,271.5 Mississippi 856.3 1,558.3 2,227.9 2,789.5 3,354.2 3,456.6 Missouri 1,088.9 1,990.1 2,628.3 4,263.5 4,802.4 5,073.2 Montana $ 229.7 $ 416.1 $ 618.0 $ 674.4 $ 863.6 $ 910.8 Nebraska 411.3 569.4 939.2 1,384.0 1,684.2 1,820.1 Nevada 263.4 1,021.0 1,467.9 2,454.0 2,271.7 2,432.9 New Hampshire 137.7 224.1 274.0 1,087.1 1,040.6 1,178.6 New Jersey 3,035.4 5,436.2 7,220.7 8,708.8 9,081.6 9,320.4 New Mexico $ 595.4 $ 1,291.6 $ 1,815.3 $ 2,453.6 $ 2,562.0 $ 2,768.4 New York 9,963.2 20,275.4 26,258.5 31,453.8 34,712.6 38,982.3 North Carolina 2,028.2 4,724.9 6,273.7 9,444.1 9,309.5 9,450.8 North Dakota 216.8 348.3 429.9 562.4 569.0 585.5 Ohio 3,247.5 6,431.2 8,379.2 12,361.5 14,594.2 15,052.1 Oklahoma $ 800.3 $ 1,496.9 $ 2,243.8 $ 2,794.9 $ 3,486.0 $ 3,377.0 Oregon 879.9 1,407.7 2,842.3 4,094.2 4,027.5 4,212.7 Pennsylvania 3,488.8 7,501.0 9,011.5 12,364.4 13,120.8 12,787.6 Rhode Island 211.5 406.2 523.8 575.4 708.1 749.0 South Carolina 781.6 1,802.8 2,130.3 3,122.4 4,168.4 4,241.0 South Dakota $ 121.7 $ 204.9 $ 275.7 $ 432.1 $ 481.0 $ 506.3 Tennessee 974.5 1,971.7 3,070.9 3,968.4 4,582.9 4,477.9 Texas 3,459.0 7,269.1 13,405.4 16,577.7 17,204.5 16,680.8 Utah 459.0 944.4 1,314.9 1,895.3 2,100.7 2,170.9 Vermont 105.8 238.6 250.1 811.8 919.9 918.9 Virginia $ 1,268.7 $ 3,290.2 $ 4,234.9 $ 6,254.2 $ 7,869.1 $ 8,369.3 Washington 1,581.4 3,746.1 5,594.4 6,851.4 6,576.8 6,806.4 West Virginia 533.3 880.6 1,287.9 1,567.5 988.3 1,453.7 Wisconsin 2,620.7 4,198.7 5,548.7 8,151.5 8,895.9 9,523.2 Wyoming 263.0 504.3 553.6 769.0 818.8 974.6

Source: Department of Commerce, Bureau of the Census. 208 Facts and Figures on Government Finance, 38th Edition Tax Foundation

E26. State Revenues by State Selected Fiscal Years 1980 – 2002 ($Millions)

State 1980 1990 1995 2000 2001 2002 Total $276,961.7 $632,171.6 $906,404.2 $1,260,829.2 $1,180,303.7 $1,096,347.3 Alabama $ 4,153.6 $ 9,076.6 $ 12,448.7 $ 16,856.6 $ 17,859.9 $ 14,942.2 Alaska 3,229.5 5,547.1 8,365.9 8,584.4 6,185.9 5,018.8 Arizona 3,187.1 8,618.9 12,593.4 16,315.4 15,488.9 17,317.8 Arkansas 2,295.2 4,545.4 7,368.2 10,789.4 10,330.4 10,297.5 California 36,087.3 89,275.4 118,303.4 172,480.7 176,080.9 151,245.4 Colorado $ 3,365.5 $ 7,614.0 $ 11,556.0 $ 17,059.6 $ 19,774.4 $ 11,809.5 Connecticut 3,472.3 9,620.6 13,717.6 18,007.1 17,750.4 16,993.2 Delaware 970.3 2,332.4 3,441.2 5,161.9 5,114.0 4,841.7 Florida 8,222.7 23,868.1 37,359.4 51,621.2 46,370.6 47,354.1 Georgia 5,194.1 13,197.2 20,283.5 29,629.7 25,250.0 24,846.5 Hawaii $ 1,895.3 $ 4,362.7 $ 5,777.5 $ 6,940.6 $ 6,591.1 $ 5,868.7 Idaho 1,107.8 2,436.0 3,845.3 5,576.3 5,286.1 4,494.4 Illinois 12,729.9 24,567.8 34,689.1 48,524.1 47,348.2 41,080.3 Indiana 4,794.3 11,490.8 16,259.8 20,456.4 20,767.0 20,116.0 Iowa 3,479.0 6,748.0 9,274.9 11,339.5 10,255.5 11,130.4 Kansas $ 2,418.8 $ 5,163.1 $ 7,374.4 $ 10,393.9 $ 8,713.2 $ 9,694.3 Kentucky 4,168.4 8,655.8 12,845.8 19,450.7 18,550.3 16,072.9 Louisiana 5,412.4 10,190.2 13,956.0 18,788.2 17,811.5 18,078.5 Maine 1,369.4 3,265.5 4,208.0 6,293.7 5,207.4 5,459.6 Maryland 5,564.3 12,306.0 16,429.7 21,365.7 20,938.7 20,787.9 Massachusetts $ 7,457.1 $ 17,229.0 $ 24,100.5 $ 32,010.5 $ 29,303.9 $ 26,885.2 Michigan 12,356.6 23,411.2 35,909.3 49,511.5 43,346.8 43,950.4 Minnesota 5,700.1 13,236.0 18,288.7 26,888.5 26,135.5 22,150.8 Mississippi 2,884.9 5,411.5 8,300.7 12,181.0 11,692.9 11,052.5 Missouri 4,257.7 9,344.5 15,586.3 20,309.2 20,133.9 19,085.4 Montana $ 1,153.2 $ 2,270.1 $ 3,292.7 $ 4,204.3 $ 4,224.4 $ 4,033.2 Nebraska 1,506.0 3,074.3 4,614.6 6,185.0 5,943.9 6,001.9 Nevada 1,220.5 3,267.9 5,477.9 7,285.1 6,643.9 6,888.2 New Hampshire 893.8 1,947.6 3,269.3 4,993.2 4,574.8 4,628.6 New Jersey 8,822.1 22,759.9 32,675.2 42,339.8 42,788.2 32,709.2 New Mexico $ 2,183.3 $ 4,787.2 $ 6,641.8 $ 10,570.4 $ 9,099.2 $ 8,755.5 New York 27,199.2 64,359.8 90,997.1 111,397.1 112,438.6 104,377.9 North Carolina 6,201.8 14,625.5 22,462.5 34,361.4 32,202.7 31,523.6 North Dakota 1,013.3 1,819.1 2,448.5 3,295.4 3,373.2 3,016.8 Ohio 12,180.3 28,771.4 42,517.0 55,273.6 52,802.6 45,438.9 Oklahoma $ 3,433.1 $ 7,223.1 $ 9,334.1 $ 13,116.2 $ 12,745.9 $ 13,134.0 Oregon 4,040.7 8,215.5 12,985.9 21,011.5 18,218.6 14,815.3 Pennsylvania 14,004.3 27,388.2 40,444.1 54,517.3 45,887.5 45,812.7 Rhode Island 1,392.7 3,062.2 4,249.6 5,589.1 5,483.1 4,891.3 South Carolina 3,484.3 8,852.3 12,067.9 15,965.8 16,865.2 16,657.6 South Dakota $ 762.2 $ 1,507.1 $ 2,089.9 $ 2,901.1 $ 3,171.0 $ 2,490.6 Tennessee 4,028.0 9,182.7 12,899.9 18,969.9 17,344.2 17,951.9 Texas 12,924.3 31,236.7 48,958.3 72,322.7 65,525.2 60,740.7 Utah 1,888.8 4,312.9 6,324.6 10,227.4 9,131.7 8,467.8 Vermont 711.1 1,593.3 2,073.7 3,291.9 3,143.1 3,264.3 Virginia $ 5,655.9 $ 13,608.7 $ 18,992.6 $ 29,409.0 $ 22,760.1 $ 23,586.0 Washington 6,324.0 15,094.8 23,575.8 30,615.8 23,646.1 23,813.1 West Virginia 2,640.3 4,457.7 6,661.8 8,591.4 8,296.6 9,130.2 Wisconsin 6,587.5 15,338.1 16,826.3 32,118.8 18,826.0 20,874.3 Wyoming 937.2 1,901.9 2,239.9 5,740.3 2,880.2 2,769.6

Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 209

Intergovernmental

($Thousands)

Continued

From Own Sources

Fiscal Year 2002

General Revenue

E27. State Revenues by Source by State

Total Total Own Charges and Utility and Insurance From From

Year Revenues Sources Total Taxes Miscellaneous Liquor Stores Trust Federal Local Total $ 1,096,347,277 $1,060,822,965 $726,882,197 $534,063,430 $191,641,036 $16,223,246 $19,301,066 $317,581,354 $17,841,624

Alabama $ 14,942,192 $ 15,986,065 $ 9,710,666 $ 6,509,765 $ 3,200,901 $ 160622 $ –1,204,495 $ 5,794,984 $ 480,415 Alaska 5,018,805 5,422,566 3,866,100 1,089,504 2,776,596 17,388 – 421,149 1,551,339 5,127 Arizona 17,317,801 15,880,467 10,600,401 8,477,321 2,123,080 23,018 1,414,316 4,874,813 385,178 Arkansas 10,297,487 10,533,188 7,104,089 5,226,050 1,878,039 0 – 235,701 3,409,971 19,128 California 151,245,388 141,480,665 97,620,133 77,755,376 19,864,757 4,244,325 5,520,398 40,843,408 3,017,124

Colorado $ 11,809,456 $ 13,874,720 $ 10,008,895 $ 6,923,171 $ 3,085,724 $ 0 $ –2,065,264 $ 3,806,370 $ 59,455 Connecticut 16,993,167 15,381,824 11,612,585 9,032,787 2,579,798 22,466 1,588,877 3,685,655 83,584 Delaware 4,841,725 4,633,276 3,711,199 2,173,600 1,537,599 9,383 199,066 890,855 31,222 Florida 47,354,126 46,458,867 33,854,156 24,815,964 8,501,919 13,955 881,304 12,785,500 355,484 Georgia 24,846,501 26,114,056 17,503,427 13,772,147 3,731,280 0 – 1,267,555 8,540,902 69,727

Hawaii $ 5,868,714 $ 6,042,317 $ 4,675,329 $ 3,420,671 $ 1,254,658 $ 0 $ –173,603 $ 1,364,923 $ 2,065 Idaho 4,494,386 4,381,859 3,044,793 2,271,075 773,718 64,998 47,529 1,324,351 6,001 Illinois 41,080,328 40,325,138 28,904,656 22,460,190 6,429,882 0 755,190 10,448,759 986,307 Indiana 20,116,042 20,010,507 13,982,808 10,200,590 3,782,218 0 105,535 5,885,522 142,177 Iowa 11,130,351 11,025,846 7,580,585 5,006,251 2,574,334 115,927 – 11,422 3,320,315 124,946

Kansas $ 9,694,312 $ 9,179,259 $ 6,187,456 $ 4,808,361 $ 1,379,095 $ 0 $ 515,053 $ 2,963,516 $ 28,287 Kentucky 16,072,899 15,810,192 10,688,957 7,974,690 2,714,267 0 262,707 5,101,806 19,429 Louisiana 18,078,549 17,658,826 11,610,165 7,356,936 4,253,229 4,967 414,756 5,994,423 54,238 Maine 5,459,576 5,608,398 3,769,847 2,626,830 1,143,017 81,938 – 230,760 1,816,913 13,485 Maryland 20,787,889 19,909,070 14,456,227 10,821,276 3,634,951 95,154 783,665 5,259,864 192,979

Massachusetts $ 26,885,248 $ 26,475,973 $ 21,045,309 $ 14,822,592 $ 6,222,717 $ 112,620 $ 296,655 $ 5,061,024 $ 369,640 Michigan 43,950,367 40,886,394 29,379,131 21,864,052 7,515,079 607,413 2,456,560 11,241,287 265,976 Minnesota 22,150,838 21,621,930 16,482,660 12,936,369 3,258,624 0 528,908 5,282,293 144,644 Mississippi 11,052,453 11,043,568 6,508,973 4,728,905 1,780,068 176,025 – 167,140 4,374,145 160,450 Missouri 19,085,356 18,653,645 11,834,970 8,728,932 3,106,038 0 431,711 6,693,283 125,392 210 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Intergovernmental

($Thousands)

From Own Sources

Fiscal Year 2002

General Revenue

E27. State Revenues by Source by State (continued)

Total Total Own Charges and Utility and Insurance From From

4,628,606 4,382,896 3,001,279 1,897,021 1,104,258 326,511 – 80,801 1,188,622 200,764

Year Revenues Sources Total Taxes Miscellaneous Liquor Stores Trust Federal Local Montana $ 4,033,180 $ 3,721,242 $ 2,294,388 $ 1,442,731 $ 851,657 $ 45,629 $ 266,309 $ 1,418,565 $ 8,289 Nebraska 6,001,930 5,987,028 4,164,367 2,992,522 1,171,845 0 14,902 1,780,050 42,611 Nevada 6,888,159 6,167,176 4,828,964 3,945,329 883,635 163,501 557,482 1,280,691 57,521 New Hampshire New Jersey 32,709,241 33,896,598 25,220,077 18,328,814 6,891,263 546,431 – 1,733,788 8,235,257 441,264

New Mexico $ 8,755,514 $ 8,487,306 $ 5,623,419 $ 3,628,055 $ 1,995,364 $ 0 $ 268,208 $ 2,759,537 $ 95,089 New York 104,377,905 92,741,080 55,167,018 43,262,137 11,904,881 5,365,042 6,271,783 32,196,997 5,532,774 North Carolina 31,523,608 29,972,482 19,770,761 15,537,366 4,233,395 0 1,551,126 9,466,152 735,569 North Dakota 3,016,825 2,868,404 1,825,310 1,117,299 708,011 0 148,421 1,022,350 20,744 Ohio 45,438,904 40,232,128 27,577,760 20,130,415 7,447,345 524,619 4,682,157 12,327,824 326,544

Oklahoma $ 13,133,991 $ 12,761,043 $ 8,640,612 $ 6,052,680 $ 2,587,932 $ 318,275 $ 54,673 $ 4,043,825 $ 76,606 Oregon 14,815,282 14,304,517 8,594,240 5,163,687 3,430,553 254,714 256,051 5,625,495 84,782 Pennsylvania 45,812,745 46,192,437 32,810,709 22,135,537 10,675,172 958,822 – 1,338,514 13,685,396 48,111 Rhode Island 4,891,253 4,835,556 3,115,828 2,127,609 988,219 12,653 43,044 1,637,228 82,500 South Carolina 16,657,590 14,137,401 9,042,262 5,748,585 2,954,470 985,864 1,534,325 5,027,914 406,432

South Dakota $ 2,490,576 $ 2,603,960 $ 1,540,929 $ 976,596 $ 564,333 $ 0 $ –113,384 $ 1,045,385 $ 17,646 Tennessee 17,951,931 17,619,979 10,303,482 7,797,681 2,505,801 0 331,952 7,077,747 238,750 Texas 60,740,658 62,333,570 40,796,253 28,662,395 12,133,858 0 – 1,592,912 20,672,252 712,376 Utah 8,467,827 8,623,370 6,344,603 3,925,382 2,419,221 132,058 – 287,601 2,266,508 12,259 Vermont 3,264,342 3,233,961 2,142,331 1,518,479 623,852 32,957 – 2,576 1,041,012 45,884

Virginia $ 23,586,043 $ 24,852,133 $ 19,311,558 $ 12,781,149 $ 6,530,409 $ 338,183 $ –1,604,273 $ 5,377,424 $ 153,999 Washington 23,813,123 22,775,123 16,426,667 12,628,567 3,798,100 365,113 672,887 6,215,948 132,508 West Virginia 9,130,217 8,052,506 5,153,309 3,551,756 1,601,553 53,122 1,024,589 2,847,201 51,996 Wisconsin 20,874,265 22,874,127 15,843,285 11,813,831 4,029,454 0 – 1,999,862 5,912,806 1,118,036 Wyoming 2,769,606 2,768,326 1,599,269 1,094,402 504,867 49,553 – 48,273 1,112,947 56,110

Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 211

($Thousands)

Continued

Selected Fiscal Years 1940 – 2002

E28. State Tax Collections by State

State 1940 1950 1960 1970 1980 1990 2000 2001 2002 Total $ 4,156,903 $ 7,929,881 $ 18,035,927 $ 47,961,994 $ 137,056,630 $ 300,488,565 $ 539,655,337 $ 559,679,125 $ 534,063,430 Alabama $ 55,288 $ 115,918 $ 273,718 $ 657,361 $ 1,856,789 $ 3,819,513 $ 6,438,438 $ 6,747,707 $ 6,509,765 Alaska — — 27,110 85,899 1,437,607 1,546,441 1,423,287 1,428,698 1,089,504 Arizona 20,660 47,836 164,965 474,270 1,716,237 4,376,761 8,100,737 8,360,376 8,477,321 Arkansas 34,258 85,015 158,118 351,447 1,160,767 2,260,936 4,870,561 4,986,747 5,226,050 California 335,442 811,206 2,124,369 5,497,548 19,366,696 43,419,164 83,807,959 90,453,746 77,755,376

Colorado38,970 $ 89,455 $ $ 192,542 $ 470,060 $ 1,490,898 $ 3,069,428 $ 7,075,047 $ 7,566,919 $ 6,923,171 Connecticut 62,240 105,636 238,124 741,789 1,839,678 5,268,014 10,171,242 9,895,673 9,032,787 Delaware 12,669 25,775 70,776 195,648 515,715 1,129,551 2,132,131 2,105,921 2,173,600 Florida 58,414 170,275 521,682 1,421,109 4,804,298 13,289,492 24,817,263 24,938,748 24,815,964 Georgia 53,684 124,648 369,080 941,334 2,728,961 7,078,197 13,511,275 14,368,505 13,772,147

Hawaii — — $ 124,230 $ 340,450 $ 998,383 $ 2,334,797 $ 3,334,743 $ 3,507,770 $ 3,420,671 Idaho 13,668 30,052 68,999 155,880 490,346 1,138,748 2,377,251 2,558,098 2,271,075 Illinois 266,879 380,270 836,372 2,868,694 7,073,077 12,890,512 22,788,799 23,150,229 22,460,190 Indiana 101,134 202,895 399,379 1,002,418 2,695,759 6,101,619 10,104,353 10,115,870 10,200,590 Iowa 71,272 146,437 265,787 628,327 1,746,828 3,313,094 5,185,394 5,158,780 5,006,251

Kansas42,934 $ $ 119,349 $ 206,622 $ 430,975 $ 1,269,671 $ 2,668,998 $ 4,848,235 $ 4,986,955 $ 4,808,361 Kentucky 54,144 107,390 228,507 703,044 2,144,941 4,260,691 7,694,610 7,850,908 7,974,690 Louisiana 82,914 240,867 452,695 838,792 2,397,215 4,086,693 6,512,382 7,197,380 7,356,936 Maine 24,667 41,628 86,929 207,617 619,160 1,560,869 2,661,080 2,668,938 2,626,830 Maryland 56,841 131,464 343,579 1,082,058 2,760,818 6,450,139 10,354,447 10,785,695 10,821,276

Massachusetts $ 159,958 $ 234,846 $ 491,123 $ 1,393,653 $ 3,927,303 $ 9,369,108 $ 16,152,874 $ 17,225,270 $ 14,822,592 Michigan 197,037 393,056 913,920 2,345,090 5,947,650 11,343,403 22,756,403 22,263,902 21,864,052 Minnesota 92,581 188,610 352,583 1,020,953 3,242,940 6,819,254 13,338,532 13,534,585 12,936,369 Mississippi 33,283 87,451 194,300 485,755 1,257,932 2,395,876 4,711,594 4,749,481 4,728,905 Missouri 92,507 162,215 312,895 820,860 2,094,540 4,939,169 8,571,548 8,837,196 8,728,932 212 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Thousands)

Selected Fiscal Years 1940 – 2002

E28. State Tax Collections by State (continued)

15,833 19,819 41,757 94,765 267,495 595,299 1,696,085 1,755,620 1,897,021

State 1940 1950 1960 1970 1980 1990 2000 2001 2002 Montana $ 14,294 $ 30,149 $ 64,868 $ 128,823 $ 435,751 $ 857,685 $ 1,410,760 $ 1,495,810 $ 1,442,731 Nebraska 26,057 54,055 91,058 261,307 816,767 1,512,928 2,981,047 3,037,408 2,992,522 Nevada 4,576 10,953 44,885 149,128 476,604 1,583,282 3,717,255 3,832,227 3,945,329 New Hampshire New Jersey 143,967 147,914 365,232 1,332,251 4,265,830 10,433,910 18,147,604 19,253,297 18,328,814

New Mexico $ 17,069 $ 51,070 $ 123,206 $ 273,466 $ 926,048 $ 2,014,040 $ 3,743,178 $ 4,002,246 $ 3,628,055 New York 585,124 891,783 1,961,008 6,116,519 12,626,027 28,614,593 41,735,841 44,858,302 43,262,137 North Carolina 87,536 212,728 459,373 1,190,220 3,215,348 7,864,737 15,315,386 15,599,964 15,537,366 North Dakota 14,725 39,210 60,760 121,646 371,861 677,112 1,172,373 1,164,353 1,117,299 Ohio 257,043 379,403 872,723 1,702,624 4,766,665 11,436,367 19,676,365 19,617,950 20,130,415

Oklahoma62,314 $ $ 158,232 $ 275,379 $ 502,121 $ 1,776,044 $ 3,476,859 $ 5,840,022 $ 6,341,714 $ 6,052,680 Oregon 31,211 99,829 208,283 430,686 1,455,352 2,785,890 5,945,675 5,892,963 5,163,687 Pennsylvania 338,657 439,387 1,032,861 2,777,578 7,240,808 13,219,655 22,466,906 22,571,889 22,135,537 Rhode Island 25,638 38,297 86,095 228,674 550,787 1,233,305 2,034,909 2,246,605 2,127,609 South Carolina 35,223 90,019 235,478 543,678 1,678,049 3,934,383 6,381,391 6,415,080 5,748,585

South Dakota $ 16,412 $ 37,923 $ 52,993 $ 112,705 $ 270,518 $ 500,093 $ 927,245 $ 977,469 $ 976,596 Tennessee 51,885 149,782 304,590 686,936 1,886,992 4,245,024 7,739,590 8,043,347 7,797,681 Texas 148,676 315,117 792,800 1,975,087 6,758,706 14,716,513 27,424,142 29,422,936 28,662,395 Utah 19,711 43,613 100,405 251,596 785,755 1,767,991 3,978,697 4,072,968 3,925,382 Vermont 11,632 20,425 43,522 135,177 266,317 665,743 1,483,155 1,552,739 1,518,479

Virginia $ 56,850 $ 147,081 $ 291,664 $ 955,726 $ 2,743,325 $ 6,600,489 $ 12,648,035 $ 13,085,329 $ 12,781,149 Washington 69,503 201,560 460,770 1,028,028 2,917,445 7,423,096 12,567,383 12,679,410 12,628,567 West Virginia 57,409 94,029 180,119 384,993 1,219,492 2,229,745 3,343,266 3,422,875 3,551,756 Wisconsin 95,945 197,546 426,234 1,332,754 3,366,310 6,557,746 12,575,192 11,768,235 11,813,831 Wyoming 8,169 17,663 41,460 84,475 388,125 611,613 963,650 1,124,292 1,094,402

Note: Does not include unemployment insurance taxes. Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 213

($Thousands)

Continued

Fiscal Year 2002

E29. State Tax Collections by Source by State

Total Individual Corporation General Selective Other

State Taxes Income Income Sales Sales (a) Property Taxes Total $534,063,430 $184,781,116 $25,867,214 $179,492,346 $82,159,269 $9,404,936 $52,358,549 Alabama $ 6,509,765 $ 2,030,694 $ 322,636 $ 1,748,235 $ 1,634,833 $ 195,132 $ 578,235 Alaska 1,089,504 0 269,273 0 142,050 49,652 628,529 Arizona 8,477,321 2,090,645 346,280 4,283,681 1,068,529 329,245 358,941 Arkansas 5,226,050 1,563,221 176,874 1,946,770 702,000 486,895 350,290 California 77,755,376 33,046,665 5,333,036 23,816,406 6,885,642 1,951,507 6,722,120 Colorado $ 6,923,171 $ 3,475,760 $ 205,217 $ 1,901,972 $ 932,608 $ 0 $ 407,614 Connecticut 9,032,787 3,685,244 149,454 3,043,971 1,472,152 0 681,966 Delaware 2,173,600 716,647 251,643 0 322,835 0 882,475 Florida 24,815,964 0 1,218,864 14,408,709 4,511,482 427,626 4,249,283 Georgia 13,772,147 6,487,638 568,080 4,833,521 1,184,042 54,089 644,777

Hawaii $ 3,420,671 $ 1,111,590 $ 52,640 $ 1,612,333 $ 505,615 $ 0 $ 138,493 Idaho 2,271,075 842,375 76,769 795,384 320,988 0 235,559 Illinois 22,460,190 6,951,265 2,061,540 6,419,156 4,664,310 56,823 2,307,096 Indiana 10,200,590 3,540,819 709,412 3,798,490 1,626,157 6,291 519,421 Iowa 5,006,251 1,769,347 88,310 1,747,016 791,468 0 610,110 Kansas $ 4,808,361 $ 1,854,848 $ 121,931 $ 1,799,485 $ 632,661 $ 54,576 $ 344,860 Kentucky 7,974,690 2,678,330 302,129 2,312,224 1,428,860 437,804 815,343 Louisiana 7,356,936 1,788,733 264,419 2,326,873 1,864,736 34,794 1,077,381 Maine 2,626,830 1,072,810 77,366 836,134 401,125 48,136 191,259 Maryland 10,821,276 4,704,368 359,420 2,690,434 2,008,652 272,806 785,596

Massachusetts $ 14,822,592 $ 7,912,934 $ 812,257 $ 3,695,874 $ 1,514,953 $ 2,884 $ 883,690 Michigan 21,864,052 6,125,270 2,065,241 7,784,308 2,284,982 1,890,783 1,713,468 Minnesota 12,936,369 5,444,715 542,771 3,740,660 2,026,050 8,124 1,174,049 Mississippi 4,728,905 985,117 195,814 2,340,474 842,849 1,246 363,405 Missouri 8,728,932 3,615,391 300,459 2,854,718 1,285,224 20,988 652,152 214 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Thousands)

Fiscal Year 2002

E29. State Tax Collections by Source by State (continued)

Total Individual Corporation General Selective Other

1,897,021 71,433 377,313 0 605,386 501,703 341,186

State Taxes Income Income Sales Sales (a) Property Taxes Montana $ 1,442,731 $ 517,568 $ 68,173 $ 0 $ 370,801 $ 181,501 $ 304,688 Nebraska 2,992,522 1,153,444 107,628 1,069,185 436,081 6,383 219,801 Nevada 3,945,329 0 0 2,070,013 1,267,983 112,613 494,720 New Hampshire New Jersey 18,328,814 6,836,992 1,101,296 5,996,839 2,780,596 3,303 1,609,788 New Mexico $ 3,628,055 $ 982,891 $ 124,327 $ 1,337,321 $ 485,557 $ 52,779 $ 645,180 New York 43,262,137 25,573,667 2,257,935 8,607,718 4,513,065 0 2,309,752 North Carolina 15,537,366 7,265,242 668,124 3,740,715 2,823,870 0 1,039,415 North Dakota 1,117,299 199,590 49,990 335,613 284,361 1,375 246,370 Ohio 20,130,415 8,335,554 761,050 6,391,475 2,936,492 18,498 1,687,346

Oklahoma $ 6,052,680 $ 2,286,110 $ 173,701 $ 1,529,465 $ 743,264 $ 0 $ 1,320,140 Oregon 5,163,687 3,674,962 196,257 0 650,297 24,365 617,806 Pennsylvania 22,135,537 6,734,729 1,198,438 7,330,422 3,617,714 50,949 3,203,285 Rhode Island 2,127,609 823,521 28,273 731,597 429,029 1,139 114,050 South Carolina 5,748,585 1,952,498 217,327 2,335,170 822,634 12,746 408,210

South Dakota $ 976,596 $ 0 $ 40,547 $ 523,001 $ 254,173 $ 0 $ 158,875 Tennessee 7,797,681 146,293 502,977 4,674,896 1,370,992 0 1,102,523 Texas 28,662,395 0 0 14,559,504 9,017,620 0 5,085,271 Utah 3,925,382 1,605,310 110,989 1,500,278 522,769 0 186,036 Vermont 1,518,479 407,835 37,306 214,746 354,956 390,695 112,941 Virginia $ 12,781,149 $ 6,710,771 $ 308,554 $ 2,799,526 $ 1,982,769 $ 20,557 $ 958,972 Washington 12,628,567 0 0 7,904,003 2,045,856 1,457,432 1,221,276 West Virginia 3,551,756 1,034,665 220,158 962,756 957,968 3,819 372,390 Wisconsin 11,813,831 4,973,615 445,016 3,695,796 1,731,868 91,703 875,833 Wyoming 1,094,402 0 0 445,479 98,365 143,975 406,583

(a) Includes collections on motor fuels, alcohol, tobacco, insurance, utilities, parimutels and other sales. Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 215

E30. Dates of Adoption of Major State Taxes

Individual Corporate General Distilled State Income Income Sales Gasoline Cigarettes Spirits (a) Alabama 1933 1933 1936 1923 1935 — Alaska — 1949 — 1946 1949 1959 Arizona 1933 1933 1933 1921 1935 1933 Arkansas 1929 1929 1935 1921 1929 1935 California 1935 1929 1933 1923 1959 1935 Colorado 1937 1937 1935 1919 1964 1933 Connecticut 1991 (c) 1915 1947 1921 1935 1937 Delaware 1917 1957 — 1923 1943 1933 Florida — 1971 1949 1921 1943 1935 Georgia 1929 1929 1951 1921 1937 1937 Hawaii 1901 1901 1935 1932 1939 1939 Idaho 1931 1931 1965 1923 1945 — Illinois 1969 1969 1933 1927 1941 1934 Indiana 1963 1963 1933 1923 1947 1933 Iowa 1934 1934 1933 1925 1921 — Kansas 1933 1933 1937 1925 1927 1948 Kentucky 1936 1936 1960 1920 1936 1934 Louisiana 1934 1934 1938 1921 1932 1934 Maine 1969 1969 1951 1923 1941 — Maryland 1937 1937 1947 1922 1958 1933 Massachusetts 1916 1919 1966 1929 1939 1933 Michigan 1967 1967 1933 1925 1947 — Minnesota 1933 1933 1967 1925 1947 1934 Mississippi 1912 1921 1930 1922 1932 1966 Missouri 1917 1917 1934 1925 1955 1934 Montana 1933 1917 — 1921 1947 — Nebraska 1967 1967 1967 1925 1947 1935 Nevada — — 1955 1923 1947 1935 New Hampshire 1923 (b) 1970 — 1923 1939 — New Jersey 1976 1958 1966 1927 1948 1933 New Mexico 1933 1933 1933 1919 1943 1934 New York 1919 1917 1965 1929 1939 1933 North Carolina 1921 1921 1933 1921 1969 — North Dakota 1919 1919 1935 1919 1927 1936 Ohio 1971 1971 1934 1925 1931 — Oklahoma 1915 1931 1933 1923 1933 1959 Oregon 1930 1929 — 1919 1965 — Pennsylvania 1971 1935 1953 1921 1937 — Rhode Island 1971 1947 1947 1925 1939 1933 South Carolina 1922 1922 1951 1922 1923 1935 South Dakota — — 1933 1922 1923 1935 Tennessee 1931 (b) 1923 1947 1923 1925 1939 Texas — — 1961 1923 1931 1935 Utah 1931 1931 1933 1923 1923 — Vermont 1931 1931 1969 1923 1937 — Virginia 1916 1915 1966 1923 1960 — Washington — — 1933 1921 1935 — West Virginia 1961 1967 1933 1923 1947 — Wisconsin 1911 1911 1961 1925 1939 1934 Wyoming — — 1935 1923 1951 —

(a) Excludes excises by the states that own and operate liquor stores. (b) Taxes are limited: New Hampshire and Tennessee (interest and dividends). (c) Individual income tax imposed in 1991. Prior to that date, tax was imposed on capital gains and dividends. Source: Tax Foundation. 216 Facts and Figures on Government Finance, 38th Edition Tax Foundation

E31. State Individual Income Tax Rates As of December 31, 2003

Marginal Rates Federal and Tax Brackets Standard Deduction Personal Exemptions Deductibility for Single Filers Single Joint Single (b) Dependents Alabama Yes (z) 2% > $0 $2,000 $4,000 $1,500 $300 4% > $500 5% > $3K Alaska No None n.a. n.a. n.a. n.a. Arizona No 2.87% >$0 $4,050 $8,100 $2,100 $2,300 3.20% > $10K 3.74% > $25K 4.72% > $50K 5.04% > $150K Arkansas No 1% > $0 $2,000 $4,000 $ 20 (c) $ 20 (c) 2.5% > $3,299 3.5% > $6,699 4.5% > $9,999 6% > $16,699 7% > $27,899 (l) (w) California No 1% > $0 $ 3,070 (w) $ 6,140 (w) $ 80 (c)(w) $ 251 (c)(w) 2% > $5,962 4% > $14,133 6% > $22,306 8% > $30,965 9.3% > $39,133 (w) Colorado No 4.63% of federal taxable income. n.a. n.a. n.a. n.a. Connecticut No 3.0 > $0 n.a. n.a. $ 12,500 (e) $0 5.0% > $10K Delaware No 2.2% > $2K $3,250 $6,500 $ 110 (c) $ 110 (c) 3.9% > $5K 4.8% > $10K 5.2% > $20K 5.55% > $25K 5.95% > $60K Florida No None n.a. n.a. n.a. n.a. Georgia No 1% > $0 $2,300 $3,000 $2,700 $2,700 2% > $750 3% > $2,250 4% > $3,750 5% > $5,250 6% > $7K Hawaii No 1.4% > $0 $1,500 $1,900 $1,040 $1,040 3.2% > $2K 5.5% > $4K 6.4% > $8K 6.8% > $12K 7.2% > $16K 7.6% > $20K 7.9% > $30K 8.25% > $40K Idaho (g) No 1.6% > $0 $4,750 $9,500 $3,050 $3,050 3.6% > $1,086 4.1% > $2,172 5.1% > $3,259 6.1% > $4,345 7.1% > $5,432 7.4% > $8,148 7.8% > $21,730 Illinois No 3% of federal adjusted n.a. n.a. $2,000 $2,000 gross income with modification. Indiana No 3.4% of federal adjusted n.a. n.a. $1,000 $1,000 gross income with modification. Iowa Yes 0.36% > $0 $ 1,550 (w) $ 3,830 (w) $ 40 (c) $ 40 (c) 0.72% > $1,242 2.43% > $2,484 4.5% > $4,968 6.12% > $11,178 6.48% > $18,630 6.8% > $24,840 7.92% > $37,260 8.98% > $55,890 Continued Tax Foundation State Governments 217

E31. State Individual Income Tax Rates (continued) As of December 31, 2003

Marginal Rates Federal and Tax Brackets Standard Deduction Personal Exemptions Deductibility for Single Filers Single Joint Single (b) Dependents Kansas No 3.5% > $0 $3,000 $6,000 $2,250 $2,250 6.25% > $15K 6.45% > $30K Kentucky No 2% > $0 $1,830 $1,830 $ 20 (c) $ 20 (c) 3% > $3K 4% > $4K 5% > $5K 6% > $8K Louisiana Yes 2% > $0 n.a. n.a. $ 4,500 (m) $1,000 4% > $10K 6% > $50K Maine No 2% > $0 $4,750 $7,950 $ 2,850 (w) $ 2,850 (w) 4.5% > $4,250 7% > $8,450 8.5% > $16,950 Maryland No 2% > $0 $ 2,000 (n) 4,000 (n) $2,400 $2,400 3% > $1K 4% > $2K 4.75% > $3K Massachusetts No 5.3% or 12% (f) n.a. n.a. $3,300 $1,000 Michigan No 4.0% of federal adjusted n.a. n.a. $3,100 $3,000 gross income with modification. Minnesota No 5.35% > $0 $ 4,750 (y) $ 9,500 (y) $ 3,000 (y) $ 3,000 (y) 7.05% > $19,010 7.85% > $62,440 Mississippi No 3% > $0 $2,300 $4,600 $6,000 $1,500 4% > $5K 5% > $10K Missouri Yes (aa)(z) 1.5% > $0 $ 4,750 (y) $ 9,500 (y) $2,100 $1,200 2% > $1K 2.5% > $2K 3% > $3K 3.5% > $4K 4% > $5K 4.5% > $6K 5% > $7K 5.5% > $8K 6% > $9K Montana Yes (p) 2% > $0 $ 3,330 (p)(w)$ 6,660 (p)(w)$ 1,780 (w)$ 1,780 (w) 3% > $2,200 4% > $4,400 5% > $8,900 6% > $13,300 7% > $17,800 8% > $22,200 9% > $31,100 10% > $44,500 11% > $77,800 Nebraska No 2.56% > $0 $ 4,750 (y) $ 7,950 (y) $ 99 (c)(q) $ 99 (c)(q) 3.57% > $2,400 5.12% > $17K 6.84% > $26,500 Nevada No None n.a. n.a. n.a. n.a. New Hampshire No 5% > $0 (h) n.a. n.a. $2,400 n.a. New Jersey No 1.4% > $0 n.a. n.a. $1,000 $1,500 1.75 > $20K 3.5% > $35K 5.525% > $40K 6.37% > $75K 8.97% > $500K New Mexico No 1.7% > $0 $ 4,750 (y) $ 9,500(y) $ 3,050 (y) $ 3,050 (y) 3.2% > $5,500 4.7% > $11K 6% > $16K 7.1% > $26K 7.7% > $42K Continued 218 Facts and Figures on Government Finance, 38th Edition Tax Foundation

E31. State Individual Income Tax Rates (continued) As of December 31, 2003

Marginal Rates Federal and Tax Brackets Standard Deduction Personal Exemptions Deductibility for Single Filers Single Joint Single (b) Dependents New York (ac) No 4% > $0 $7,500 $14,600 n.a. $1,000 4.5% > $8K 5.25% > $11K 5.9% > $13K 6.85% > $20K 6.85% > $20K 6.85% > $20K 7.5% > $100K (ad) 7.7% > $500K North Carolina No 6% > $0 $3,750 $6,100 $ 1,050 (r) $ 1,050 (r) 7% > $12,750 7.75% > $60K 8.25% > $120K North Dakota No 2.1% > $0 $ 4,750 (y) $ 7,950 (y) $ 3,050 (y) $ 3,050 (y) 3.92% > $28,400 4.34% > $68,800 5.04% > $143,500 5.54% > $311,950 Ohio No 0.743% > $0 n.a. n.a. $ 1,250 (g) $ 1,250 (g) 1.486% > $5K 2.972% > $10K 3.715% > $15K 4.457% > $20K 5.201% > $40K 5.943% > $80K 6.9% > $100K 7.5 % > $200K (u) Oklahoma Yes (d) 0.5% > $0 $ 2,000 (s) $ 2,000 (s) $1,000 $1,000 1% > $1K 2% > $2,500 3% > $3,750 4% > $4,900 5% > $6,200 6% > $7,700 7% > $10K Oregon Yes 5% > $0 $1,670 $3,345 $ 142 (c)(w) $ 142 (c)(w) 7% > $2,500 9% > $6,300 Pennsylvania No 3.07 % > $0 (ab) n.a. n.a. n.a. n.a.

Rhode Island No 25% of federal income tax liability. $4,750 $7,950 $3,050 $3,050

South Carolina No 2.5% > $0 $ 4,750 (y) $ 7,950 (y) $ 3,050 (y) $ 3,050 (y) 3% > $2,400 4% > $4,800 5% > $7,200 6% > $9,600 7% > $12,000 South Dakota No None n.a. n.a. n.a. n.a. Tennessee No 6% > $0 (h) n.a. n.a. $1,250 n.a. Texas No None n.a. n.a. n.a. n.a. Utah Yes 2.3% > $0 $4,750 $9,500 $ 2,288 (v) $ 2,288 (v) 3.3% > $863 4.2% > $1,726 5.2% > $2,588 6% > $3,450 7% > $4,313 Vermont No 3.6% > $0 n.a. n.a. $3,000 n.a. 7.2% > $28,400 8.5% > $68,800 9% > $143,500 9.5% > $311,950 Virginia No 2% > $0 $3,000 $5,000 $800 $800 3% > $3K 5% > $5K 5.75% > $17K Continued Tax Foundation State Governments 219

E31. State Individual Income Tax Rates (continued) As of December 31, 2003

Marginal Rates Federal and Tax Brackets Standard Deduction Personal Exemptions Deductibility for Single Filers Single Joint Single (b) Dependents Washington No None n.a. n.a. n.a. n.a. West Virginia No 3% > $0 n.a. n.a. $2,000 $2,000 4% > $10K 4.5% > $25K 6% > $40K 6.5% > $60K Wisconsin No 4.60% > $0 $ 7,790 (k)$ 14,030(k) $700 $700 6.15% > $8,280 6.50% > $16,560 6.75% > $126,200 Wyoming No None n.a. n.a. n.a. n.a. Dist. of Col. No 5% > $0 $1,000 $2,000 $1,370 $1,370 7.5% > $10K 9.3% > $30K

Note: Bold type indicates noteworthy tax changes during 2003. (a) Applies to single taxpayers and married people filing separately. Most states double brackets for married filing joint. (b) Except for Delaware and Mississippi, married–joint filers receive double the single exemption. Delaware is a flat $110 tax credit and Mississippi is $9,500 for joint. (c) Tax Credit. (d) Rates listed assume that taxpayers opt not to deduct their federal income tax liability. In Oklahoma, if a filer chooses to deduct his federal liability, then he faces a range of rates from 0.5% – 10% on income up to $1,000 and over $16,000 respectively. (e) The single personal exemption will increase to $12,625 as of the beginning of the 2004 tax year. (f) The 12% rate applies to short-term capital gains, long- and short-term capital gains on collectibles and pre-1996 installment sales classified as capital gain income for Massachusetts purposes. (g) Taxpayers receive a $20 tax credit per exemption in addition to the normal exemption amount. (h) Applies to interest and dividend income only. (k) Deduction phases out to zero for single filers at $41,000 and joint filers at $76,000. (l) Rates apply to regular tax table. A special tax table is available for low-income taxpayers that reduce their tax payments. (m) Standard deduction and personal exemptions are combined: $4,500 for single and married filing separately; $9,000 married filing jointly and head of household. (n) The standard deduction is 15 percent of income with a minimum of $1,500 and a cap of $2,000 for single filers, married filing separately filers and dependent filers earning more than $13,333. The standard deduction is capped at $4,000 for married filing jointly filers, head of household filers and qualifying widowers earning more than $26,667. (p) Can claim either the standard deduction or the amount of federal taxes withheld—whichever is greater. (q) The $99 personal exemption credit is phased out for filers with adjusted gross income of $70,000 or more. (r) Exemptions are based on federal standard deductions but are adjusted according to income and filing status. (s) The deduction given is applicable to all filers, excluding married filing separately filers, with adjusted gross income (AGI) over $13,333. For those with AGI between $6,666 and $13,333 the standard deduction is 15% of AGI and for those with AGI of less than $6,666 the standard deduction is $1,000. For married filing separately filers, the standard deduction is $500 or 15% of AGI, but not to exceed $1,000. (u) Under Ohio law, when the state ends its fiscal year with a significant budget surplus, that surplus is refunded to taxpayers through a temporary reduction in the income tax rates. Normal rates range from 0.743 percent for the lowest bracket to 7.5 percent for the highest bracket. (v) Three-fourths federal exemption. (w) Indexed for Inflation. (x) All filers must pay $10 for the permanent building fund tax. (y) Deductions and exemptions tied to Federal tax system. Federal deductions and exemptions are indexed for inflation. (z) Residents should deduct the federal income tax liability as shown on their 2003 federal income tax return, less any federal Advance Child Tax Credit for 2003. (aa) If you checked Box A, B, D, E, F, or G on Line 9, your federal tax deduction is limited to $5,000. If you checked Box C on Line 9, your federal tax deduction is limited to $10,000. (ab) Tax rate changes from 2.8% to 3.07% in 2004. (ac) On May 15th 2003, the state legislature overrode a gubernatorial veto to enact two new, higher income tax rates of 7.5% and 7.7%, retroactively effective to January 1, 2003. The 7.7% rate applies to all income over $500,000 regardless of filing status, and it is scheduled in law to expire after three years — after tax year 2005. The 7.5% rate is scheduled in law to drop to 7.375% for tax year 2004, and then to 7.25% for tax year 2005, and then expire at the same time as the 7.7% rate, after tax year 2005, restoring 6.85% as the top rate. (ad) Bracket for head of household is $125K - $500K, and bracket for married filing jointly is $150K - $500K. Sources: State tax forms and instructions, Commerce Clearing House, Federation of Tax Administrators. 220 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Thousands)

Continued

Selected Fiscal Years 1940 – 2002

E32. State Individual Income Tax Collections by State

————— —— — —

ida

State 1940 1950 1960 1970 1980 1990 2000 2001 2002 Total $205,979 $724,378 $2,209,294 $9,182,862 $37,089,482 $96,076,243 $194,573,057 $208,079,457 $184,781,116 Alabama $ 1,348 $ 14,314 $ 27,360 $ 85,081 $ 396,570 $ 1,121,458 $ 2,071,433 $ 2,437,640 $ 2,030,694 Alaska — — 8,903 32,455 100,481 — — — — Arizona 462 2,669 10,000 64,974 287,498 1,063,804 2,291,883 2,303,888 2,090,645 Arkansas 389 4,343 9,774 42,548 316,644 739,200 1,470,012 1,563,693 1,563,221 California 19,570 60,500 245,797 1,150,604 6,463,736 16,824,356 39,574,649 44,614,297 33,046,665 Colorado $ 2,07411,284 $ 34,542 $ $ 129,097 $ 461,325 $ 1,341,695 $ 3,636,920 $ 3,893,395 $ 3,475,760 Connecticut — — — 4,916 100,953 610,438 3,973,621 4,229,615 3,685,244 Delaware 1,654 7,379 26,393 68,486 235,763 456,311 733,399 720,034 716,647 Flo Georgia 2,501 10,884 36,442 184,943 872,073 2,867,914 6,364,586 6,926,035 6,487,638

Hawaii — — $ 28,778 $ 105,019 $ 311,404 $ 695,097 $ 1,064,317 $ 1,105,058 $ 1,111,590 Idaho 704 5,374 20,195 36,662 159,138 403,061 965,428 1,030,528 842,375 Illinois — — — 575,601 1,900,676 4,288,408 7,637,115 7,668,717 6,951,265 Indiana — — — 216,384 556,709 2,089,540 3,753,339 3,779,805 3,540,819 Iowa 3,902 15,812 36,671 112,746 602,385 1,271,689 1,890,427 1,888,847 1,769,347

Kansas $ 1,315 $ 8,31324,000 $ 78,423 $ $ 336,061 $ 856,769 $ 1,861,610 $ 1,988,460 $ 1,854,848 Kentucky 2,345 11,025 51,686 121,423 505,832 1,210,285 2,701,616 2,649,818 2,678,330 Louisiana 2,568 18,768 12,500 47,993 247,438 737,156 1,582,260 1,750,261 1,788,733 Maine — — — 18,885 142,689 580,562 1,076,913 1,161,738 1,072,810 Maryland 6,245 18,267 85,010 413,366 1,097,009 2,864,409 4,613,203 4,724,074 4,704,368

Massachusetts20,291 $ 44,722 $ $ 151,728 $ 517,952 $ 1,860,033 $ 4,909,728 $ 9,041,936 $ 9,902,677 $ 7,912,934 Michigan — — — 415,345 1,916,626 3,927,004 7,190,407 6,790,384 6,125,270 Minnesota 6,685 37,351 89,328 345,733 1,262,697 2,876,636 5,547,326 5,906,184 5,444,715 Mississippi 802 4,487 7,639 44,162 150,296 430,391 1,006,662 1,033,367 985,117 Missouri — 25,239 37,659 129,654 603,319 1,790,590 3,550,284 3,815,194 3,615,391 Tax Foundation State Governments 221

1,039,728 4,125,303 8,241,227 8,305,725 8,335,554

1,671,842 3,220,667 6,770,513 7,154,981 6,734,729

($Thousands)

Selected Fiscal Years 1940 – 2000

E32. State Individual Income Tax Collections by State (continued)

————— —— — —

————

————— —— — —

State 1940 1950 1960 1970 1980 1990 2000 2001 2002

Montana $ 543 $ 3,687 $ 10,707 $ 38,871 $ 135,012 $ 279,643 $ 516,261 $ 556,015 $ 517,568 Nebraska — — — 44,444 235,821 495,567 1,173,918 1,227,092 1,153,444 Nevada New Hampshire 562 1,119 1,581 3,462 10,474 41,391 65,975 76,651 71,433 New Jersey — — — 17,643 1,004,781 2,952,046 7,205,260 7,989,222 6,836,992 New Mexico $ 215 $ 1,546 $ 7,101 $ 35,730 $ 46,846 $ 360,971 $ 880,859 $ 830,006 $ 982,891 New York 105,753 262,916 756,364 2,506,435 5,780,045 15,289,156 23,194,281 26,442,534 25,573,667 North Carolina 3,279 24,397 91,814 270,945 1,180,507 3,390,390 7,209,670 7,526,282 7,265,242 North Dakota 309 3,697 4,796 15,379 53,346 105,687 198,621 213,485 199,590 Ohio

Oklahoma $ 2,403 $ 7,26016,780 $ 50,516 $ $ 361,895 $ 1,000,883 $ 2,134,506 $ 2,279,364 $ 2,286,110 Oregon 3,775 29,460 94,641 213,053 867,976 1,826,646 4,097,427 4,384,324 3,674,962 Pennsylvania Rhode Island — — — 18,644 153,912 426,583 828,983 928,203 823,521 South Carolina 1,427 10,292 31,642 95,398 494,789 1,380,180 2,445,559 2,498,818 1,952,498

South Dakota — — — — — — — — — Tennessee 1,653 3,045 5,218 12,113 30,800 102,954 180,278 198,071 146,293 Texas Utah 795 4,111 16,234 61,335 265,327 646,830 1,651,448 1,705,271 1,605,310 Vermont 618 3,057 11,373 43,668 83,182 250,904 432,002 483,592 407,835

Virginia $ 1,94323,993 $ 77,314 $ $ 282,769 $ 1,103,006 $ 3,082,187 $ 6,828,901 $ 7,226,402 $ 6,710,771 Washington West Virginia 1,596 — — 40,061 252,362 516,858 965,721 1,020,690 1,034,665 Wisconsin 8,253 45,067 139,324 489,944 1,430,476 2,624,896 5,952,301 5,149,020 4,973,615 Wyoming

Source: Department of Commerce, Bureau of Census. 222 Facts and Figures on Government Finance, 38th Edition Tax Foundation

E33. State Corporate Income Tax Rates Effective as of December 31, 2003

Tax Rates and Brackets Special Rates or Notes Alabama 6.50% Federal Deductibility Arizona 6.97% Minimum tax is $50. Arkansas 1.0% > $0 Corporations with net incomes exceeding $100,000, 2.0% > $3K 6.5% of entire net income. 3.0% > $6K California 8.84% 10.84% on financial institutions.6.65% alternative minimum tax rate (2% for financial institutions).Minimum tax is $800. Colorado 4.63% Connecticut 7.50% Delaware 8.70% Florida 5.50% 3.3% alternative minimum rate. An exemption of $5,000 is allowed Georgia 6.00% Hawaii 4.4%> $0 4% capital gains rate, 7.92% on financial institutions. 5.4% $25K 6.4% > $100K Idaho 7.60% Minimum tax is $20. Illinois 7.30% Includes 2.5% income replacement tax. Indiana 8.50% Iowa 6.0% > $0 5% on financial institutions; 7.2% alternative 8.0% > $25K minimum rate; 50% federal deductability. 10.0% > $100K 12.0 %> $250K Kansas 4% 3.35% surtax over $50,000; Banks 2.25% plus 2.125% surtax over $25,000. Kentucky 4.% > $0 5.0% > $25K 6.0% > $50K 7.0% > $100K 8.25% > $250K Louisiana 4.0 > $0 Federal deductibility. 5.0 > 25K 6.0 > 50K 7.0 > 100K 8.0 > 200K Maine 3.5% > $0 27% of federal alternative minimum tax liability. 7.93 > 25K 8.33 > 75K 8.93 > 250K Maryland 7.00% Massachusetts 9.50% Rate includes 14% surtax, as does the following: an additional tax of $7.00 per $1,000 on taxable tangible property (or net worth allocable to state, for intangible property corporations); minimum tax of $456. 10.5% on financial institutions; 10.91% on savings and loan associations Michigan 1.9% > $45K Modified VAT applies to gross receipts. Must file if gross receipts over $250K. $45K deductible. Tax rate reduction by 0.1 percent was legislated in 1998 when rate was 2.3 percent, with intent to phase tax out over 23 years. If state’s Budget Stabilization Fund balance falls below $250 million for a fiscal year, the next calendar year’s reduction is canceled. Minnesota 9.8% 5.8% alternative minimum tax rate. A minimum tax is levied based on Minnesota property, payroll and sales. Mississippi 3.0% > $0 Franchise tax of $2.50 per $1,000 with minimum tax of $25. Nebraska 5.58% > $0 7.81% > $50K Continued Tax Foundation State Governments 223

E33. State Corporate Income Tax Rates (continued) Effective as of December 31, 2003

Tax Rates and Brackets Special Rates or Notes Nevada None New Hampshire 8.5% > $50K Its two corporate taxes – the Business Profits Tax 9.25% > $150K (BPT) and the Business Enterprise Tax (BET) – have different rates and bases. The BPT rate is 8.5% on gross income over $50K. The BET rate is either 0.75% on gross income over $150K, or 0.75% on total compensation paid out, including dividends and interest, over $75K, making 9.25% the top rate a corporation may face. New Jersey 9.0% The rate reported in the table is the corporation business franchise tax rate. The minimum tax is $500. An Alternative Minimum Assessment based on Gross Receipts applies if greater than corporate franchise tax. Corporations not subject to the franchise tax are subject to a 7.25% income tax. Banking and financial corporations are subject to the franchise tax. Corporations with net income under $100,000 are taxed at 6.5%. The tax on S corporations is being phased out through 2007. The tax rate on a New Jersey S corporation that has entire net income not subject to federal corporate income tax in excess of $100,000 will remain at 1.33% for privilege periods ending on or before June 30, 2006. The rate will be 0.67% for privilege periods ending on or after July 1, 2006, but on or before June 30, 2007; and there will be no tax imposed for privilege periods ending on or after July 1, 2007. The tax on S corporation with entire net income not subject to federal corporate income tax of $100,000 or less is eliminated for privilege periods ending on or after July 1, 2007 New Mexico 4.8% > $0 6.4% > $500K 7.6 %> $1million New York 7.50% Tax rates for small business taxpayers–The tax rate on entire net income (ENI) for a small business taxpayer with ENI of $200,000 or less will be reduced from 7.5% to 6.85% for tax years beginning after June 30, 2003. The tax rate on ENI for a small business taxpayer with ENI greater than $200,000 will be reduced from 7.5% to a rate between 6.85% and 7.5% for tax years beginning after June 30, 2003. 2.5% surtax rate. North Carolina 6.90% North Dakota 3.0% > $0 5% for financial institutions plus 2% surtax rate; 4.5% > $3K Federal deductability. 6.0% > $8K Minimum tax is $50. 7.5% > $20K 9.0% > $30K 10.5% > $50K Ohio 5.1% > $0 For financial institutions, 0.015 times value of stock. 8.5% > $50K Minimum tax is $50. The net worth rate for corporations other than financial institution is 4 mills. Taxpayers. The net worth rate for financial institutions is thirteen mills. Financial institutions are exempt from the net income base. Oklahoma 6.00% Oregon 6.60% Minimum tax is $10. Pennsylvania 9.99% Imposes a capital stock and franchise tax of 0.724% on taxable income over $ 150K. Rhode Island 9.00% Nine percent (9%) of net income apportioned to Rhode Island; or an annual franchise tax on its authorized capital stock at the rate of $2.50 for each $10,000.00 or fractional part thereof minimum of $250.00, whichever amount shall yield the greatest tax. Continued 224 Facts and Figures on Government Finance, 38th Edition Tax Foundation

E33. State Corporate Income Tax Rates (continued) Effective as of December 31, 2003

Tax Rates and Brackets Special Rates or Notes South Carolina 5.00% 4.5% for banks; 6% for savings and loans. South Dakota None 6%-0.25% on a bank’s net income. Minimum tax is $200 per location (banks). Tennessee 6.50% Texas None Utah 5.00% Minimum tax is $100. Vermont 7.0% > $0 Minimum tax is $250. 8.1% > $10K 9.2% > $25K 9.75% > $250K Virginia 6.00% Washington None Gross receipts tax. The 20 different rates range from 0.011%-5.029%depending on the type of business activity. Wisconsin 7.90% Wyoming None District of Columbia 9.98% Minimum tax is $100. Includes 5% surtax. Tax Foundation State Governments 225

371,405 698,825 1,182,796 1,591,473 1,218,864

($Thousands)

Continued

Selected Fiscal Years 1940 – 2002

E34. State Corporate Income Tax Collections by State

————

State 1940 1950 1960 1970 1980 1990 2000 2001 2002 Total $155,391 $585,795 $1,179,924 $3,737,944 $13,321,381 $21,751,119 $32,522,017 $31,687,459 $25,867,214 Alabama $ 1,322 $ 885 $ 9,447 $ 30,797 $ 109,238 $ 179,833 $ 243,099 $ 201,533 $ 322,636 Alaska — — 1,692 5,301 565,329 185,140 438,438 400,442 269,273 Arizona 856 2,897 6,833 20,910 117,764 179,832 523,182 541,174 346,280 Arkansas 334 7,857 8,862 26,228 83,714 130,300 236,969 202,345 176,874 California 20,594 74,546 240,064 587,577 2,507,183 4,928,377 6,638,762 6,899,302 5,333,036

Colorado $ 1,035 $ 5,987 $ 10,723 $ 33,513 $ 110,607 $ 123,357 $ 334,980 $ 340,039 $ 205,217 Connecticut 3,567 12,200 30,773 119,538 246,139 679,726 426,617 387,812 149,454 Delaware — — 7,478 13,446 40,553 117,802 240,319 158,703 251,643 Florida Georgia 3,167 14,589 23,634 84,735 239,713 478,218 712,421 691,473 568,080

Hawaii — — $ 5,649 $ 14,578 $ 50,259 $ 94,750 $ 75,271 $ 60,499 $ 52,640 Idaho 1,043 3,297 5,778 11,125 42,604 72,692 125,860 141,986 76,769 Illinois — — — 140,956 797,927 939,149 2,261,293 2,216,842 2,061,540 Indiana — — — 8,597 179,191 340,978 924,623 825,017 709,412 Iowa 905 2,648 3,807 24,273 138,564 199,558 214,605 166,745 88,310 Kansas $ 754 $ 3,456 $ 8,434 $ 19,258 $ 149,517 $ 210,462 $ 272,432 $ 236,723 $ 121,931 Kentucky 1,952 8,305 20,240 39,459 158,846 279,483 306,450 361,390 302,129 Louisiana 3,114 — 18,331 34,770 249,338 393,978 222,008 293,056 264,419 Maine — — — 8,257 45,086 57,658 150,046 96,283 77,366 Maryland 1,392 10,463 20,381 60,109 165,857 292,552 431,109 501,365 359,420

Massachusetts $ 4,141 $ 19,450 $ 28,539 $ 218,279 $ 532,383 $ 871,195 $ 1,306,353 $ 1,211,584 $ 812,257 Michigan — — — 194,602 910,732 1,815,601 2,382,496 2,102,093 2,065,241 Minnesota 4,380 15,567 39,840 79,832 381,217 481,854 803,357 732,004 542,771 Mississippi 993 7,637 13,460 19,949 64,369 119,985 227,716 210,786 195,814 Missouri 6,945 — 10,000 21,287 135,103 221,471 265,467 236,261 300,459 226 Facts and Figures on Government Finance, 38th Edition Tax Foundation

62,786 126,589 312,176 350,363 377,313

517,394 643,428 630,607 663,376 761,050

($Thousands)

Selected Fiscal Years 1940 – 2002

E34. State Corporate Income Tax Collections by State (continued)

————— —— — — ————

————

————— —— — —

StateNew Jersey 1940 — 1950 1960 — 1970 27,690 169,178 1980 497,205 1990 1,123,096 2000 1,347,336 1,300,785 2001 1,101,296 2002 Montana $ 688 $ 1,678 $ 4,671 $ 9,696 $ 45,623 $ 80,316 $ 99,772 $ 103,670 $ 68,173 Nebraska — — — 8,550 57,579 71,948 140,022 138,040 107,628 Nevada New Hampshire

New Mexico $ 220 $ 1,255 $ — $ 8,072 $ 46,272 $ 61,732 $ 159,338 $ 190,673 $ 124,327 New York 42,631 180,664 256,309 693,151 1,235,340 1,885,429 2,771,556 3,199,483 2,257,935 North Carolina 8,655 30,015 51,516 112,408 291,752 612,388 1,197,162 723,635 668,124 North Dakota 281 1,306 1,414 2,998 36,348 46,762 78,221 63,390 49,990 Ohio Oklahoma $ 3,840 $ 7,893 $ 12,166 $ 27,490 $ 89,869 $ 95,920 $ 194,145 $ 167,222 $ 173,701 Oregon 1,712 17,017 22,442 39,880 177,425 147,784 407,084 322,651 196,257 Pennsylvania 23,777 64,199 142,086 529,770 861,682 1,094,778 1,696,845 1,389,458 1,198,438 Rhode Island — 4,382 8,419 23,090 53,620 68,828 74,825 77,998 28,273 South Carolina 2,076 14,487 18,797 42,318 153,475 150,926 227,161 192,070 217,327

South Dakota $ 705 $ 143 $ 395 $ 780 $ 3,292 $ 30,714 $ 45,123 $ 43,387 $ 40,547 Tennessee 1,813 10,443 21,392 59,633 198,222 332,036 613,924 673,465 502,977 Texas Utah 881 2,584 5,671 11,790 40,377 94,167 173,799 162,754 110,989 Vermont 187 1,172 2,219 5,819 22,425 27,128 44,430 44,606 37,306 Virginia $ 2,690 $ 18,458 $ 31,715 $ 67,369 $ 193,847 $ 306,170 $ 565,909 $ 363,757 $ 308,554 Washington West Virginia — — — 3,872 32,889 221,642 217,793 214,297 220,158 Wisconsin 8,741 40,315 59,057 104,704 311,321 436,562 578,120 495,449 445,016 Wyoming

Source: Department of Commerce, Bureau of Census. Tax Foundation State Governments 227

E35. State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State Effective as of December 31, 2003

General Gasoline Tax Cigarette Tax Spirits Tax Table Wine Tax Beer Tax Sales (Cents per (Cents per (Dollars per (Dollars per (Dollars per and Use Tax Gallon) 20-pack) Gallon) Gallon) Gallon) Alabama 4% 16¢ 16.5¢ .(b) $ 1.70 $ 0.52 Alaska None 8 100 $ 5.60 2.50 0.35 Arizona 5.6 18 118 3.00 0.84 0.16 Arkansas 6 21.5 31.5 2.50 0.75 0.23 California 7.25 18 87 3.30 0.20 0.20 Colorado 2.9% 22¢ 20¢ $ 2.28 $ 0.28 $ 0.08 Connecticut 6 25 151 4.50 0.60 0.19 Delaware None 23 24 3.75 0.97 0.16 Florida 6 13.9 33.9 6.50 2.25 0.48 Georgia 4 7.5 12 3.79 1.51 0.48 Hawaii 4% 16¢ 130¢ $ 5.98 $ 1.38 $ 0.93 Idaho 6 25 57(s) .(b) 0.45 0.15 Illinois 6.25 30 98 4.50 0.73 0.19 Indiana 6 18 55.5 2.68 0.47 0.12 Iowa 5 20 36 .(b) 1.75 0.19 Kansas 5.3% 24¢ 79¢ $ 2.50 $ 0.30 $ 0.18 Kentucky 6 15 3 1.92 0.50 0.08 Louisiana 4 20 36 2.50 0.11 0.32 Maine 5 22 100 .(b) 0.60 0.35 Maryland 5 23.5 100 1.50 0.40 0.09 Massachusetts 5% 21.5¢ 151¢ $ 4.05 $ 0.55 $ 0.11 Michigan 6 19 125 .(b) 0.51 0.20 Minnesota 6.5 20 48 5.03 0.30 0.15 Mississippi 7 18 18 .(b) 0.35 0.43 Missouri 4.225 17 17 2.00 0.30 0.06 Montana None 27¢ 70¢ .(b) $ 1.02 $ 0.14 Nebraska 5.5% (m) 24.6(a) 64 (h) $ 3.75 0.95 0.31 Nevada 6.5 (p) 23 (t) 80 3.60 0.70 0.16 New Hampshire None 18 52 .(b) .(b) 0.30 New Jersey 6 10.5 205 4.40 0.70 0.12 New Mexico 5% 17¢ 91¢ $ 6.06 $ 1.70 $ 0.41 New York 4.25 (o) 32.7 150 6.44 0.19 0.11 North Carolina 4.5 (n) 24.2 (a) 5 .(b) 0.79 .(c) North Dakota 5 21 44 2.50 0.50 0.16 Ohio 6 (q) 24 (u) 55 3.38 (b) 0.30 0.18 Oklahoma 4.5% 16¢ 23¢ $ 5.56 $ 0.72 $ 0.40 Oregon None 24 128 .(b) 0.67 0.08 Pennsylvania 6 12 100 .(b) .(b) 0.08 Rhode Island 7 30 171 3.75 0.60 0.10 South Carolina 5 16 7 2.72 1.08 (d) 0.77 South Dakota 4% 16¢ 53¢ $ 3.93 $ 0.93 $ 0.27 Tennessee 7(l) 20 20 4.40 1.21 0.14 Texas 6.25 20 41 2.40 0.20 0.20 Utah 4.75 24.5 69.5 .(b) 13% (b) 0.41 Vermont 6 19 119 .(b) 0.55 0.27 Continued 228 Facts and Figures on Government Finance, 38th Edition Tax Foundation

E35. State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State (continued) Effective as of December 31, 2003

General Gasoline Tax Cigarette Tax Spirits Tax Table Wine Tax Beer Tax Sales (Cents per (Cents per (Dollars per (Dollars per (Dollars per and Use Tax Gallon) 20-pack) Gallon) Gallon) Gallon) Virginia 4.5% (v) 17.5¢ 2.5¢ .(b) $ 1.51 $ 0.26 Washington 6.5 28 1.425 .(b) 0.86 0.26 (e) West Virginia 6 20.5 55 .(b) 1.00 0.18 Wisconsin 5 28.5 (a) 77 $ 3.25 0.25 0.07 Wyoming 4 14 (f) 60 .(b) .(b) 0.02 District of Columbia 5.75% 20¢ 100¢ $ 1.50 $ 0.30 $ 0.09

(a) The gas tax is indexed for inflation in Nebraska, North Carolina, and Wisconsin. Nebraska’s indexed rate is revised quarterly. North Carolina’s indexed rate is revised every six months. Wisconsin’s indexed rate is revised every April 1. (b) States where the state government controls all sales. (c) North Carolina’s beer tax is $0.48387 per gallon in barrels holding at least 7.75 gallons, but $0.53376 per gallon in barrels holding less than 7.75 gallons. (d) South Carolina’s rate of $1.08 includes 18 cents additional tax. (e) Since July 1, 1997, Washington has collected an additional beer tax of $4.78 per barrel. (f) Wyoming’s rate is lowered by 1 cent per gallon if certain environmental funds are adequately funded. (h) Returns to 34 cents on October 1, 2004. (l) Rate rose from 6% to 7% on July 1, 2002, but the rate on food remained 6%. (m) Was scheduled to drop to 5.0% on October 1, 2003, however, did not. (n) The 2003 North Carolina General Assembly has enacted legislation that extends the additional 0.5% State rate of sales and use tax until July 1, 2005. The additional 0.5%, resulting in a combined State rate of 4.5%, was effective October 16, 2001 and was originally scheduled to expire on June 30, 2003. As a result of the current legislation, the additional 0.5% State tax will not expire as originally scheduled, and the 4.5% State rate of sales and use tax will remain in effect until July 1, 2005. (o) On May 15th 2003, the state legislature overrode a gubernatorial veto to enact an increase in the state sales tax from 4.0% to 4.25% effective June 1, 2003. The rate is scheduled in law to revert to 4.0% two years later on June 1, 2005. (p) 2.0% sales tax, 2.25% local school support tax, 0.50 Basic City-County Relief Tax, 1.75 Supplemental City-County Relief Tax. (q) To remain in effect until June 30, 2005 when it is scheduled in law to revert to 5%. (r) For spirits with more than 25% alcohol. (s) To remain in effect until June 30th 2005, when it will return to 57 cents per pack of 20. (t) County taxes are added to this. County taxes vary from an additional 5 cents to 10 cents. (u) increases to 26 cents per gallon on July 1st 2004, and then to 28 cents on July 1st 2005. (v) includes statewide local rate of 1 cent. Source: Tax Foundation Special Report, No. 128, “State Tax Collections and Rates”; State Revenue Departments; Commerce Clearing House; Federation of Tax Administrators; Department of Agriculture, American Petroleum Institute Tax Foundation State Governments 229

($Thousands)

Continued

Selected Fiscal Years 1940 – 2002

E36. State General Sales Tax Collections by State

————— —— — —

State 1940 1950 1960 1970 1980 1990 2000 2001 2002 Total $ 499,386 $ 1,670,028 $ 4,301,997 $ 14,177,082 $ 43,167,534 $ 99,701,944 $ 174,461,160 $ 179,318,645 $ 179,665,346 Alabama $ 7,78732,662 $ 89,109 $ $ 212,383 $ 577,089 $ 1,037,821 $ 1,701,885 $ 1,712,639 $ 1,748,235 Alaska Arizona 4,030 16,138 64,164 173,739 814,588 1,917,689 3,632,686 3,825,282 4,283,681 Arkansas 5,460 23,116 54,571 108,719 371,825 839,400 1,706,645 1,809,618 1,946,770 California 94,666 321,560 714,991 1,756,935 6,695,242 13,626,773 23,457,385 24,298,292 23,816,406

Colorado $ 8,805 $ 25,901 $ 50,205 $ 137,768 $ 537,379 $ 825,275 $ 1,849,305 $ 1,970,206 $ 1,901,972 Connecticut — 23,689 77,293 258,659 802,950 2,443,398 3,419,939 3,159,040 3,043,971 Delaware — 13 — — — — — — — Florida — 23,516 171,335 658,197 2,252,113 8,191,414 15,010,888 14,716,286 14,408,709 Georgia — — 146,277 335,807 931,976 2,638,664 4,630,179 4,906,559 4,833,521

Hawaii — —62,067 $ $ 162,689 $ 498,293 $ 1,176,687 $ 1,536,276 $ 1,640,038 $ 1,612,333 Idaho — — — 41,679 137,114 383,088 747,134 782,064 795,384 Illinois 90,963 166,951 374,949 1,008,182 2,379,123 4,076,915 6,393,080 6,319,746 6,419,156 Indiana 23,538 86,550 189,170 380,739 1,331,594 2,551,464 3,579,416 3,606,008 3,798,490 Iowa 16,383 55,741 80,680 223,464 502,055 943,565 1,722,836 1,756,167 1,747,016 Kansas $ 10,082 $ 37,430 $ 73,349 $ 145,371 $ 418,389 $ 872,604 $ 1,741,217 $ 1,745,023 $ 1,799,485 Kentucky — — — 267,688 607,604 1,087,582 2,171,609 2,259,124 2,312,224 Louisiana 8,131 45,003 88,489 166,485 739,347 1,262,887 2,060,822 2,400,038 2,326,873 Maine — — 27,318 83,240 214,113 508,980 847,358 817,880 836,134 Maryland — 28,378 74,093 236,843 712,815 1,571,866 2,498,184 2,646,642 2,690,434

Massachusetts — — — $ 168,443 $ 745,996 $ 1,956,467 $ 3,565,267 $ 3,755,838 $ 3,695,874 Michigan 60,376 204,864 363,221 828,491 1,706,728 3,187,651 7,666,399 7,722,911 7,784,308 Minnesota — — — 195,620 650,138 1,869,521 3,723,638 3,770,897 3,740,660 Mississippi 6,965 24,540 71,792 227,930 671,086 1,088,620 2,333,384 2,325,630 2,340,474 Missouri 23,131 72,084 118,934 344,799 792,290 1,898,837 2,787,531 2,804,891 2,854,718 230 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Thousands)

Selected Fiscal Years 1940 – 2002

E36. State General Sales Tax Collections by State (continued)

————— —— — —

State 1940 1950 1960 1970 1980 1990 2000 2001 2002

Montana Nebraska — — —74,883 $ $ 277,014 $ 508,047 $ 1,027,940 $ 1,032,181 $ 1,069,185 Nevada — — $ 12,905 54,710 182,925 802,007 1,941,674 2,048,752 2,070,013 New Hampshire New Jersey — — — 355,613 1,180,267 3,291,359 5,508,046 5,758,670 5,996,839 New Mexico $ 4,190 $ 17,384 $ 40,948 $ 85,709 $ 402,909 $ 835,989 $ 1,502,319 $ 1,620,362 $ 1,337,321 New York — — — 1,012,036 2,844,869 6,002,896 8,563,323 8,778,982 8,607,718 North Carolina 12,192 41,848 87,978 264,461 693,564 1,772,911 3,374,566 3,456,078 3,740,715 North Dakota 3,107 11,563 15,876 42,926 124,012 230,973 330,269 340,126 335,613 Ohio 52,679 133,016 265,201 658,759 1,445,788 3,589,092 6,263,251 6,287,758 6,391,475

Oklahoma $ 12,608 $ 34,839 $ 56,184 $ 93,821 $ 317,578 $ 844,475 $ 1,441,670 $ 1,535,830 $ 1,529,465 Oregon Pennsylvania — — 330,419 948,357 1,995,829 4,224,983 7,057,309 7,238,386 7,330,422 Rhode Island — 5,799 24,666 78,324 169,061 397,426 621,066 695,966 731,597 South Carolina — — 67,705 192,552 576,489 1,447,851 2,458,308 2,500,285 2,335,170

South Dakota $ 4,484 $ 17,048 $ 15,748 $ 47,736 $ 147,171 $ 249,691 $ 487,897 $ 514,712 $ 523,001 Tennessee — 42,507 104,923 241,151 982,251 2,343,908 4,446,160 4,704,130 4,674,896 Texas — — — 552,561 2,536,805 7,625,401 14,012,165 14,707,624 14,559,504 Utah 4,233 14,014 28,592 90,976 324,744 707,114 1,423,234 1,480,122 1,500,278 Vermont — — — 17,065 40,836 136,029 215,423 214,128 214,746

Virginia — — — $ 210,045 $ 595,060 $ 1,353,076 $ 2,471,938 $ 2,642,751 $ 2,799,526 Washington 24,577 104,771 261,534 546,236 1,625,006 4,470,930 7,739,014 8,066,999 7,904,003 West Virginia 19,045 51,911 85,039 181,710 598,512 764,523 917,050 928,143 962,756 Wisconsin — — — 272,614 853,863 1,983,828 3,506,696 3,609,895 3,695,796 Wyoming 1,954 7,192 12,272 30,967 163,134 162,267 368,779 405,946 445,479

Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 231

($Thousands)

Continued

Selected Fiscal Years 1940 – 2002

E37. State Property Tax Collections by State

State 1940 1950 1960 1970 1980 1990 2000 2001 2002 Total $367,410 $310,705 $607,399 $1,091,745 $2,891,744 $5,848,175 $10,996,021 $10,430,359 $9,702,385 Alabama $ 6,790 $ 7,470 $ 13,220 $ 22,853 $ 44,287 $ 90,543 $ 179,828 $ 183,163 $ 195,132 Alaska — — 542 — 169,016 89,841 44,608 45,116 49,652 Arizona 4,788 5,371 28,470 67,822 121,990 236,178 296,706 312,273 329,245 Arkansas 3,733 321 321 870 3,571 6,644 481,893 434,194 486,895 California 13,265 48,994 125,459 233,480 677,238 2,123,784 3,330,868 3,321,844 1,951,507

Colorado $ 5,167 $ 6,654 $ 10,646 $ 1,115 $ 3,652 $ 7,389 — — — Connecticut 2,426 372 12 — 12 12 — — — Delaware 86 134 1,842 303 — — — — — Florida 2,646 4,800 18,629 33,623 86,091 308,570 762,653 498,924 427,626 Georgia 5,074 7,487 1,275 3,123 9,565 24,692 48,147 50,948 54,089 Hawaii — — — — — — — — — Idaho 2,683 2,149 2,572 750 175 105 — — — Illinois 2,823 321 918 2,502 103,979 229,444 54,452 58,711 56,823 Indiana 7,008 10,750 9,967 22,780 30,313 3,541 3,739 4,583 6,291 Iowa 7,110 2,613 3,641 4,063 — — — — —

Kansas $ 6,131 $ 12,029 $ 7,949 $ 10,353 $ 18,832 $ 32,132 $ 48,601 $ 52,148 $ 54,576 Kentucky 6,380 9,194 17,080 26,577 176,759 303,332 388,727 412,535 437,804 Louisiana 10,471 12,168 14,880 26,935 32 46,564 24,900 24,607 34,794 Maine 5,488 6,066 1,650 3,767 15,198 31,956 30,550 47,508 48,136 Maryland 5,986 4,718 12,101 34,119 83,597 170,107 256,027 262,028 272,806

Massachusetts $ 37,369 $ 76 $ 270 $ 349 $ 812 $ 2,063 $ 151 $ 105 $ 2,884 Michigan 15,323 24,468 51,170 83,032 133,412 325,512 1,702,501 1,790,053 1,890,783 Minnesota 12,349 10,318 22,518 5,810 4,281 7,762 9,411 9,509 8,124 Mississippi 2,881 1,156 4,448 3,917 4,723 74,393 1,378 1,293 1,246 Missouri 6,727 5,096 11,224 2,815 5,038 11,952 18,430 19,418 20,988 232 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Thousands)

Selected Fiscal Years 1940 – 2002

E37. State Property Tax Collections by State (continued)

1,490 1,177 2,366 3,485 8,218 6,273 473,711 458,170 501,703

State 1940 1950 1960 1970 1980 1990 2000 2001 2002 Montana 1,899 3,509 6,247 8,090 18,129 103,609 218,883 204,240 181,501 Nebraska 5,640 15,624 27,173 2,006 2,502 1,932 4,363 5,439 6,383 Nevada 1,162 1,993 1,841 4,336 21,024 26,474 92,743 99,108 112,613 New Hampshire New Jersey 27,842 2,911 2,700 49,755 73,932 16,762 3,039 3,146 3,303

New Mexico $ 2,393 $ 3,158 $ 8,234 $ 14,469 $ 24,341 $ 24,412 $ 34,877 $ 40,220 $ 52,779 New York 13,861 1,585 3,474 12,350 6,520 — — — — North Carolina 4,898 4,553 11,155 23,680 45,908 99,342 19 4 — North Dakota 3,316 3,647 3,220 1,406 2,174 2,129 2,486 2,576 1,375 Ohio 11,003 16,927 46,691 58,563 141,980 8,034 22,615 24,913 18,498

Oklahoma658 $ $ 3 — — — — — — — Oregon 250 19 21 2,881 77 197 106 — — Pennsylvania 56,509 1,676 1,656 32,009 181,287 171,625 117,436 58,245 50,949 Rhode Island 2,139 — — — 6,280 9,626 948 959 1,139 South Carolina 1,576 1,388 1,042 1,655 6,042 9,559 12,663 13,571 12,746

South Dakota $ 1,000 $ 1,358 $ 3 — — — — — — Tennessee 3,001 1,714 9 — — — — — — Texas 27,111 21,215 37,587 64,063 47,351 — — — — Utah 4,087 7,059 8,087 12,835 147 282 — — — Vermont 1,059 350 339 225 327 348 404,710 367,459 390,695

Virginia $ 4,110 $ 8,665 $ 13,170 $ 12,599 $ 23,505 $ 16,695 $ 34,075 $ 30,587 $ 20,557 Washington 4,516 11,205 34,017 113,061 471,559 1,103,601 1,697,689 1,399,497 1,457,432 West Virginia 841 208 390 250 713 1,499 3,537 3,613 3,819 Wisconsin 13,836 16,930 30,423 72,317 94,075 43,437 87,155 79,640 91,703 Wyoming 509 1,106 6,750 10,752 23,080 75,823 101,396 110,012 143,975

Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 233

($Thousands)

Continued

Selected Fiscal Years 1940 – 2002

E38. State Motor Fuels Tax Collections by State

State 1940 1950 1960 1970 1980 1990 2000 2001 2002 Total $838,711 $1,544,474 $3,335,356 $6,282,916 $9,721,569 $19,379,238 $29,967,910 $31,025,871 $31,968,036 Alabama $ 15,301 $ 29,881 $ 71,031 $ 116,760 $ 172,922 $ 294,293 $ 505,360 $ 502,635 $ 511,927 Alaska — — 3,686 10,372 26,175 41,500 42,137 37,738 40,352 Arizona 4,742 10,156 24,974 64,974 118,158 333,351 592,518 603,697 624,655 Arkansas 10,996 22,899 38,142 74,897 136,166 218,700 388,625 400,726 413,932 California 51,123 137,826 337,530 672,410 854,185 1,359,407 3,041,370 3,142,142 3,295,903

Colorado $ 8,041 $ 20,559 $ 37,515 $ 71,801 $ 113,442 $ 324,765 $ 544,134 $ 570,625 $ 569,079 Connecticut 10,371 18,682 45,786 99,191 153,155 308,276 543,022 408,539 424,669 Delaware 2,197 4,201 8,417 18,252 29,319 63,569 104,200 99,399 107,713 Florida 25,512 51,205 121,655 225,399 417,133 776,189 1,608,061 1,731,688 1,808,863 Georgia 21,841 47,376 84,044 154,699 330,485 441,052 632,103 664,837 649,746 Hawaii — — $ 14,577 $ 17,723 $ 34,778 $ 53,203 $ 74,456 $ 77,451 $ 78,088 Idaho 4,817 10,168 14,701 25,330 52,793 107,945 208,968 207,576 213,778 Illinois 40,838 56,339 141,865 311,313 388,097 916,406 1,356,283 1,366,563 1,373,522 Indiana 24,565 40,040 100,872 192,795 256,149 565,265 700,420 665,240 742,059 Iowa 14,483 27,325 60,359 100,831 167,463 334,285 346,461 354,091 343,147

Kansas $ 10,054 $ 26,122 $ 39,486 $ 81,402 $ 118,937 $ 224,420 $ 356,236 $ 362,291 $ 376,241 Kentucky 14,055 35,152 62,218 104,615 187,446 360,127 440,258 449,110 461,333 Louisiana 18,953 42,788 63,926 119,841 188,281 399,287 549,421 538,812 558,892 Maine 5,918 12,589 23,116 36,557 51,652 137,650 181,263 189,172 191,694 Maryland 11,232 23,117 55,831 111,326 186,658 449,731 652,052 686,942 703,390

Massachusetts $ 21,134 $ 27,900 $ 76,684 $ 135,816 $ 212,035 $ 301,954 $ 652,596 $ 659,873 $ 666,751 Michigan 31,243 46,871 146,345 273,735 473,593 739,712 1,074,816 1,074,763 1,089,813 Minnesota 21,469 34,193 56,807 122,880 204,955 461,339 607,589 608,069 620,241 Mississippi 11,852 23,361 46,540 88,502 127,647 308,101 418,855 405,171 410,258 Missouri 13,312 19,800 45,881 115,359 203,177 355,094 695,591 675,994 692,454 234 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Thousands)

Selected Fiscal Years 1940 – 2002

E38. State Motor Fuels Tax Collections by State (continued)

3,592 4,983 13,465 23,865 48,046 81,148 116,884 119,433 120,006

State 1940 1950 1960 1970 1980 1990 2000 2001 2002 Montana 5,030 9,847 16,964 28,766 51,089 112,052 188,345 183,277 191,440 Nebraska 11,627 23,439 37,762 67,781 104,331 209,278 279,426 290,834 308,147 Nevada 1,416 3,618 8,192 24,054 34,625 112,094 261,995 248,764 266,101 New Hampshire New Jersey 23,675 32,672 98,374 200,318 288,264 413,722 506,432 516,413 523,819

New Mexico $ 4,486 $ 13,345 $ 24,783 $ 42,516 $ 69,999 $ 164,556 $ 233,176 $ 200,052 $ 199,515 New York 70,941 90,095 215,245 374,821 474,798 543,548 521,670 513,231 492,185 North Carolina 25,324 52,836 99,134 213,709 295,143 793,490 1,066,670 1,182,716 1,209,386 North Dakota 3,029 4,776 11,197 19,819 33,488 67,007 110,546 111,623 110,848 Ohio 51,427 76,197 213,587 320,166 397,133 970,933 1,404,946 1,307,275 1,372,423 Oklahoma $ 14,547 $ 36,393 $ 58,533 $ 90,867 $ 129,545 $ 330,960 $ 402,380 $ 401,317 $ 410,353 Oregon 10,908 25,454 36,873 64,485 92,880 235,870 473,947 406,079 398,309 Pennsylvania 57,004 100,399 155,391 344,966 575,891 745,253 764,065 1,706,376 1,753,338 Rhode Island 3,847 6,224 15,113 27,699 39,260 72,997 130,974 130,069 130,134 South Carolina 12,858 25,248 50,876 87,238 173,412 358,234 369,976 365,391 411,074

South Dakota $ 4,280 $ 6,588 $ 14,531 $ 24,012 $ 41,809 $ 80,182 $ 124,735 $ 121,624 $ 123,427 Tennessee 19,539 41,685 76,276 130,625 226,785 630,090 788,174 774,689 814,468 Texas 45,948 76,432 185,307 312,349 480,946 1,515,453 2,688,818 2,766,028 2,835,232 Utah 3,905 7,696 20,816 37,805 74,074 132,475 330,499 325,490 336,411 Vermont 2,703 4,652 8,801 16,094 21,745 53,578 60,575 65,895 71,187

Virginia $ 18,236 $ 42,728 $ 76,771 $ 146,477 $ 275,141 $ 621,914 $ 814,999 $ 847,416 $ 848,528 Washington 16,233 37,333 60,482 140,878 254,637 483,546 775,245 736,146 742,699 West Virginia 10,679 16,878 34,470 49,944 101,467 208,625 239,580 236,742 300,049 Wisconsin 20,669 31,455 72,241 130,512 194,684 529,159 915,694 919,700 955,404 Wyoming 2,759 4,951 8,384 16,370 37,576 37,453 81,364 66,147 75,053

Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 235

($Thousands)

Continued

Selected Fiscal Years 1950 – 2002

E39. State Motor Vehicle and Operators’ License Collections by State

State 1950 1960 1970 1980 1990 2000 2001 2002 Total $756,044 $1,573,220 $2,955,785 $5,325,041 $10,674,745 $15,002,897 $15,141,149 $15,641,246 Alabama $ 6,902 $ 5,740 $ 25,794 $ 44,816 $ 136,852 $ 143,273 $ 193,872 $ 183,299 Alaska — 2,032 5,770 11,535 20,797 41,390 34,124 37,304 Arizona 3,045 10,267 21,056 62,020 237,294 474,930 145,214 152,442 Arkansas 7,834 15,046 29,891 78,094 80,070 144,219 110,192 107,222 California 53,820 135,450 271,292 431,066 1,157,853 1,876,289 1,787,789 1,740,434

Colorado $ 6,161 $ 17,205 $ 27,126 $ 54,181 $ 122,716 $ 173,506 $ 175,932 $ 151,444 Connecticut 10,487 17,436 46,885 82,750 197,909 260,622 218,327 240,604 Delaware 1,685 4,385 10,335 24,263 24,702 35,495 33,817 31,850 Florida 22,819 57,263 114,690 268,366 545,022 1,005,806 959,619 940,387 Georgia 5,642 17,988 37,304 53,408 100,943 233,981 238,195 268,428

Hawaii — — $ 76 $ 8,398 $ 20,009 $ 57,714 $ 82,054 $ 79,462 Idaho 845 10,068 14,778 36,560 59,947 90,346 130,661 111,221 Illinois 41,248 104,854 231,197 382,279 650,831 489,223 1,297,171 1,342,077 Indiana 22,844 38,211 63,500 98,411 177,520 (6,246) 213,105 297,885 Iowa 22,680 46,310 80,728 139,399 221,031 349,133 339,759 363,652

Kansas $ 14,340 $ 22,503 $ 35,430 $ 73,833 $ 103,278 $ 144,547 $ 141,334 $ 141,794 Kentucky 8,042 13,126 30,697 56,045 154,460 199,456 184,620 190,299 Louisiana 6,797 13,143 27,871 49,888 80,144 124,322 106,281 114,461 Maine 6,316 9,715 14,671 36,505 54,871 62,101 70,473 78,875 Maryland 13,134 26,343 57,448 87,727 155,222 221,707 190,380 199,651

Massachusetts $ 11,184 $ 23,383 $ 50,183 $ 65,424 $ 319,495 $ 116,243 $ 265,454 $ 270,336 Michigan 42,235 75,645 154,482 259,945 509,033 812,167 837,630 890,951 Minnesota 21,687 43,532 66,847 140,739 338,991 548,422 495,656 493,482 Mississippi 2,896 7,280 14,442 30,901 67,871 176,158 122,846 111,683 Missouri 17,019 38,967 75,144 113,448 212,917 279,406 263,913 237,161 236 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Thousands)

Selected Fiscal Years 1950 – 2002

3,816 6,975 13,580 24,176 58,065 56,017 66,367 76,625

E39. State Motor Vehicle and Operators’ License Collections by State (continued)

State 1950 1960 1970 1980 1990 2000 2001 2002 Montana $ 1,933 $ 4,262 $ 7,895 $ 22,511 $ 38,794 $ 65,962 $ 52,862 $ 127,164 Nebraska 4,559 7,066 25,442 44,181 59,383 100,512 79,541 85,268 Nevada 1,458 5,870 9,477 24,597 71,823 127,221 112,642 129,657 New Hampshire New Jersey 36,215 70,667 133,374 276,804 363,432 403,129 409,917 371,830

New Mexico $ 5,151 $ 11,700 $ 16,215 $ 37,191 $ 104,686 $ 141,257 $ 108,740 $ 117,459 New York 78,558 141,946 240,943 329,330 604,017 520,046 571,733 661,059 North Carolina 18,087 31,768 67,120 137,047 261,337 517,451 394,504 410,708 North Dakota 5,928 10,549 16,732 26,618 41,168 33,140 47,795 52,234 Ohio 45,048 100,157 159,207 219,949 411,400 591,094 586,660 618,327

Oklahoma $ 19,405 $ 48,446 $ 65,696 $ 126,948 $ 274,636 $ 763,005 $ 577,552 $ 568,820 Oregon 15,286 30,968 48,541 108,817 231,316 610,077 219,949 266,138 Pennsylvania 53,932 86,607 126,205 327,739 474,575 541,707 758,928 771,420 Rhode Island 4,562 7,279 16,258 18,466 39,951 52,329 50,402 53,197 South Carolina 4,776 10,263 17,790 34,173 89,013 148,516 104,194 91,089

South Dakota $ 2,040 $ 6,654 $ 10,741 $ 16,856 $ 21,179 $ 36,814 $ 47,337 $ 41,185 Tennessee 12,372 27,956 62,631 102,651 172,224 243,441 225,933 236,559 Texas 26,205 86,322 165,816 325,195 768,794 981,583 939,080 985,568 Utah 2,584 6,636 10,623 20,380 47,777 49,766 83,094 85,734 Vermont 3,948 7,356 12,209 21,615 39,253 71,074 36,555 40,974

Virginia $ 12,753 $ 23,639 $ 63,171 $ 111,148 $ 264,065 $ 201,575 $ 312,919 $ 313,416 Washington 12,283 23,658 49,629 89,561 190,839 284,774 300,231 308,482 West Virginia 9,140 19,522 27,379 49,987 76,348 53,987 77,701 87,320 Wisconsin 24,123 43,364 71,443 107,764 178,187 301,676 288,132 312,993 Wyoming 2,220 7,698 10,031 31,336 42,705 52,534 49,963 51,616

Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 237

($Thousands)

Continued

Selected Fiscal Years 1940 – 2003

E40. State Alcohol Sales Tax Collections by State

State 1940 1950 1960 1970 1980 1990 2000 2001 2003

Total $ 193,378 $ 419,680 $ 650,467 $ 1,420,216 $ 2,477,568 $ 3,191,150 $ 4,104,031 $ 4,181,160 $ 4,249,208 Alabama $ 379 $ 1,336 $ 7,292 $ 41,661 $ 87,493 $ 107,061 $ 123,164 $ 128,848 $ 129,876 Alaska — — 2,188 4,425 7,366 12,035 12,655 12,003 12,889 Arizona 732 1,795 3,587 9,240 22,093 40,305 50,923 51,406 52,641 Arkansas 2,415 4,896 5,954 11,373 22,041 24,600 28,845 29,121 30,402 California 10,303 16,145 50,401 105,792 138,902 128,319 282,165 288,451 292,627 Colorado $ 2,306 $ 3,640 $ 5,828 $ 11,198 $ 23,627 $ 20,837 $ 27,110 $ 30,439 $ 30,028 Connecticut 4,558 5,314 7,207 23,730 24,879 46,610 44,886 47,328 41,619 Delaware 630 883 1,645 3,587 4,745 4,931 10,936 11,611 11,739 Florida 4,289 22,620 45,614 120,533 283,008 463,006 575,169 545,488 547,682 Georgia 3,271 17,124 20,333 57,837 96,473 116,841 139,830 140,367 144,022

Hawaii — — $ 3,232 $ 7,482 $ 12,948 $ 40,336 $ 39,000 $ 37,782 $ 39,090 Idaho $ 221 $ 842 1,932 3,886 7,749 12,481 5,979 6,057 6,212 Illinois 10,501 22,966 31,623 66,989 76,675 63,528 127,868 140,643 140,854 Indiana 4,916 12,273 14,075 19,894 34,020 34,850 31,406 33,078 37,458 Iowa 1,334 3,310 3,235 9,048 16,403 12,599 12,265 12,209 12,508

Kansas $ 496 $ 5,322 $ 5,286 $ 9,984 $ 29,524 $ 49,988 $ 73,487 $ 77,896 $ 81,834 Kentucky 3,759 9,483 17,686 14,293 16,071 50,221 68,408 69,876 72,545 Louisiana 3,562 16,084 19,886 31,306 50,944 42,591 54,923 52,392 51,360 Maine 1,152 2,056 2,215 4,711 26,357 34,438 34,308 40,900 42,891 Maryland 4,362 5,875 8,838 15,663 29,227 26,453 24,400 24,522 25,754

Massachusetts $ 8,329 $ 20,567 $ 25,856 $ 54,821 $ 80,631 $ 71,624 $ 63,768 $ 64,793 $ 65,927 Michigan 4,290 6,832 21,940 63,915 90,257 121,943 132,648 136,591 138,310 Minnesota 5,707 13,481 15,321 34,111 54,201 55,824 61,735 60,610 57,495 Mississippi 715 2,311 4,370 13,097 31,411 33,114 39,894 39,256 39,690 Missouri 4,674 5,518 5,935 12,335 24,958 23,715 25,339 25,912 25,908 238 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Thousands)

Selected Fiscal Years 1940 – 2003

E40. State Alcohol Sales Tax Collections by State (continued)

657 1,024 1,089 2,274 4,544 11,526 11,878 11,462 11,882

State 1940 1950 1960 1970 1980 1990 2000 2001 2003 Montana $ 708 $ 1,512 $ 3,819 $ 6,309 $ 14,207 $ 13,239 $ 17,234 $ 17,541 $ 18,388 Nebraska 1,738 2,610 2,680 6,397 12,425 16,118 17,368 17,290 17,534 Nevada 199 492 1,152 5,353 10,888 14,598 16,390 16,468 16,717 New Hampshire New Jersey 9,277 14,612 21,411 43,598 55,492 53,402 78,161 79,889 81,280

New Mexico $ 719 $ 1,305 $ 2,098 $ 4,509 $ 7,713 $ 17,057 $ 36,748 $ 34,738 $ 35,471 New York 34,245 45,018 57,190 112,623 149,678 190,431 182,914 179,157 177,991 North Carolina 2,177 8,398 16,324 57,316 104,753 150,582 192,629 199,844 202,528 North Dakota 1,132 3,105 3,010 4,513 6,352 5,469 5,431 4,892 5,494 Ohio 18,137 30,170 37,283 61,192 75,531 66,486 83,776 81,029 85,837

Oklahoma $ 661 $ 4,502 $ 14,439 $ 18,240 $ 37,334 $ 54,333 $ 60,889 $ 61,994 $ 64,729 Oregon 602 1,195 1,404 2,403 10,262 10,819 12,707 12,616 12,684 Pennsylvania 15,087 40,984 46,120 88,263 120,986 139,989 179,655 187,662 197,426 Rhode Island 358 1,633 3,120 5,849 7,420 10,834 9,567 9,450 10,271 South Carolina 2,880 12,874 16,109 37,509 85,082 113,718 128,848 137,429 124,110

South Dakota $ 1,212 $ 2,552 $ 2,572 $ 5,169 $ 7,744 $ 9,297 $ 10,761 $ 11,070 $ 11,143 Tennessee 1,941 7,792 8,206 23,238 49,916 62,994 75,918 78,471 80,107 Texas 6,156 13,249 35,035 54,643 200,465 335,170 514,804 541,305 560,197 Utah 115 747 922 2,269 5,870 16,206 23,943 25,020 26,080 Vermont 965 2,553 4,078 9,516 13,106 14,213 14,159 15,386 15,579

Virginia $ 1,633 $ 6,917 $ 8,900 $ 34,212 $ 76,397 $ 83,607 $ 123,448 $ 127,638 $ 132,878 Washington 2,136 1,948 13,083 39,481 81,173 113,318 162,228 168,777 174,170 West Virginia 1,063 2,083 3,305 17,303 5,610 8,572 8,401 8,197 8,621 Wisconsin 6,352 11,179 15,028 26,261 40,784 39,797 43,956 44,907 45,581 Wyoming 327 553 611 865 1,833 1,125 1,107 1,349 1,149

Source: Department of Commerce, Bureau of the Census. Tax Foundation State Governments 239

($Thousands)

Continued

Selected Fiscal Years 1940 – 2002

E41. State Tobacco Sales Tax Collections by State

State 1940 1950 1960 1970 1980 1990 2000 2001 2002 Total $97,269 $414,348 $922,519 $2,308,000 $3,737,798 $5,540,620 $8,391,330 $8,651,459 $8,902,018 Alabama $ 3,344 $ 7,645 $ 18,474 $ 36,876 $ 56,438 $ 68,983 $ 66,431 $ 65,583 $ 63,782 Alaska — — 1,223 2,711 4,283 10,950 48,309 47,012 45,810 Arizona 751 1,945 3,495 19,508 39,883 46,942 162,896 160,694 161,754 Arkansas 1,519 4,633 8,823 23,449 49,740 61,500 92,856 96,661 93,073 California — — 63,860 235,277 269,044 781,225 1,216,646 1,150,856 1,102,807

Colorado — — — $ 12,323 $ 34,856 $ 59,721 $ 67,622 $ 67,904 $ 66,244 Connecticut 2,853 7,648 10,992 56,117 76,510 118,826 129,028 126,878 158,348 Delaware — 1,036 2,007 9,022 11,999 11,659 26,680 27,386 27,652 Florida — 8,708 9,252 39,235 255,845 327,795 442,512 442,711 466,464 Georgia 3,117 12,684 19,827 40,466 79,946 87,323 87,004 81,823 94,099 Hawaii — — $ 1,971 $ 5,803 $ 12,759 $ 23,495 $ 42,341 $ 55,073 $ 65,546 Idaho — 1,645 3,248 4,885 8,027 14,558 28,780 28,568 28,392 Illinois — 28,328 49,320 153,149 176,726 321,278 467,350 472,615 464,447 Indiana — 12,548 16,646 39,890 81,167 112,740 88,334 85,338 123,215 Iowa 2,174 4,947 11,489 29,824 46,551 85,226 96,982 95,693 94,480

Kansas $ 1,288 $ 4,929 $ 8,756 $ 20,390 $ 32,671 $ 55,985 $ 52,898 $ 52,876 $ 52,342 Kentucky 1,907 4,987 9,693 11,881 21,487 13,898 17,022 16,862 16,828 Louisiana 5,037 18,126 26,743 33,178 60,984 68,227 89,644 96,621 128,521 Maine — 5,142 6,551 14,741 24,166 43,013 74,933 74,358 94,082 Maryland — — 10,940 26,459 52,441 59,789 210,025 205,766 209,881

Massachusetts $ 7,361 $ 25,930 $ 39,168 $ 75,208 $ 144,018 $ 150,769 $ 279,945 $ 270,512 $ 274,997 Michigan — 22,561 53,801 85,893 140,365 255,339 604,672 596,238 670,022 Minnesota — 11,123 21,047 49,437 86,547 153,014 186,013 183,009 173,544 Mississippi 2,593 6,774 10,950 19,668 33,231 50,903 56,385 55,507 55,612 Missouri — — 10,888 47,137 61,182 78,330 112,006 108,152 106,818 240 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Thousands)

Selected Fiscal Years 1940 – 2002

E41. State Tobacco Sales Tax Collections by State (continued)

State 1940 1950 1960 1970 1980 1990 2000 2001 2002

Montana — $ 1,341 $ 5,870 $ 5,846 $ 11,552 $ 12,460 $ 13,809 $ 13,726 $ 13,281 Nebraska — 3,860 5,962 11,966 22,490 38,284 46,314 45,016 44,164 Nevada — 742 1,586 7,696 11,950 48,088 64,675 66,213 63,739 New Hampshire 1,026 2,441 4,100 13,870 25,735 38,142 94,550 86,786 82,625 New Jersey — 17,787 40,817 118,227 170,572 202,596 399,760 397,514 406,856 New Mexico — $ 2,258 $ 4,630 $ 10,469 $ 14,507 $ 17,793 $ 24,242 $ 18,024 $ 17,780 New York 20,437 56,684 119,188 256,564 332,079 543,346 668,251 1,020,302 1,010,949 North Carolina — — — 11,738 18,031 15,315 42,026 42,026 41,531 North Dakota 510 2,692 3,543 6,278 9,610 15,184 22,826 21,810 21,573 Ohio 8,679 18,144 60,147 121,530 207,947 219,302 289,434 281,972 281,291

Oklahoma $ 2,172 $ 10,390 $ 13,839 $ 37,984 $ 80,738 $ 72,904 $ 74,820 $ 73,659 $ 71,501 Oregon — — — 12,297 29,816 77,825 188,726 177,603 175,034 Pennsylvania 11,983 42,759 63,495 185,672 252,423 216,852 324,319 321,089 317,442 Rhode Island 1,401 3,102 5,943 14,948 24,365 38,489 59,737 59,645 83,099 South Carolina 2,559 5,859 11,473 17,402 28,101 29,540 29,685 29,497 26,627

South Dakota $ 611 $ 1,723 $ 3,222 $ 7,033 $ 10,418 $ 13,518 $ 19,092 $ 19,350 $ 18,724 Tennessee 2,887 8,511 17,447 50,703 74,432 80,187 82,589 81,671 83,573 Texas 7,210 23,532 85,850 186,363 321,765 431,579 531,780 584,461 540,034 Utah 359 869 2,295 5,403 10,236 22,252 48,254 47,839 50,994 Vermont 501 1,807 3,392 6,532 9,605 12,031 25,506 26,721 26,599

Virginia — — — $ 13,751 $ 17,437 $ 16,251 $ 15,332 $ 15,174 $ 15,125 Washington 2,101 6,501 18,132 37,122 63,603 138,659 277,329 264,885 330,730 West Virginia — 2,057 9,511 13,975 37,069 32,358 32,345 31,838 32,219 Wisconsin 2,889 9,950 21,208 58,938 86,951 140,799 257,896 254,868 302,701 Wyoming — — 1,705 3,166 5,500 5,378 10,719 5,074 5,067

Source: Department of Commerce, Bureau of Census. Tax Foundation State Governments 241

E42. State Estate Tax Rates and Exemptions As of December 31, 2002

Maximum Rates Rate Applies State (a) (On Net Estate After Exemptions) (b) Above Exemption Alabama Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Alaska Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Arizona Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Arkansas Maximum Federal credit (c),(d) $10,040,000 $60,000(c) California Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Colorado Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Connecticut Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Delaware Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Florida Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Georgia Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Hawaii Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Idaho Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Illinois Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Maine Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Massachusetts Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Michigan Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Minnesota Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Mississippi 1% on first $60,000 to 16% $10,000,000 $650,000 Missouri Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Nevada Maximum Federal credit (c),(d) $10,040,000 $60,000(c) New Mexico Maximum Federal credit (c),(d) $10,040,000 $60,000(c) New York 2% on first $50,000 to 21% $10,100,000 Varies North Dakota Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Ohio 2% on first $40,000 to 7% $500,000 (e) Oklahoma 0.5% on first $10,000 to 10%(f) $10,000,000 (g) Oregon Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Rhode Island Maximum Federal credit (c),(d) $10,040,000 $60,000(c) South Carolina Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Utah Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Vermont Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Virginia Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Washington Maximum Federal credit (c),(d) $10,040,000 $60,000(c) West Virginia Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Wisconsin Maximum Federal credit (c),(d) $10,040,000 $60,000(c) Wyoming Maximum Federal credit (c),(d) $10,040,000 $60,000(c) District of Columbia Maximum Federal credit (c),(d) $10,040,000 $60,000(c)

(a) Excludes states shown in inheritance tax table (E43) which levy an estate tax in addition to their inheritance taxes to insure full absorption of the Federal credit. (b) The rates generally are in addition to graduated absolute amounts. (c) Maximum Federal credit allowed under the 1954 Code for state estate taxes paid is expressed as a percentage of the taxable estate (after $60,000 exemption) in excess of $40,000, plus a graduated absolute amount. The $60,000 exemption is allowed under the State Death Tax Credit. (d) A tax on nonresident estates is imposed on the proportionate share of the estate which the property located in the state bears to the entire estate wherever situated. (e) A credit equal to the lesser of $500 or the amount of the estate is allowed. A marital deduction is allowed in an amount equal to the net value of any asset passing from the decedent to the receiving spouse. But only to the extent that the asset is included in the value of the Ohio gross estate. Property passing to surviving spouse is entirely excluded. (f) Rates apply only to lineal heirs, for collateral heirs the rates vary from 1% on the first $10,000 to 15% on amounts of $1,000,000 or more. No exemptions. (g) Exemption is a total aggregate of $175,000 for father, mother, child and named relatives before 1999, $275,000 in 1999. Property passing to surviving spouse is entirely excluded. (h) Marital deduction is $175,000. Source: Commerce Clearing House. 242 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Thousands)

Continued

Selected Fiscal Years 1940 – 2002

E43. State Estate and Gift Tax Collections by State

State 1940 1950 1960 1970 1980 1990 2000 2001 2002 Total $112,996 $170,652 $420,180 $996,396 $2,035,269 $3,831,781 $8,034,202 $7,499,439 $7,384,434 Alabama $ 262 $ 914 $ 612 $ 1,380 $ 5,441 $ 15,876 $ 66,763 $ 47,261 $ 82,970 Alaska — — 54 123 198 1,063 2,455 2,683 3,117 Arizona 180 118 463 4,245 12,117 23,917 85,238 76,922 81,893 Arkansas 234 206 241 743 4,666 6,800 23,821 26,101 39,494 California 10,661 19,857 47,180 156,935 463,406 386,137 928,148 934,708 1,000,493

Colorado $ 1,063 $ 1,919 $ 6,638 $ 11,934 $ 29,780 $ 21,306 $ 61,873 $ 82,798 $ 72,199 Connecticut 3,399 5,868 16,920 42,590 54,764 158,227 237,608 257,801 159,819 Delaware 472 2,879 1,088 5,353 7,883 20,061 41,124 41,037 41,342 Florida 923 3,011 5,488 16,017 69,910 251,558 739,490 707,565 751,611 Georgia 472 613 981 5,642 7,517 27,616 148,255 126,114 123,034

Hawaii — — $ 587 $ 2,324 $ 4,328 $ 16,329 $ 22,874 $ 17,541 $ 16,624 Idaho 80 222 751 785 4,524 1,849 11,083 42,808 9,645 Illinois 3,615 7,259 22,027 63,720 122,728 105,697 348,009 361,039 328,729 Indiana 1,333 3,042 7,563 15,013 38,845 67,286 140,173 163,674 141,886 Iowa 1,017 3,408 7,294 16,767 47,668 65,119 99,487 87,670 79,507 Kansas $ 375 $ 1,079 $ 3,727 $ 7,234 $ 26,246 $ 43,159 $ 62,888 $ 41,195 $ 48,082 Kentucky 1,200 2,618 5,302 12,445 23,295 66,855 74,490 85,160 85,410 Louisiana 887 1,510 7,311 6,728 22,691 51,179 95,577 82,930 68,995 Maine 662 1,476 3,229 4,944 11,397 8,900 58,804 30,616 23,420 Maryland 1,723 2,600 4,987 11,921 20,653 81,560 156,976 168,751 182,753

Massachusetts $ 9,478 $ 9,660 $ 20,535 $ 43,422 $ 78,952 $ 276,447 $ 166,511 $ 203,381 $ 200,547 Michigan 2,736 7,929 12,124 26,470 46,281 124,402 185,528 155,469 131,029 Minnesota 1,199 2,334 7,335 20,032 41,922 25,250 82,516 53,377 66,291 Mississippi 49 231 666 1,980 6,006 10,711 21,960 27,575 30,154 Missouri 1,962 2,742 5,259 11,996 26,255 41,978 129,872 153,689 134,253 Tax Foundation State Governments 243

13,837 76,002 39,918 30,088

($Thousands)

Selected Fiscal Years 1940 – 2002

E43. State Estate and Gift Tax Collections by State (continued)

—————

State 1940 1950 1960 1970 1980 1990 2000 2001 2002 Montana $ 187 $ 422 $ 1,775 $ 4,235 $ 8,537 $ 9,049 $ 19,039 $ 20,286 $ 13,816 Nebraska 133 189 374 816 2,277 3,669 19,022 27,411 15,611 Nevada New Hampshire 1,101 911 2,093 3,769 8,256 25,485 61,146 59,266 55,955 New Jersey 5,263 9,600 20,621 65,574 111,047 202,737 485,948 478,061 510,367

New Mexico $ 43 $ 215 $ 676 $ 1,669 $ 2,327 $ 9,908 $ 16,087 $ 23,261 $ 19,291 New York 28,025 22,375 71,611 127,935 124,920 525,597 1,054,669 758,523 767,689 North Carolina 1,009 2,211 6,644 18,936 42,149 82,993 188,412 143,419 118,141 North Dakota 41 113 278 842 2,828 2,231 6,077 5,056 5,334 Ohio 2,182 4,559 8,694 17,854 37,208 56,944 155,103 166,004 116,259

Oklahoma $ 1,633 $ 2,449 $ 6,396 $ 14,459 $ 27,477 $ 67,178 $ 87,510 $ 84,806 $ 85,976 Oregon 652 1,467 4,523 14,088 27,359 14,003 43,907 42,077 65,200 Pennsylvania 19,427 21,652 51,121 98,850 173,229 474,694 801,164 776,869 761,812 Rhode Island 1,206 1,556 3,873 8,618 11,962 23,051 34,207 27,320 18,848 South Carolina 141 397 1,596 3,517 9,309 35,356 43,085 49,488 63,647

South Dakota $ 52 $ 375 $ 927 $ 1,952 $ 7,262 $ 14,574 $ 28,429 $ 34,925 $ 23,482 Tennessee 853 1,955 4,847 18,118 28,798 35,277 92,449 84,140 100,045 Texas 718 6,047 12,608 23,123 75,589 131,148 278,486 322,355 332,575 Utah 154 370 1,017 3,102 1,695 7,593 64,559 30,017 9,424 Vermont 250 371 733 2,307 1,368 3,067 13,550 12,714 13,886

Virginia $ 722 $ 2,028 $ 5,176 $ 12,245 $ 27,281 $ 63,063 $ 150,120 $ 126,839 $ 133,660 Washington 1,443 3,559 9,422 25,434 54,598 29,713 82,573 106,311 114,173 West Virginia 521 888 2,430 5,009 12,636 6,927 21,103 17,541 13,322 Wisconsin 3,212 5,338 14,039 32,569 56,791 92,203 133,261 77,084 82,635 Wyoming 46 110 344 632 2,893 2,202 50,779 7,883 9,901

Source: Department of Commerce, Bureau of the Census. 244 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Thousands)

Continued

Selected Fiscal Years 1950 – 2002

E44. State Corporation License Tax Collections by State

State 1950 1960 1970 1980 1990 2000 2001 2002

Total $175,701 $426,217 $763,813 $1,387,780 $3,099,175 $6,463,659 $6,383,710 $5,842,054 Alabama 2,342 $ 8,834 $ 15,352 $ 45,087 $ 101,294 $ 179,169 $ 81,912 $ 72,080 Alaska — 95 402 671 881 1,639 1,278 1,281 Arizona 111 875 1,119 2,427 3,987 6,353 10,623 8,418 Arkansas 440 866 1,497 4,045 7,796 9,408 9,767 10,363 California 390 1,355 2,621 4,836 46,404 37,355 45,192 47,982

Colorado $ 207 $ 998 $ 1,352 $ 2,747 $ 3,937 $ 5,445 $ 5,812 $ 6,838 Connecticut 407 1,208 1,309 3,425 10,386 13,433 12,710 17,006 Delaware 4,293 9,684 43,924 66,738 200,201 541,112 586,785 533,528 Florida 642 2,027 6,394 8,192 33,663 120,967 123,905 128,147 Georgia 775 2,017 3,800 9,004 23,627 39,716 32,708 41,137

Hawaii — $ 158 $ 334 $ 737 $ 1,749 $ 2,788 $ 2,667 $ 2,303 Idaho 152 428 715 1,348 283 1,252 1,273 1,315 Illinois 3,756 5,565 27,181 37,013 86,854 143,924 151,605 165,304 Indiana 131 1,321 1,172 2,926 3,987 4,663 5,715 5,562 Iowa 291 286 602 17,238 28,990 33,363 28,719 32,494

Kansas $ 432 $ 836 $ 1,214 $ 6,240 $ 12,746 $ 27,048 $ 27,782 $ 28,576 Kentucky 885 1,770 4,522 12,394 75,407 192,560 204,474 180,805 Louisiana 4,479 14,452 25,830 66,570 259,111 273,553 252,710 264,684 Maine 214 417 383 680 2,445 3,129 3,313 3,390 Maryland 371 793 1,459 3,819 5,403 13,278 14,204 14,606

Massachusetts $ 44,417 (a) $ 66,245 (b) $ 2,873 (c) $ 5,037 $ 19,136 $ 22,951 $ 23,129 $ 18,709 Michigan 11,005 69,139 124,024 5,349 13,737 12,938 12,459 12,172 Minnesota 90 349 674 1,401 2,637 4,273 4,375 4,640 Mississippi 993 3,497 9,392 25,729 43,128 68,019 66,100 61,886 Missouri 3,042 6,070 20,673 27,326 61,718 89,722 77,158 20,212 Tax Foundation State Governments 245

. Separation not available.

ts taxes.

($Thousands)

Selected Fiscal Years 1950 – 2002

E44. State Corporation License Tax Collections by State (continued)

109 256 842 2,773 5,607 4,214 4,347 4,350

State 1950 1960 1970 1980 1990 2000 2001 2002 Montana $ 66 $ 136 $ 187 $ 300 $ 790 $ 1,196 $ 1,277 $ 1,692 Nebraska 220 510 1,357 2,592 4,660 6,304 6,190 6,419 Nevada 63 480 839 2,223 6,204 22,859 23,058 36,138 New Hampshire New Jersey 8,643 31,603 49,277 151,817 131,236 151,046 145,753 122,367

New Mexico $ 355 $ 1,062 $ 1,720 $ 5,384 $ 1,455 $ 2,303 $ 2,402 $ 2,239 New York 1,333 3,413 5,475 7,450 21,424 66,534 65,505 66,287 North Carolina 4,369 8,193 20,340 49,335 132,668 158,393 398,278 273,669 North Dakota 15 34 120 301 557 0 (X) (X) Ohio 9,326 47,078 114,044 81,471 230,230 353,002 296,642 264,484

Oklahoma $ 1,832 $ 3,439 $ 6,177 $ 17,809 $ 31,236 $ 43,102 $ 42,700 $ 43,528 Oregon 462 687 1,412 2,458 4,291 6,460 5,007 367 Pennsylvania 52,081 55,503 124,920 279,881 603,007 990,325 877,073 697,815 Rhode Island 805 190 660 1,774 3,615 13,391 11,470 11,884 South Carolina 499 1,054 1,901 5,601 25,531 41,649 56,194 59,183

South Dakota $ 21 $ 87 $ 168 $ 385 $ 694 $ 2,032 $ 2,130 $ 2,271 Tennessee 5,057 8,369 17,795 45,640 196,326 494,089 480,242 420,768 Texas 7,996 60,606 110,276 352,615 608,282 2,098,910 2,030,756 1,991,450 Utah 74 172 — — — 1,328 2,573 2,439 Vermont 15 27 123 194 653 1,190 1,267 1,680

Virginia $ 716 $ 1,253 $ 2,244 $ 6,143 $ 22,496 $ 30,087 $ 28,990 $ 30,293 Washington 411 1,438 2,260 4,199 7,298 14,306 14,685 15,540 West Virginia 1,098 839 1,649 3,693 4,000 7,675 5,649 7,235 Wisconsin 215 334 948 2,033 5,337 95,363 87,857 88,814 Wyoming 55 169 261 730 2,071 6,385 7,290 7,704

Note: Table includes licenses and fees applicable to all corporations. Excludes corporation income, property, and gross receip (a) Includes $43,664 from corporation excise tax and surtax measured in part by net income and in part by corporate excess. (b) Includes $64,541 from corporation excise tax and surtax measured in part by net income and in part by corporate excess. (c) A portion of corporation excise taxes and surtaxes measured by corporate excess included with corporations net income taxes Source: Department of Commerce, Bureau of the Census. 246 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Thousands)

Continued

Selected Fiscal Years 1950 – 2002

E45. State Insurance Company Tax Collections by State

State 1950 1960 1970 1980 1990 2000 2001 2002

Total $241,182 $532,065 $1,182,134 $3,113,231 $7,369,604 $9,781,284 $10,264,241 $11,158,103 Alabama $ 2,670 $ 7,964 $ 20,643 $ 68,410 $ 147,526 $ 190,750 $ 202,703 $ 219,773 Alaska — 857 2,562 10,436 22,691 29,064 32,175 37,323 Arizona 824 3,275 9,365 29,457 128,510 164,732 187,832 198,770 Arkansas 1,916 3,918 9,144 29,969 46,900 94,659 82,883 112,371 California 23,285 62,342 134,954 446,262 1,170,831 1,299,777 1,496,556 1,596,002

Colorado $ 1,970 $ 4,920 $ 12,021 $ 38,883 $ 83,920 $ 130,837 $ 144,643 $ 158,199 Connecticut 9,276 13,915 40,336 61,977 170,163 183,588 180,265 207,445 Delaware 729 1,624 4,454 11,381 32,065 53,430 57,908 76,178 Florida 3,834 11,730 34,115 103,524 322,915 355,677 387,855 414,369 Georgia 3,783 10,543 21,905 68,043 169,905 256,956 245,229 296,175

Hawaii — $ 1,883 $ 6,096 $ 23,001 $ 38,261 $ 70,043 $ 73,914 $ 70,059 Idaho 1,115 2,496 4,471 15,977 35,630 56,460 61,341 65,989 Illinois 15,062 26,604 68,452 82,871 166,758 219,701 256,566 285,051 Indiana 5,514 9,633 24,299 58,291 107,516 163,124 147,895 178,569 Iowa 4,052 7,497 15,704 43,746 86,976 120,212 126,611 135,582

Kansas $ 2,934 $ 6,315 $ 11,424 $ 34,083 $ 70,313 $ 70,139 $ 77,211 $ 96,894 Kentucky 3,316 6,513 17,556 62,016 187,573 226,812 243,875 258,313 Louisiana 3,974 9,708 22,818 81,724 176,082 239,283 247,319 287,750 Maine 1,399 2,355 4,348 13,095 47,217 46,810 45,780 60,376 Maryland 3,893 8,557 21,356 56,152 141,741 172,917 191,427 197,306

Massachusetts $ 5,073 $ 11,813 $ 39,068 $ 111,517 $ 273,014 $ 334,635 $ 332,899 $ 360,676 Michigan 9,789 20,659 44,114 119,678 78,647 191,946 200,756 227,081 Minnesota 4,715 9,421 24,181 63,984 122,486 171,749 185,557 163,110 Mississippi 1,906 5,124 12,429 36,164 87,813 114,535 121,316 130,241 Missouri 6,448 13,078 23,578 64,064 152,534 209,748 192,681 217,173 Tax Foundation State Governments 247

($Thousands)

Selected Fiscal Years 1950 – 2002

E45. State Insurance Company Tax Collections by State (continued)

962 1,888 5,858 13,427 36,450 54,065 61,342 69,331

State 1950 1960 1970 1980 1990 2000 2001 2002 Montana $ 853 $ 2,207 $ 4,578 $ 11,716 $ 26,430 $ 42,618 $ 45,952 $ 51,084 Nebraska 1,409 3,712 7,398 20,228 34,141 39,190 33,748 38,107 Nevada 244 868 2,851 11,924 53,244 129,333 146,925 156,412 New Hampshire New Jersey 8,153 18,053 38,740 89,565 172,709 282,264 323,188 345,816

New Mexico $ 708 $ 2,050 $ 5,666 $ 20,199 $ 44,784 $ 65,107 $ 44,530 $ 51,705 New York 30,222 64,145 124,297 209,019 699,529 659,046 610,625 585,444 North Carolina 5,141 12,886 29,149 80,496 178,219 279,204 311,986 348,113 North Dakota 884 1,643 2,951 9,106 17,848 21,893 22,412 25,999 Ohio 13,909 25,792 53,116 131,405 255,149 358,611 350,279 365,734

Oklahoma $ 4,929 $ 9,921 $ 18,368 $ 54,080 $ 98,842 $ 160,930 $ 154,309 $ 149,018 Oregon 2,458 5,578 7,975 33,039 56,859 43,548 61,779 53,737 Pennsylvania 15,667 29,374 59,541 165,412 352,261 439,897 471,533 503,155 Rhode Island 1,614 2,601 5,643 13,168 37,167 31,338 37,287 32,062 South Carolina 2,622 5,500 13,314 40,519 94,199 85,074 87,631 113,139

South Dakota $ 993 $ 1,942 $ 3,715 $ 10,599 $ 24,972 $ 39,514 $ 42,641 $ 45,012 Tennessee 4,231 9,448 21,607 64,090 133,312 286,584 296,496 282,623 Texas 11,054 32,210 58,565 176,108 524,901 739,259 767,433 972,325 Utah 993 2,373 4,856 18,043 32,364 82,872 74,012 87,838 Vermont 619 1,195 2,339 6,380 17,473 20,401 21,445 36,180

Virginia $ 5,131 $ 11,716 $ 26,685 $ 76,484 $ 178,619 $ 251,074 $ 268,060 $ 292,702 Washington 3,491 7,752 17,111 43,646 92,701 261,150 279,726 291,250 West Virginia 2,485 6,422 10,482 29,035 52,068 101,004 115,053 88,586 Wisconsin 4,477 9,014 26,276 43,828 76,882 96,432 99,339 107,352 Wyoming 456 1,031 1,660 7,016 10,494 12,410 13,313 14,604

Source: Department of Commerce, Bureau of the Census. 248 Facts and Figures on Government Finance, 38th Edition Tax Foundation

5,859 4,247 9,454

12,303 28,756 25,005

————

($Thousands)

Continued

——————

Selected Fiscal Years 1950 – 2002

———————

E46. State Public Utility Tax Collections by State

————————

—————

State 1950 1960 1970 1980 1990 2000 2001 2002

Total $185,129 $365,424 $918,363 $3,358,768 $6,513,510 $9,230,534 $8,965,513 $9,751,676 Alabama $ 3,154 $ 3,369 $ 30,325 $ 154,392 $ 271,209 $ 482,870 $ 520,100 $ 540,541 Alaska — — 338 1,981 2,068 3,235 3,329 3,139 Arizona 909 3,300 6,227 23,232 98,517 36,563 32,678 29,347 Arkansas 14 California 8,523 12,696 22,998 19,028 39,349 218,994 262,527 482,696

Colorado — — 443 $ $ 1,148 $ 4,328 $ 8,072 $ 9,252 $ 8,132 Connecticut 5,486 7,895 34,253 142,112 276,300 197,920 180,546 166,580 Delaware 15 34 64 13,809 18,358 27,871 31,893 30,477 Florida 2,195 7,640 18,803 91,595 290,017 666,180 651,142 769,480 Georgia

Hawaii — $ 4,026 $ 14,105 $ 32,458 $ 69,649 $ 119,505 $ 134,582 $ 93,405 Idaho 649 1,228 404 1,405 1,677 2,767 1,796 1,795 Illinois 22,848 48,570 143,838 464,008 760,814 1,467,081 1,527,009 1,509,883 Indiana Iowa — — — 1,778

Kansas $ 245 $ 293 $ 302 $ 588 $ 450 $ 866 $ 887 $ 856 Kentucky 2,546 6,224 Louisiana 9,839 7,127 12,406 29,843 35,512 12,299 9,067 7,549 Maine 2,599 4,140 3,772 16,979 525 1,960 4,022 7,225 Maryland 4,077 9,874 18,171 59,460 112,391 153,927 144,049 140,895

Massachusetts — — — — — — — — Michigan Minnesota 15,103 21,143 33,225 67,697 44,432 58 50 52 Mississippi — 200 399 — — 1,195 1,332 16,031 Missouri 89 111 150 666 65 580 420 191 Tax Foundation State Governments 249

9,972 183,266 192,526 186,902

($Thousands)

1,065 1,812 8,194 57,575 57,756 63,605

Selected Fiscal Years 1950 – 2002

E46. State Public Utility Tax Collections by State (continued)

——

————

State 1950 1960 1970 1980 1990 2000 2001 2002 Montana $ 494 $ 1,130 $ 2,712 $ 4,520 $ 11,308 $ 20,425 $ 31,990 $ 31,251 Nebraska 11 4 — — 2,452 3,167 2,599 2,878 Nevada — — 301 1,251 3,969 10,427 8,089 11,159 New Hampshire New Jersey — 37 18,889 226,398 1,054,183 854,176 851,195 831,854

New Mexico $ 527 $ 471 $ 960 $ 2,592 $ 5,455 $ 7,012 $ 12,421 $ 12,945 New York 34,317 68,664 143,614 497,580 1,092,451 1,605,673 927,222 1,154,612 North Carolina 10,440 23,943 58,392 199,067 252,817 386,551 421,683 407,405 North Dakota 4 1 161 3,159 11,489 28,288 39,134 32,808 Ohio 19,466 40,838 87,429 373,937 637,335 642,111 640,548 813,796

Oklahoma $ 246 $ 630 $ 1,198 $ 6,281 $ 13,463 $ 15,462 $ 19,954 $ 19,771 Oregon 201 184 477 1,478 7,282 7,241 8,063 8,615 Pennsylvania 9,805 16,693 108,195 380,250 556,447 678,059 684,209 732,262 Rhode Island 2,760 5,023 13,207 36,737 72,554 73,011 81,305 79,844 South Carolina 2,729 4,517 9,612 18,568 33,422 41,471 43,757 42,680

South Dakota $ 17 $ 33 $ 42 $ 308 $ 1,117 $ 2,089 $ 2,430 $ 2,700 Tennessee 1,307 1,511 3,928 13,154 6,628 4,546 3,998 5,183 Texas 4,744 18,507 37,477 171,462 198,071 507,857 672,566 722,187 Utah — 117 307 997 4,616 0 1,668 1,797 Vermont 681 1,160 2,623 11,198 11,226 9,714 9,605 8,680

Virginia $ 10,944 $ 18,129 $ 32,943 $ 100,018 $ 100,657 $ 102,351 $ 96,603 $ 86,518 Washington 5,710 14,682 31,314 101,307 166,810 290,022 332,367 332,438 West Virginia Wisconsin 2,431 11,279 23,294 84,515 225,931 277,951 274,020 314,769 Wyoming 4 1 — — — 1,984 2,121 2,284

Source: Department of Commerce, Bureau of the Census. 250 Facts and Figures on Government Finance, 38th Edition Tax Foundation

4,218 6,417

($Thousands)

Continued

Selected Fiscal Years 1940 – 2002

E47. State Severance Tax Collections by State

————— ——

————— —— — — ————— —— — —

————— —— — —

————— —240294259

————— —— — —

————— —— — — ————— —— — —

State 1940 1950 1960 1970 1980 1990 2000 2001 2002

Total $53,052 $210,675 $419,704 $685,892 $4,167,399 $4,682,531 $4,368,012 $6,408,733 $4,233,989 Alabama $ 438 $ 910 $ 1,598 $ 2,242 $ 32,410 $ 59,213 $ 80,738 $ 118,310 $ 65,667 Alaska — — 1,449 10,780 506,469 1,103,812 708,390 772,403 551,293 Arizona Arkansas 647 3,358 5,165 4,334 18,051 15,562 14,558 15,904 13,217 California 216 930 1,184 1,632 25,954 30,854 24,697 24,636 28,569 Colorado $ 23 $ 15 $ 2,811 $ 1,058 $ 31,121 $ 14,402 $ 31,948 $ 61,917 $ 57,130 Connecticut Delaware Florida — 30 43 248 121,254 65,861 56,597 49,315 40,114 Georgia

Hawaii — — — — — — — — — Idaho 261 108 84 264 1,905 484 3,369 2,556 3,650 Illinois Indiana — 307 353 322 1,582 756 467 565 652 Io

Kansas — $ 245 $ 421 $ 605 $ 1,100 $ 86,620 $ 62,048 $ 113,968 $ 66,810 Kentucky 27 126 356 191 177,244 213,893 170,476 174,995 187,416 Louisiana 10,996 52,281 137,173 251,019 525,297 429,062 378,773 464,420 493,662 Maine Maryland

Massachusetts — — — — — — — — — Michigan 486 932 792 965 43,525 45,570 45,140 61,804 31,688 Minnesota 5,748 16,223 14,558 18,976 83,459 2,076 2,292 1,147 13,477 Mississippi — 6,092 10,778 14,262 52,514 45,558 28,139 35,103 31,897 Missouri — — 29 — 46 35 120 63 — Tax Foundation State Governments 251

162,692 154,239 167,823 177,093

1,292 1,540 1,937 2,047 1,889

4,596 9,468 9,308 8,302 8,655

2,204 1,537 957 1,131 1,120

($Thousands)

71 311 159 — — —

Selected Fiscal Years 1940 – 2002

————

E47. State Severance Tax Collections by State (continued)

——78 ————— —— — —

————— —— — — ————

————

————— —— — — ————— —— — — ————— —— — —

————

————— —— — —

State 1940 1950 1960 1970 1980 1990 2000 2001 2002 Montana $ 460 $ 1,152 $ 2,951 $ 4,730 $ 94,636 $ 95,740 $ 85,226 $ 131,900 $ 88,882 Nebraska — — 1,354 766 2,948 2,729 1,658 2,041 1,221 Nevada 40 37 49 50 23 22,875 28,815 29,675 21,493 New Hampshire New Jersey

New Mexico $ 672 $ 2,404 $ 16,482 $ 35,398 $ 213,643 $ 292,690 $ 439,327 $ 675,212 $ 453,397 New York North Carolina North Dakota — — 2,502 3,198 43,927 79,576 144,740 164,624 138,244 Ohio

Oklahoma $ 8,311 $ 20,599 $ 32,969 $ 50,539 $ 436,098 $ 395,292 $ 392,606 $ 711,072 $ 364,459 Oregon 121 524 659 1,937 50,592 52,242 38,899 34,923 29,612 Pennsylvania Rhode Island South Carolina

South Dakota $ 1,103 $ 622 $ 466 $ 16 $ 2,423 $ 8,578 $ 2,714 $ 2,187 $ 2,191 Tennessee Texas 18,377 102,692 180,929 273,213 1,525,118 1,087,854 1,119,467 2,044,795 974,727 Utah 481 866 3,869 4,272 10,584 30,096 26,689 51,853 28,972 Vermont

Virginia $ 32 $ 138 $ 272 $ 314 $ 1,012 $ 1,556 $ 1,910 $ 1,727 $ 1,644 Washington 141 — — — 49,924 69,257 61,086 55,162 43,418 West Virginia 4,428 Wisconsin 44 84 235 222 437 868 4,749 1,340 3,460 Wyoming — — 95 4,268 105,700 254,024 245,693 421,301 301,594

Source: Department of Commerce, Bureau of Census. ($Thousands)

Continued

Selected Fiscal Years 1940 – 2002

E48. State Unemployment Tax Collections by State

State 1940 1950 1960 1970 1980 1990 2000 2002 Total $844,259 $1,028,033 $2,135,933 $2,524,066 $11,615,657 $15,428,562 $20,078,709 $27,085,525 Alabama $ 9,444 $ 11,913 $ 17,739 $ 24,219 $ 154,185 $ 150,445 $ 161,575 $ 246,670 Alaska — — 5,322 15,474 61,168 143,709 113,095 143,507 Arizona 2,109 3,824 9,149 21,727 96,473 106,581 172,375 234,290 Arkansas 3,414 4,332 8,842 15,388 73,544 121,208 181,448 205,427 California 76,710 128,456 268,217 531,108 1,597,909 1,849,073 2,803,847 3,315,884

Colorado $ 5,172 $ 3,490 $ 5,501 $ 13,986 $ 78,697 $ 192,115 $ 192,815 $ 264,448 Connecticut 17,820 13,285 42,766 67,117 180,922 190,803 338,810 495,493 Delaware 2,066 1,458 9,677 6,287 34,163 51,284 62,489 82,119 Florida 6,477 7,542 35,967 34,939 279,045 271,049 482,177 848,565 Georgia 7,761 13,013 27,084 37,764 187,347 265,831 137,173 358,900

Hawaii — — $ 4,464 $ 14,203 $ 64,382 $ 75,274 $ 138,118 $ 141,281 Idaho 2,025 4,263 5,103 8,789 44,204 71,585 87,125 113,339 Illinois 69,384 56,031 121,051 53,425 830,067 1,047,223 1,147,775 1,137,407 Indiana 20,928 18,156 42,998 49,786 163,656 63,331 288,427 341,406 Iowa 7,905 10,848 9,811 14,114 153,509 156,261 171,539 287,191

Kansas $ 4,923 $ 5,966 $ 10,605 $ 16,384 $ 85,810 $ 166,745 $ 103,706 $ 229,562 Kentucky 10,674 14,833 29,297 27,990 140,533 179,637 251,427 344,540 Louisiana 8,019 15,350 20,217 31,882 222,098 256,730 141,028 251,434 Maine 4,125 6,173 8,560 10,134 58,820 81,585 124,954 151,978 Maryland 12,427 12,294 44,372 22,235 279,444 149,723 285,003 358,793

Massachusetts $ 38,323 $ 49,018 $ 78,435 $ 121,586 $ 444,874 $ 499,477 $ 816,876 $ 1,162,744 Michigan 47,440 68,839 154,185 125,788 635,369 1,062,192 1,037,252 1,301,318 Minnesota 13,689 9,184 22,123 46,554 209,129 375,007 349,554 438,520 Mississippi 2,575 4,118 13,319 7,531 78,348 65,595 121,474 172,558 Missouri 19,688 23,327 30,003 37,369 158,966 134,054 256,733 345,841 ($Thousands)

Selected Fiscal Years 1940 – 2000

E48. State Unemployment Tax Collections by State (continued)

2,864 4,538 6,785 6,127 28,187 23,655 34,630 63,245

State 1940 1950 1960 1970 1980 1990 2000 2002 Montana $ 2,684 $ 4,178 $ 4,106 $ 6,608 $ 44,577 $ 43,279 $ 60,334 $ 78,091 Nebraska 3,444 2,724 6,754 7,102 36,861 42,836 40,452 90,836 Nevada 922 1,515 6,013 12,232 76,572 90,497 212,407 288,358 New Hampshire New Jersey 47,231 43,601 109,894 181,058 661,230 824,307 1,234,119 1,613,675

New Mexico $ 1,393 $ 4,058 $ 5,996 $ 7,060 $ 41,573 $ 67,144 $ 83,313 $ 109,805 New York 132,254 208,227 293,185 323,597 1,272,486 911,267 1,780,550 109,805 North Carolina 11,279 17,987 37,627 49,124 234,923 208,103 317,353 515,630 North Dakota 868 1,869 3,122 5,342 28,795 31,673 35,419 45,904 Ohio 58,602 44,029 107,558 87,788 495,430 750,462 648,459 918,069

Oklahoma $ 6,458 $ 7,310 $ 11,171 $ 11,216 $ 77,927 $ 158,249 $ 52,220 $ 138,144 Oregon 5,641 12,788 34,338 29,631 216,329 349,052 508,178 671,829 Pennsylvania 85,476 57,937 239,053 163,477 720,798 1,167,747 1,432,563 1,847,452 Rhode Island 9,774 10,927 19,071 19,040 64,275 101,566 154,557 169,278 South Carolina 3,812 7,377 11,765 25,563 117,288 168,320 171,182 384,370

South Dakota $ 1,091 $ 1,368 $ 1,970 $ 2,021 $ 11,432 $ 8,162 $ 13,541 $ 18,741 Tennessee 8,536 12,396 29,737 45,766 157,304 213,847 288,084 431,852 Texas 21,821 26,927 42,698 24,667 124,181 1,125,440 1,149,784 1,508,689 Utah 2,677 3,096 6,793 12,147 54,326 85,417 77,168 124,180 Vermont 1,325 1,569 2,585 6,396 29,218 48,047 50,902 65,066

Virginia $ 9,934 $ 8,644 $ 23,365 $ 13,320 $ 107,761 $ 141,933 $ 150,724 $ 276,336 Washington 9,016 34,756 50,512 47,962 340,653 542,142 915,522 1,285,494 West Virginia 10,159 9,604 22,701 18,489 81,799 93,346 133,822 147,651 Wisconsin 12,709 13,222 31,759 59,815 265,031 464,289 450,965 608,080 Wyoming 1,191 1,673 2,568 2,739 14,039 41,265 23,619 33,662

Source: Department of Commerce, Bureau of the Census.

Chapter F

Local Governments

“Local Governments” presents detailed information on the government data that is hardest to come by, and possibly most important to average Americans.

There are more than 18,000 localities in the U.S.—counties, municipalities, school districts, fire districts, and others. They often overlap, and they have dramatically different standards of data collection. Nevertheless, a full understanding of fiscal policy is impossible without an intelligible presentation of local government data, and of course it helps lawmakers at every level of government to enact well- informed public policies.

“F27. Local Government Tax Collections by Source by State” shows the overwhelming reliance of local governments on the property tax: $269.4 billion, or 72.8 percent of total tax collections in 2002. Sales taxes and individual income taxes contribute as well, but “F28. Local Government Income Tax Collections by State” shows that while 41 states and the District of Columbia tax wages and salaries, the local governments in only 16 of those states do so, usually because the states do not permit it.

Another table of note is “F15. Local Government Revenues, Expenditures, and Surpluses/Deficits by State, Per $1,000 of Personal Income.” It compares revenues to expenditures for each state, allowing readers to see how the localities in their states tax and spend, compared with the localities in other states. In 2002, the localities of 37 states ran a cumulative deficit; however, this is what was expected following the September 11th attacks and the economic slowdown.

Tax Foundation Local Governments 257

F1. Local Government Revenues, Expenditures, and Debt Selected Fiscal Years 1902 – 2002 ($Millions)

Expenditures Revenue Intergovern- From Own Intergovern- Gross Year Total Direct mental Aid (a) Total Sources mental Aid (a) Debt 1902 $ 959 $ 959 — $ 914 $ 858 $ 56 $ 1,877 1913 1,960 1,960 — 1,755 1,658 97 4,035 1922 4,567 4,567 — 4,148 3,827 321 8,978 1927 6,359 6,359 — 6,333 5,728 605 12,910 1932 $ 6,375 $ 6,375 — $ 6,192 $ 5,381 $ 811 $ 16,373 1934 5,699 5,699 — 6,363 4,962 1,401 15,681 1936 6,056 6,056 — 6,793 5,147 1,646 16,061 1938 6,906 6,906 — 7,329 5,646 1,683 16,093 1940 $ 7,685 $ 7,685 — $ 7,724 $ 5,792 $ 1,932 $ 16,693 1942 7,351 7,351 — 8,114 6,278 1,836 16,080 1944 7,180 7,180 — 8,535 6,665 1,870 14,703 1946 9,093 9,093 — 9,561 7,416 2,145 13,564 1948 13,363 13,363 — 13,167 9,666 3,501 14,980 1950 $ 17,041 $ 17,041 — $ 16,101 $ 11,673 $ 4,428 $ 18,830 1952 20,229 20,073 $ 156 19,398 14,117 5,281 23,226 1954 23,814 23,599 215 22,402 16,468 5,933 29,331 1956 28,273 28,004 269 26,352 19,453 6,899 35,978 1958 34,023 33,721 302 31,348 22,970 8,378 42,793 1960 $ 39,056 $ 38,847 $ 209 $ 37,324 $ 27,209 $ 10,114 $ 51,412 1961 42,641 42,445 196 40,483 29,579 10,904 55,030 1962 45,279 45,053 226 43,147 31,506 11,642 59,255 1963 47,237 47,002 235 45,586 32,995 12,591 61,881 1964 51,199 50,964 235 49,578 35,749 13,829 67,181 1965 $ 55,482 $ 55,221 $ 262 $ 53,408 $ 38,242 $ 15,165 $ 72,478 1966 60,994 60,711 283 59,268 41,499 17,769 77,487 1967 66,648 66,274 374 64,608 44,419 20,188 81,185 1968 72,357 71,930 427 70,171 47,875 22,295 85,492 1969 82,698 82,152 546 79,274 53,192 26,082 93,995 1970 $ 92,522 $ 91,889 $ 633 $ 89,082 $ 59,557 $ 29,525 $ 101,563 1971 105,167 104,566 601 100,993 66,521 34,473 111,034 1972 118,568 118,001 567 114,791 75,097 39,694 120,705 1973 128,254 127,452 802 129,119 81,253 47,866 129,110 1974 140,387 139,498 889 143,132 88,391 54,741 141,320 1975 $ 162,614 $ 161,336 $ 1,278 $ 159,726 $ 97,772 $ 61,954 $ 147,798 1976 181,802 179,980 1,822 178,338 108,592 69,746 155,707 1977 196,307 194,403 1,904 196,458 119,626 76,831 169,458 1978 211,081 208,768 2,313 214,518 130,464 84,053 177,864 1979 233,323 231,684 1,639 234,630 139,853 94,777 192,363 1980 $ 260,777 $ 259,019 $ 1,757 $ 258,298 $ 155,873 $ 102,425 $ 213,645 1981 288,571 286,827 1,744 287,834 176,391 111,443 229,045 1982 313,365 311,409 1,957 315,322 198,703 116,619 257,109 1983 335,098 332,093 3,005 337,921 218,522 119,399 287,211 1984 359,378 355,781 3,597 366,156 239,425 126,732 318,653 1985 $ 390,961 $ 386,931 $ 4,030 $ 402,544 $ 264,461 $ 138,083 $ 356,539 1986 427,980 421,961 4,019 434,751 287,494 147,256 411,160 1987 463,826 458,592 5,234 469,317 313,032 156,285 452,980 1988 496,323 491,163 5,160 495,044 332,331 162,713 478,247 1989 533,123 528,222 4,902 532,013 356,772 175,241 502,855 1990 $ 581,207 $ 575,371 $ 5,836 $ 580,193 $ 389,470 $ 190,723 $ 542,330 1991 622,911 617,509 5,401 612,182 410,349 201,833 570,157 1992 655,325 647,970 7,355 647,842 431,537 216,305 598,142 1993 685,315 677,856 7,339 679,429 452,087 227,342 626,446 1994 719,136 710,366 8,770 720,840 477,886 242,027 663,662 1995 $ 759,368 $ 751,438 $ 7,930 $ 757,400 $ 498,307 $ 259,093 $ 688,131 1996 794,318 786,120 8,198 803,737 533,257 270,480 717,322 1997 836,577 827,836 8,741 847,770 560,767 287,003 764,844 1998 884,759 874,664 10,095 909,661 603,391 306,270 800,443 1999 938,641 928,671 9,970 952,330 624,751 327,579 858,767 2000 $ 996,267 $ 985,886 $ 10,380 $ 1,013,825 $ 663,931 $ 349,894 $ 903,939 2001 1,070,081 1,059,062 11,019 1,068,150 579,450 375,976 977,524 2002 1,139,057 1,127,805 11,251 1,083,107 597,321 398,497 1,043,926

Note: Data includes the District of Columbia. (a) Duplicative intergovernmental transactions are excluded. Source: Department of Commerce, Bureau of the Census. 258 Facts and Figures on Government Finance, 38th Edition Tax Foundation

F2. Local Government Revenues, Expenditures, and Debt, Percentages Selected Fiscal Years 1902 – 2002

Expenditures Revenue Intergovern- From Own Intergovern- Gross Year Total Direct mental Aid (a) Total Sources mental Aid (a) Debt 1902 100.0% 100.0% — 100.0% 93.9% 6.1% 205.4% 1913 100.0 100.0 — 100.0 94.5 5.5 229.9 1922 100.0 100.0 — 100.0 92.3 7.7 216.4 1927 100.0 100.0 — 100.0 90.4 9.6 203.9 1932 100.0% 100.0% — 100.0% 86.9% 13.1% 264.4% 1934 100.0 100.0 — 100.0 78.0 22.0 246.4 1936 100.0 100.0 — 100.0 75.8 24.2 236.4 1938 100.0 100.0 — 100.0 77.0 23.0 219.6 1940 100.0% 100.0% — 100.0% 75.0% 25.0% 216.1% 1942 100.0 100.0 — 100.0 77.4 22.6 198.2 1944 100.0 100.0 — 100.0 78.1 21.9 172.3 1946 100.0 100.0 — 100.0 77.6 22.4 141.9 1948 100.0 100.0 — 100.0 73.4 26.6 113.8 1950 100.0% 100.0% — 100.0% 72.5% 27.5% 116.9% 1952 100.0 99.2 0.8% 100.0 72.8 27.2 119.7 1954 100.0 99.1 0.9 100.0 73.5 26.5 130.9 1956 100.0 99.0 1.0 100.0 73.8 26.2 136.5 1958 100.0 99.1 0.9 100.0 73.3 26.7 136.5 1960 100.0% 99.5% 0.5% 100.0% 72.9% 27.1% 137.7% 1961 100.0 99.5 0.5 100.0 73.1 26.9 135.9 1962 100.0 99.5 0.5 100.0 73.0 27.0 137.3 1963 100.0 99.5 0.5 100.0 72.4 27.6 135.7 1964 100.0 99.5 0.5 100.0 72.1 27.9 135.5 1965 100.0% 99.5% 0.5% 100.0% 71.6% 28.4% 135.7% 1966 100.0 99.5 0.5 100.0 70.0 30.0 130.7 1967 100.0 99.4 0.6 100.0 68.8 31.2 125.7 1968 100.0 99.4 0.6 100.0 68.2 31.8 121.8 1969 100.0 99.3 0.7 100.0 67.1 32.9 118.6 1970 100.0% 99.3% 0.7% 100.0% 66.9% 33.1% 114.0% 1971 100.0 99.4 0.6 100.0 65.9 34.1 109.9 1972 100.0 99.5 0.5 100.0 65.4 34.6 105.2 1973 100.0 99.4 0.6 100.0 62.9 37.1 100.0 1974 100.0 99.4 0.6 100.0 61.8 38.2 98.7 1975 100.0% 99.2% 0.8% 100.0% 61.2% 38.8% 92.5% 1976 100.0 99.0 1.0 100.0 60.9 39.1 87.3 1977 100.0 99.0 1.0 100.0 60.9 39.1 86.3 1978 100.0 98.9 1.1 100.0 60.8 39.2 82.9 1979 100.0 99.3 0.7 100.0 59.6 40.4 82.0 1980 100.0% 99.3% 0.7% 100.0% 60.3% 39.7% 82.7% 1981 100.0 99.4 0.6 100.0 61.3 38.7 79.6 1982 100.0 99.4 0.6 100.0 63.0 37.0 81.5 1983 100.0 99.1 0.9 100.0 64.7 35.3 85.0 1984 100.0 99.0 1.0 100.0 65.4 34.6 87.0 1985 100.0% 99.0% 1.0% 100.0% 65.7% 34.3% 88.6% 1986 100.0 98.6 0.9 100.0 66.1 33.9 94.6 1987 100.0 98.9 1.1 100.0 66.7 33.3 96.5 1988 100.0 99.0 1.0 100.0 67.1 32.9 96.6 1989 100.0 99.1 0.9 100.0 67.1 32.9 94.5 1990 100.0% 99.0% 1.0% 100.0% 67.1% 32.9% 93.5% 1991 100.0 99.1 0.9 100.0 67.0 33.0 93.1 1992 100.0 98.9 1.1 100.0 66.6 33.4 92.3 1993 100.0 98.9 1.1 100.0 66.5 33.5 92.2 1994 100.0 98.8 1.2 100.0 66.3 33.6 92.1 1995 100.0% 99.0% 1.0% 100.0% 65.8% 34.2% 90.9% 1996 100.0 99.0 1.0 100.0 66.3 33.7 89.2 1997 100.0 99.0 1.0 100.0 66.1 33.9 90.2 1998 100.0 98.9 1.1 100.0 66.3 33.7 88.0 1999 100.0 98.9 1.1 100.0 65.6 34.4 90.2 2000 100.0% 99.0% 1.0% 100.0% 65.5% 34.5% 89.2% 2001 100.0 99.0 1.0 100.0 54.2 35.2 91.5 2002 100.0 99.0 1.0 100.0 55.1 36.8 96.4

Note: Data includes the District of Columbia. (a) Duplicative intergovernmental transactions are excluded. Source: Department of Commerce, Bureau of the Census. Tax Foundation Local Governments 259

F3. Local Government Revenue, Expenditures, and Surpluses or Deficits Selected Fiscal Years 1902 – 2002 ($Millions)

Total General (a) Surplus Surplus or Year Revenue Expenditures or Deficit (–) Revenue Expenditures Deficit (–) 1902 $ 914 $ 959 $ (45) $ 854 $ 879 $ (25) 1913 1,755 1,960 (205) 1,637 1,767 (130) 1922 4,148 4,567 (419) 3,866 4,187 (321) 1927 6,333 6,359 (26) 5,820 5,830 (10) 1932 $ 6,192 $ 6,375 $ (183) $ 5,690 $ 5,800 $ (110) 1934 6,363 5,699 664 5,847 5,172 675 1936 6,793 6,756 37 6,102 5,421 681 1938 7,329 6,906 423 6,584 6,181 403 1940 $ 7,724 $ 7,685 $ 39 $ 6,939 $ 6,499 $ 440 1942 8,114 7,351 763 7,122 6,421 701 1944 8,535 7,180 1,355 7,340 6,197 1,143 1946 9,561 9,093 468 8,227 7,875 352 1948 13,167 13,363 (196) 11,373 11,498 (125) 1950 $ 16,101 $ 17,041 $ (940) $ 14,014 $ 14,754 $ (740) 1952 19,398 20,229 (831) 16,952 17,600 (648) 1954 22,402 23,814 (1,412) 19,563 20,808 (1,245) 1956 26,352 28,273 (1,921) 23,137 24,661 (1,524) 1958 31,348 34,023 (2,675) 27,723 29,705 (1,982) 1960 $ 37,324 $ 39,056 $ (1,732) $ 33,027 $ 34,301 $ (1,274) 1961 40,483 42,641 (2,158) 35,899 37,393 (1,494) 1962 43,147 45,279 (2,132) 38,346 40,057 (1,711) 1963 45,586 47,237 (1,651) 40,558 41,721 (1,163) 1964 49,578 51,199 (1,621) 44,084 45,262 (1,178) 1965 $ 53,408 $ 55,482 $ (2,074) $ 47,528 $ 48,667 $ (1,139) 1966 59,268 60,994 (1,726) 53,172 53,963 (791) 1967 64,608 66,648 (2,040) 58,235 59,475 (1,240) 1968 70,171 72,357 (2,186) 63,181 64,393 (1,212) 1969 79,274 82,698 (3,424) 71,943 74,029 (2,086) 1970 $ 89,082 $ 92,522 $ (3,440) $ 80,916 $ 83,215 $ (2,299) 1971 100,993 105,167 (4,174) 91,964 94,797 (2,833) 1972 114,791 118,568 (3,777) 105,243 107,066 (1,823) 1973 129,119 128,254 865 118,392 114,895 3,497 1974 143,132 140,387 2,745 131,434 125,557 5,877 1975 $ 159,726 $ 162,614 $ (2,888) $ 146,307 $ 144,699 $ 1,608 1976 178,338 181,802 (3,464) 162,931 161,542 1,389 1977 196,458 196,307 151 179,045 172,842 6,203 1978 214,518 211,081 3,437 194,783 185,308 9,475 1979 234,630 233,323 1,307 211,986 203,109 8,877 1980 $ 258,298 $ 260,777 $ (2,479) $ 232,453 $ 225,379 $ 7,074 1981 287,834 288,571 (737) 257,179 246,846 10,333 1982 315,322 313,365 1,957 281,045 266,312 14,733 1983 337,921 335,098 2,823 298,394 283,929 14,465 1984 366,156 359,378 6,778 323,236 305,570 17,666 1985 $ 402,455 $ 390,910 $ 11,545 $ 354,098 $ 332,667 $ 21,431 1986 434,751 427,980 6,771 380,663 363,921 16,742 1987 469,317 463,826 5,491 410,347 396,346 14,001 1988 495,044 496,323 (1,279) 433,977 426,883 7,094 1989 532,013 533,123 (1,110) 468,549 460,429 8,120 1990 $ 580,193 $ 581,207 $ (1,014) $ 512,322 $ 504,120 $ 8,202 1991 612,182 622,911 (10,729) 541,752 541,683 69 1992 647,842 655,325 (7,483) 573,584 570,197 3,387 1993 679,429 685,315 (5,886) 601,804 598,382 3,422 1994 720,840 719,136 1,704 639,242 616,137 23,105 1995 $ 757,400 $ 759,368 $ (1,968) $ 676,361 $ 653,663 $ 22,698 1996 803,737 794,318 9,419 709,216 686,050 23,166 1997 847,770 836,577 11,192 747,030 723,604 23,426 1998 909,661 884,759 24,902 794,250 765,696 28,554 1999 952,330 938,641 13,689 839,031 813,991 25,041 2000 $ 1,013,825 $ 996,267 $ 17,558 $ 888,865 $ 865,114 $ 23,750 2001 1,068,150 1,070,081 (1,931) 955,427 926,787 28,640 2002 1,083,107 1,139,057 (55,950) 995,181 1,127,805 (132,624)

Note: Data includes the District of Columbia. (a) Excludes utilities, liquor stores, and insurance trust transactions. Source: Department of Commerce, Bureau of the Census; and Tax Foundation computations. 260 Facts and Figures on Government Finance, 38th Edition Tax Foundation

($Millions)

Continued

Selected Fiscal Years 1902 – 2002

F4. Local Government Expenditures by Function

Public Health & Police & Fire Admini- Insurance

Year Total Education Highways Welfare Hospitals Protection stration (a) Trust (b) Utilities (c) Other (d) 1902 $ 959 $ 238 $ 171 $ 27 $ 28 $ 90 $ 118 — 80 $ $ 207 1913 1,960 522 393 36 55 164 173 $ 7 186 424 1922 4,567 1,541 991 81 133 344 244 21 359 853 1927 6,359 2,017 1,295 111 185 466 316 38 491 1,440 1932 $ 6,375 $ 2,033 $ 898 $ 370 $ 241 $ 513 $ 356 $ 57 $ 518 $ 1,389 1934 5,699 1,603 771 526 215 465 324 69 457 1,269 1936 6,056 1,880 671 405 246 500 370 77 553 1,354 1938 6,906 2,144 835 616 283 560 396 81 636 1,355

1940 $ 7,685 $ 2,263 $ 780 $ 629 $ 309 $ 566 $ 410 $ 86 $ 1,090 $ 1,552 1942 7,351 2,195 700 702 292 590 414 112 804 1,542 1944 7,180 2,304 660 556 325 624 437 128 822 1,324 1946 9,093 2,838 1,059 729 394 728 511 148 1,014 1,672 1948 13,363 4,298 1,526 1,137 566 985 614 177 1,612 2,448 1950 $ 17,041 $ 5,819 $ 1,745 $ 1,374 $ 801 $ 1,179 $ 724 $ 202 $ 2,005 $ 3,192 1952 20,229 6,824 2,094 1,378 1,053 1,419 832 285 2,246 4,098 1953 21,662 7,756 2,207 1,380 1,107 1,517 864 296 2,457 4,078 1954 23,814 8,842 2,272 1,512 1,133 1,653 956 327 2,577 4,542 1955 $ 26,230 $ 10,003 $ 2,553 $ 1,568 $ 1,185 $ 1,785 $ 1,005 $ 353 $ 3,023 $ 4,755 1956 28,273 11,082 2,586 1,536 1,302 1,909 1,083 392 3,119 5,264 1957 31,057 11,793 2,941 1,659 1,549 2,100 1,195 436 3,494 5,890 1958 34,023 13,192 3,060 1,874 1,704 2,269 1,274 492 3,720 6,438 1959 36,341 14,190 3,178 2,012 1,874 2,396 1,384 525 3,923 6,859 1960 $ 39,056 $ 15,323 $ 3,358 $ 2,183 $ 1,898 $ 2,607 $ 1,459 $ 570 $ 4,066 $ 7,592 1961 42,641 16,782 3,614 2,409 2,027 2,843 1,512 599 4,532 8,323 1962 45,279 17,946 3,722 2,575 2,181 2,978 1,574 651 4,445 9,207 1963 47,237 19,011 3,725 2,708 2,307 3,095 1,608 680 4,704 9,399 1964 51,199 20,822 3,814 2,970 2,446 3,273 1,697 730 5,067 10,380 1965 $ 55,482 $ 22,382 $ 4,007 $ 3,317 $ 2,660 $ 3,507 $ 1,825 $ 780 $ 5,886 $ 11,118 1966 60,994 25,715 4,146 3,620 2,944 3,767 1,950 830 6,042 11,980 1967 66,648 28,534 4,510 3,927 3,283 4,108 2,139 1,009 6,006 13,132 1968 72,357 30,200 4,663 4,735 3,715 4,517 2,337 1,027 6,721 14,442 1969 82,698 34,934 5,003 5,646 4,262 5,109 2,609 1,141 7,316 16,678

1970 $ 95,522 $ 38,938 $ 5,383 $ 6,477 $ 4,880 $ 5,830 $ 2,961 $ 1,263 $ 7,820 $ 21,970 1971 105,167 43,613 5,792 7,708 5,806 6,733 3,349 1,466 8,675 22,025 1972 118,568 48,661 6,274 8,869 7,014 7,685 3,786 1,599 9,715 24,965 1973 128,254 51,431 6,543 9,435 7,138 8,567 4,202 1,907 11,204 27,827 1974 140,387 56,085 7,310 9,576 8,451 9,181 4,737 2,077 12,487 30,483 Tax Foundation Local Governments 261

d to include financial administration, judicial and legal,

inistration category was expanded to include financial

($Millions)

Selected Fiscal Years 1902 – 2002

F4. Local Government Expenditures by Function (continued)

Public Health & Police & Fire Admini- Insurance

Year Total Education Highways Welfare Hospitals Protection stration (a) Trust (b) Utilities (c) Other (d) 1975 $ 162,614 $ 64,956 $ 8,270 $ 9,733 $ 9,877 $ 10,734 $ 5,435 $ 2,350 $ 15,276 $ 35,983 1976 181,802 71,670 9,047 11,278 10,836 12,017 6,133 2,499 17,451 40,871 1977 196,307 75,707 9,205 11,883 11,830 13,288 6,764 2,723 20,463 44,444 1978 221,081 81,181 9,951 11,950 12,632 14,425 7,595 3,031 22,416 57,900 1979 233,323 87,931 11,361 11,676 14,432 15,530 8,512 3,394 26,473 54,014 1980 $ 260,777 $ 97,260 $ 12,650 $ 12,310 $ 16,507 $ 17,151 $ 9,303 $ 3,815 $ 31,198 $ 60,583 1981 288,571 106,121 13,915 13,667 18,073 19,013 10,208 4,361 36,943 66,270 1982 313,365 111,982 14,417 14,704 21,483 21,141 11,400 4,779 41,840 71,619 1983 335,098 119,291 15,502 14,281 23,284 22,894 15,310 5,154 45,579 73,803 1984 359,377 127,535 16,266 15,588 24,852 24,671 16,519 5,876 47,504 80,568 1985 $ 390,961 $ 139,019 $ 17,854 $ 16,888 $ 26,500 $ 26,760 $ 17,972 $ 6,251 $ 51,613 $ 88,104 1986 427,980 152,559 19,177 18,390 28,142 28,944 19,582 6,710 56,900 97,576 1987 463,826 165,010 20,711 18,967 29,769 31,959 21,556 7,499 59,537 108,818 1988 496,323 178,574 21,889 19,899 32,559 34,116 22,851 7,998 60,982 117,455 1989 533,123 195,316 22,775 21,826 35,397 35,564 24,886 7,999 64,228 125,132 1990 $ 581,207 $ 212,652 $ 24,593 $ 23,951 $ 39,092 $ 39,276 $ 27,129 $ 8,870 $ 67,744 $ 137,902 1991 622,911 228,834 26,025 26,850 42,606 41,783 29,519 9,945 70,782 146,566 1992 655,103 239,898 26,211 28,734 46,469 44,040 30,459 10,381 74,262 154,650 1993 685,315 252,228 26,078 29,969 50,050 46,982 31,268 11,948 74,496 162,297 1994 719,136 258,391 28,255 31,585 53,434 49,443 33,515 12,775 80,963 170,774 1995 $ 759,368 $ 276,763 $ 30,216 $ 32,689 $ 56,460 $ 52,329 $ 35,237 $ 13,648 $ 83,629 $ 178,398 1996 794,318 292,294 31,545 32,803 59,571 55,892 36,969 15,099 84,971 185,175 1997 836,577 307,429 33,289 32,512 58,913 60,356 39,370 15,625 88,607 200,476 1998 884,759 331,802 35,243 32,521 62,408 63,579 41,035 17,287 91,680 209,203 1999 938,641 357,075 36,776 32,952 64,970 66,819 44,141 18,028 96,652 221,229

2000 $ 996,267 $ 383,282 $ 39,394 $ 34,666 $ 67,812 $ 71,319 $ 47,160 $ 19,774 $ 100,998 $ 231,861 2001 1,070,081 411,221 40,799 40,799 72,255 75,686 49,021 20,709 110,943 292,647 2002 1,139,057 432,536 44,219 39,694 79,577 81,062 52,878 22,385 119,189 267,517 Note: Data includes the District of Columbia. (a) Prior to 1983, the administration category included financial administration and general control. In 1983 and 1984, the adm administration, general control and general public buildings. In 1985 and beyond, the administration category was again expande general public buildings and other government administration. (b) Includes employee retirement, unemployment compensation, workers compensation, and other social programs. (c) Includes water supply, electric power, transit and gas supply. (d) Includes interest, other categories and remaining expenditures due to intergovernmental state transfers to local government Source: Department of Commerce, Bureau of the Census. 262 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Continued

Selected Fiscal Years 1902 – 2002

F5. Local Government Expenditures by Function, Percentages

Public Health & Police & Fire Admini- Insurance

Year Total Education Highways Welfare Hospitals Protection stration (a) Trust (b) Utilities (c) Other (d) 1902 100.0% 24.8% 17.8% 2.8% 2.9% 9.4% 12.3% — 8.3% 21.6% 1913 100.0 26.6 20.1 1.8 2.8 8.4 8.8 0.4% 9.5 21.6 1922 100.0 33.7 21.7 1.8 2.9 7.5 5.3 0.5 7.9 18.7 1927 100.0 31.7 20.4 1.7 2.9 7.3 5.0 0.6 7.7 22.6 1932 100.0% 31.9% 14.1% 5.8% 3.8% 8.0% 5.6% 0.9% 8.1% 21.8% 1934 100.0 28.1 13.5 9.2 3.8 8.2 5.7 1.2 8.0 22.3 1936 100.0 31.0 11.1 6.7 4.1 8.3 6.1 1.3 9.1 22.4 1938 100.0 31.0 12.1 8.9 4.1 8.1 5.7 1.2 9.2 19.6 1940 100.0% 29.4% 10.1% 8.2% 4.0% 7.4% 5.3% 1.1% 14.2% 20.2% 1942 100.0 29.9 9.5 9.5 4.0 8.0 5.6 1.5 10.9 21.0 1944 100.0 32.1 9.2 7.7 4.5 8.7 6.1 1.8 11.4 18.4 1946 100.0 31.2 11.6 8.0 4.3 8.0 5.6 1.6 11.2 18.4 1948 100.0 32.2 11.4 8.5 4.2 7.4 4.6 1.3 12.1 18.3

1950 100.0% 34.1% 10.2% 8.1% 4.7% 6.9% 4.2% 1.2% 11.8% 18.7% 1952 100.0 33.7 10.4 6.8 5.2 7.0 4.1 1.4 11.1 20.3 1953 100.0 35.8 10.2 6.4 5.1 7.0 4.0 1.4 11.3 18.8 1954 100.0 37.1 9.5 6.3 4.8 6.9 4.0 1.4 10.8 19.1 1955 100.0% 38.1% 9.7% 6.0% 4.5% 6.8% 3.8% 1.3% 11.5% 18.1% 1956 100.0 39.2 9.1 5.4 4.6 6.8 3.8 1.4 11.0 18.6 1957 100.0 38.0 9.5 5.3 5.0 6.8 3.8 1.4 11.3 19.0 1958 100.0 38.8 9.0 5.5 5.0 6.7 3.7 1.4 10.9 18.9 1959 100.0 39.0 8.7 5.5 5.2 6.6 3.8 1.4 10.8 18.9

1960 100.0% 39.2% 8.6% 5.6% 4.9% 6.7% 3.7% 1.5% 10.4% 19.4% 1961 100.0 39.4 8.5 5.6 4.8 6.7 3.5 1.4 10.6 19.5 1962 100.0 39.6 8.2 5.7 4.8 6.6 3.5 1.4 9.8 20.3 1963 100.0 40.2 7.9 5.7 4.9 6.6 3.4 1.4 10.0 19.9 1964 100.0 40.7 7.4 5.8 4.8 6.4 3.3 1.4 9.9 20.3 1965 100.0% 40.3% 7.2% 6.0% 4.8% 6.3% 3.3% 1.4% 10.6% 20.0% 1966 100.0 42.2 6.8 5.9 4.8 6.2 3.2 1.4 9.9 19.6 1967 100.0 42.8 6.8 5.9 4.9 6.2 3.2 1.5 9.0 19.7 1968 100.0 41.7 6.4 6.5 5.1 6.2 3.2 1.4 9.3 20.0 1969 100.0 42.2 6.0 6.8 5.2 6.2 3.2 1.4 8.8 20.2 1970 100.0% 40.8% 5.6% 6.8% 5.1% 6.1% 3.1% 1.3% 8.2% 23.0% 1971 100.0 41.5 5.5 7.3 5.5 6.4 3.2 1.4 8.2 20.9 1972 100.0 41.0 5.3 7.5 5.9 6.5 3.2 1.3 8.2 21.1 1973 100.0 40.1 5.1 7.4 5.6 6.7 3.3 1.5 8.7 21.7 1974 100.0 40.0 5.2 6.8 6.0 6.5 3.4 1.5 8.9 21.7 Tax Foundation Local Governments 263

d to include financial administration, judicial and legal,

inistration category was expanded to include financial

Selected Fiscal Years 1902 – 2002

Public Health & Police & Fire Admini- Insurance

F5. Local Government Expenditures by Function, Percentages (continued)

Year Total Education Highways Welfare Hospitals Protection stration (a) Trust (b) Utilities (c) Other (d) 1975 100.0% 39.9% 5.1% 6.0% 6.1% 6.6% 3.3% 1.4% 9.4% 22.1% 1976 100.0 39.4 5.0 6.2 6.0 6.6 3.4 1.4 9.6 22.5 1977 100.0 38.6 4.7 6.1 6.0 6.8 3.4 1.4 10.4 22.6 1978 100.0 36.7 4.5 5.4 5.7 6.5 3.4 1.4 10.1 26.2 1979 100.0 37.7 4.9 5.0 6.2 6.7 3.6 1.5 11.3 23.1 1980 100.0% 37.3% 4.9% 4.7% 6.3% 6.6% 3.6% 1.5% 12.0% 23.2% 1981 100.0 36.8 4.8 4.7 6.3 6.6 3.5 1.5 12.8 23.0 1982 100.0 35.7 4.6 4.7 6.9 6.7 3.6 1.5 13.4 22.9 1983 100.0 35.6 4.6 4.3 6.9 6.8 4.6 1.5 13.6 22.0 1984 100.0 35.5 4.5 4.3 6.9 6.9 4.6 1.6 13.2 22.4

1985 100.0% 35.6% 4.6% 4.3% 6.8% 6.8% 4.6% 1.6% 13.2% 22.5% 1986 100.0 35.6 4.5 4.3 6.6 6.8 4.6 1.6 13.3 22.8 1987 100.0 35.6 4.5 4.1 6.4 6.9 4.6 1.6 12.8 23.5 1988 100.0 36.0 4.4 4.0 6.6 6.9 4.6 1.6 12.3 23.7 1989 100.0 36.6 4.3 4.1 6.6 6.7 4.7 1.5 12.0 23.5 1990 100.0% 36.6% 4.2% 4.1% 6.7% 6.8% 4.7% 1.5% 11.7% 23.7% 1991 100.0 36.7 4.2 4.3 6.8 6.7 4.7 1.6 11.4 23.5 1992 100.0 36.6 4.0 4.4 7.1 6.7 4.6 1.6 11.3 23.6 1993 100.0 36.8 3.8 4.4 7.3 6.9 4.6 1.7 10.9 23.7 1994 100.0 35.9 3.9 4.4 7.4 6.9 4.7 1.8 11.3 23.7

1995 100.0% 36.4% 4.0% 4.3% 7.4% 6.9% 4.6% 1.8% 11.0% 23.5% 1996 100.0 36.8 4.0 4.1 7.5 7.0 4.7 1.9 10.7 23.3 1997 100.0 36.7 4.0 3.9 7.0 7.2 4.7 1.9 10.6 24.0 1998 100.0 37.5 4.0 3.7 7.1 7.2 4.6 2.0 10.4 23.6 1999 100.0 38.0 3.9 3.5 6.9 7.1 4.7 1.9 10.3 23.6 2000 100.0% 38.5% 4.0% 3.5% 6.8% 7.2% 4.7% 2.0% 10.1% 23.3% 2001 100.0 38.4 3.8 3.8 6.8 7.1 4.6 1.9 10.4 27.3 2002 100.0 38.0 3.9 3.5 7.0 7.1 4.6 2.0 10.5 23.5

Note: Data includes the District of Columbia. (a) Prior to 1983, the administration category included financial administration and general control. In 1983 and 1984, the adm

administration, general control and general public buildings. In 1985 and beyond, the administration category was again expande general public buildings and other government administration. (b) Includes employee retirement, unemployment compensation, workers compensation, and other social programs. (c) Includes water supply, electric power, transit and gas supply. (d) Includes interest, other categories and remaining expenditures due to intergovernmental state transfers to local government Source: Department of Commerce, Bureau of the Census. 264 Facts and Figures on Government Finance, 38th Edition Tax Foundation

F6. Local Government Expenditures by Character Selected Fiscal Years 1902 – 2002 ($Millions)

Direct Payments Total Current Capital Assistance & Insurance to Other Year Total Direct (a) Operations Outlay Subsidies Interest Trust (b) Gov’ts 1902 $ 959 $ 959 $ 682 $ 203 $ 5 $ 69 — (c) 1913 1,960 1,960 1,287 500 7 159 $ 8 (c) 1922 4,567 4,567 2,915 1,216 30 385 21 (c) 1927 6,359 6,359 3,828 1,864 50 579 38 (c) 1932 $ 6,375 $ 6,375 $ 4,197 $ 1,090 $ 305 $ 726 $ 57 (c) 1934 5,699 5,699 3,665 788 459 718 69 (c) 1936 6,056 6,056 4,036 890 336 717 77 (c) 1938 6,906 6,906 4,466 1,157 546 656 81 (c) 1940 $ 7,685 $ 7,685 $ 4,606 $ 1,778 $ 558 $ 657 $ 86 (c) 1942 7,351 7,351 5,230 835 590 584 112 (c) 1944 7,180 7,180 5,714 379 425 534 128 (c) 1946 9,093 9,093 6,989 937 546 473 148 (c) 1948 13,363 13,363 9,578 2,269 882 457 177 (c) 1950 $ 17,041 $ 17,041 $ 11,498 $ 3,810 $ 1,027 $ 504 $ 202 (c) 1952 20,229 20,073 13,360 4,778 1,070 580 285 $ 156 1954 23,814 23,559 15,622 5,778 1,148 723 327 215 1956 28,273 28,004 18,771 6,843 1,089 910 392 269 1958 34,023 33,721 22,701 8,040 1,346 1,141 493 302 1960 $ 39,056 $ 38,847 $ 26,785 $ 8,497 $ 1,503 $ 1,492 $ 570 $ 209 1961 42,641 42,445 29,416 9,226 1,564 1,641 598 196 1962 45,279 45,053 31,446 9,577 1,590 1,789 651 226 1963 47,237 47,002 33,294 9,528 1,625 1,875 680 235 1964 51,199 50,964 36,197 10,267 1,709 2,061 730 235 1965 $ 55,482 $ 55,221 $ 38,999 $ 11,360 $ 1,891 $ 2,191 $ 780 $ 262 1966 60,994 60,711 43,357 12,137 2,014 2,374 830 283 1967 66,648 66,274 47,639 12,689 2,349 2,587 1,008 374 1968 72,357 71,930 51,932 13,521 2,689 2,761 1,027 427 1969 82,698 82,152 59,126 15,539 3,217 3,128 1,141 546 1970 $ 92,522 $ 91,889 $ 66,943 $ 16,355 $ 3,703 $ 3,624 $ 1,263 $ 633 1971 105,167 104,566 75,983 18,402 4,573 4,142 1,466 601 1972 118,568 118,001 87,033 19,344 5,212 4,811 1,599 567 1973 128,254 127,452 94,266 20,595 5,290 5,394 1,907 802 1974 140,387 139,498 104,007 22,667 4,769 5,977 2,077 889 1975 $ 162,614 $ 161,336 $ 120,183 $ 27,517 $ 4,473 $ 6,815 $ 2,350 $ 1,278 1976 181,802 179,980 136,212 28,522 5,205 7,542 2,499 1,822 1977 196,307 194,403 149,967 28,190 5,522 8,001 2,723 1,904 1978 211,081 208,768 163,070 28,705 5,413 8,551 3,031 2,313 1979 233,323 231,684 179,633 34,072 5,170 9,415 3,394 1,639 1980 $ 260,777 $ 259,019 $ 199,680 $ 39,568 $ 5,404 $ 10,552 $ 3,815 $ 1,757 1981 288,571 286,827 220,829 43,311 5,971 12,354 4,361 1,744 1982 313,365 311,409 241,905 43,336 6,468 14,920 4,779 1,957 1983 335,098 332,093 — — — — 5,154 3,005 1984 359,377 355,781 — — — — 5,876 3,597 1985 $ 390,961 $ 386,931 $ 300,333 $ 49,273 $ 13,629 $ 17,445 $ 6,251 $ 4,030 1986 427,980 423,961 326,149 55,907 15,008 20,188 6,710 4,019 1987 463,826 458,592 350,402 61,068 16,391 23,233 7,499 5,234 1988 496,323 491,163 377,994 63,647 16,572 24,952 7,998 5,160 1989 533,123 528,222 407,565 68,822 17,633 26,202 7,999 4,902 1990 $ 581,207 $ 575,371 $ 442,084 $ 77,545 $ 10,325 $ 36,547 $ 8,870 $ 5,836 1991 622,911 617,509 — — — — 9,945 5,401 1992 655,103 647,748 — — — — 10,381 7,355 1993 685,315 677,856 527,500 85,824 12,752 39,952 11,829 7,339 1994 719,136 710,366 559,890 84,606 13,103 39,991 12,775 8,770 1995 $ 759,368 $ 751,438 $ 589,658 $ 93,611 $ 13,356 $ 41,165 $ 13,648 $ 7,930 1996 794,318 786,120 615,629 99,984 12,841 42,568 15,099 8,198 1997 836,577 827,836 642,162 113,388 11,598 45,064 15,625 8,741 1998 884,759 874,664 682,817 117,430 10,121 47,008 17,287 10,095 1999 938,641 928,671 722,526 129,974 9,266 48,877 18,028 9,970 2000 $ 996,267 $ 985,886 $ 765,633 $ 140,830 $ 9,239 $ 50,410 $ 19,774 $ 10,380 2001 1,070,081 1,059,062 824,658 151,373 9,087 43,384 20,709 11,019 2002 1,139,057 1,127,805 876,627 166,092 8,968 53,732 22,385 11,251

Note: Data includes the District of Columbia. (a) Includes liquor stores and utility expenditures where applicable. (b) Includes employee retirement, unemployment compensation, and other social programs. (c) Minor amounts of intergovernmental expenditure to states not separable from direct expenditures. Source: Department of Commerce, Bureau of the Census. Tax Foundation Local Governments 265

Intergovernmental

Utility

($Millions)

Continued

From Own Sources

General Revenue

Selected Fiscal Years 1902 – 2002

F7. Local Government Revenues by Source

Total Total Own Charges andLiquor and Insurance From From

Year Revenues Sources Total Taxes Miscellaneous Stores Trust Federal State 1902 $ 914 $ 858 $ 798 $ 704 $ 94 $ 60 — 4 $ 52 $ 1913 1,755 1,658 1,540 1,308 232 116 $ 2 6 91 1922 4,148 3,827 3,545 3,069 476 266 16 9 312 1927 6,333 5,728 5,298 4,479 819 403 27 9 596 1932 $ 6,192 $ 5,381 $ 4,879 $ 4,274 $ 605 $ 463 $ 39 $ 10 $ 801 1934 6,363 4,962 4,419 3,933 486 500 43 83 1,318 1936 6,793 5,147 4,533 4,083 450 564 50 229 1,417 1938 7,329 5,646 4,968 4,473 495 615 63 167 1,516 1940 $ 7,724 $ 5,792 $ 5,007 $ 4,497 $ 510 $ 717 $ 68 $ 278 $ 1,654 1942 8,114 6,278 5,286 4,625 661 904 88 56 1,780 1944 8,535 6,665 5,470 4,703 767 1,105 90 28 1,842 1946 9,561 7,416 6,082 5,157 925 1,235 99 53 2,092 1948 13,167 9,666 7,872 6,599 1,273 1,654 140 218 3,283 1950 $ 16,101 $ 11,673 $ 9,586 $ 7,984 $ 1,602 $ 1,902 $ 185 $ 211 $ 4,217 1952 19,398 14,117 11,671 9,466 2,205 2,184 262 237 5,044 1953 21,007 15,323 12,687 10,356 2,331 2,357 280 300 5,384 1954 22,402 16,468 13,629 10,978 2,651 2,522 317 298 5,635 1955 $ 24,166 $ 17,811 $ 14,737 $ 11,886 $ 2,851 $ 2,726 $ 347 $ 368 $ 5,987 1956 26,352 19,453 16,238 12,992 3,246 2,835 380 309 6,590 1957 29,021 21,357 17,866 14,286 3,580 3,062 429 343 7,321 1958 31,348 22,970 19,345 15,461 3,885 3,153 471 404 7,974 1959 33,572 24,684 20,733 16,531 4,202 3,451 500 489 8,399 1960 $ 37,324 $ 27,209 $ 22,912 $ 18,081 $ 4,831 $ 3,749 $ 549 $ 592 $ 9,522 1961 40,483 29,579 24,995 19,804 5,192 3,997 587 719 10,185 1962 43,147 31,506 26,705 20,993 5,711 4,174 627 763 10,879 1963 45,586 32,995 27,967 21,897 6,070 4,371 657 831 11,760 1964 49,578 35,749 30,256 23,542 6,714 4,780 713 956 12,873 1965 $ 53,408 $ 38,242 $ 32,362 $ 25,116 $ 7,245 $ 5,085 $ 795 $ 1,155 $ 14,010 1966 59,268 41,499 35,404 27,361 8,044 5,258 837 1,378 16,391 1967 64,608 44,419 38,045 29,074 8,971 5,441 933 1,753 18,434 1968 70,171 47,875 40,886 31,171 9,714 5,945 1,044 1,954 20,342 1969 79,274 53,192 45,861 34,781 11,080 6,176 1,155 2,245 23,837 266 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Intergovernmental

Utility

($Millions)

From Own Sources

General Revenue

Selected Fiscal Years 1902 – 2002

F7. Local Government Revenues by Source (continued)

Total Total Own Charges andLiquor and Insurance From From

Year Revenues Sources Total Taxes Miscellaneous Stores Trust Federal State 1970 $ 89,082 $ 59,557 $ 51,392 $ 38,833 $ 12,558 $ 6,866 $ 1,299 $ 2,605 $ 26,920 1971 100,993 66,521 57,491 43,434 14,058 7,545 1,484 3,391 31,081 1972 114,791 75,097 65,549 49,739 15,810 7,924 1,622 4,551 35,143 1973 129,119 81,253 70,526 53,032 17,493 8,913 1,814 7,903 39,963 1974 143,132 88,391 76,693 56,466 20,227 9,698 2,000 10,188 44,553 1975 $ 159,726 $ 97,772 $ 84,353 $ 61,310 $ 23,043 $ 11,205 $ 2,214 $ 10,886 $ 51,068 1976 178,338 108,592 93,186 67,557 25,628 12,930 2,477 13,576 56,169 1977 196,458 119,626 102,214 74,852 27,362 14,605 2,808 16,554 60,277 1978 214,518 130,464 110,730 80,381 30,349 16,661 3,073 19,393 64,661 1979 234,630 139,853 117,209 80,606 36,603 18,988 3,657 20,616 74,162 1980 $ 258,298 $ 155,873 $ 130,027 $ 86,387 $ 43,640 $ 21,490 $ 4,355 $ 21,136 $ 81,289 1981 287,834 176,391 145,736 94,776 50,960 25,268 5,388 22,427 89,017 1982 315,322 198,703 164,426 103,783 60,643 29,101 5,176 21,256 95,363 1983 338,070 218,670 179,143 113,145 65,998 32,135 7,393 21,021 98,378 1984 366,156 239,425 196,504 123,399 73,105 35,217 7,704 20,912 105,820 1985 $ 402,544 $ 264,461 $ 216,103 $ 134,473 $ 81,630 $ 39,112 $ 9,246 $ 21,724 $ 116,359 1986 434,751 287,494 233,406 144,997 88,409 41,449 12,639 20,433 126,824 1987 469,317 313,032 254,062 158,216 95,846 44,034 14,936 19,533 136,752 1988 495,044 332,330 271,263 171,595 99,668 46,719 14,348 17,124 145,590 1989 532,013 356,771 293,308 184,478 108,830 50,189 13,274 17,588 157,652 1990 $ 580,193 $ 389,470 $ 321,599 $ 201,130 $ 120,448 $ 52,430 $ 15,441 $ 18,449 $ 172,274 1991 612,182 410,349 339,920 214,794 125,126 54,263 16,167 19,173 182,660 1992 647,514 431,527 357,268 227,099 130,169 55,962 18,296 20,141 195,845 1993 679,429 451,849 374,463 238,970 135,493 58,335 19,051 21,256 206,085 1994 720,840 478,813 397,215 252,207 145,008 63,238 18,359 23,995 218,033 1995 $ 757,400 $ 503,026 $ 417,268 $ 261,430 $ 155,838 $ 70,071 $ 15,687 $ 26,286 $ 232,807 1996 803,737 533,257 438,736 270,602 168,135 68,247 26,273 26,906 243,574 1997 847,770 560,767 460,027 284,398 175,630 70,882 29,858 28,768 258,235 1998 909,661 603,391 487,980 300,912 187,068 73,439 41,972 30,604 275,666 1999 952,330 624,751 511,452 315,833 195,619 78,169 35,130 31,687 295,892 2000 $ 1,013,825 $ 663,931 $ 538,971 $ 332,696 $ 206,275 $ 81,138 $ 43,822 $ 32,836 $ 317,058 2001 1,068,150 579,450 579,450 354,439 225,011 89,437 23,285 35,724 340,252 2002 1,083,107 995,818 597,321 369,720 227,600 91,180 (3,890) 42,952 355,544

Note: Data includes the District of Columbia. Source: Department of Commerce, Bureau of the Census. Tax Foundation Local Governments 267

Intergovernmental

Utility

Continued

From Own Sources

General Revenue

Selected Fiscal Years 1902 – 2002

F8. Local Government Revenues by Source, Percentages

Total Total Own Charges andLiquor and Insurance From From

Year Revenues Sources Total Taxes Miscellaneous Stores Trust Federal State 1902 100.0% 93.9% 87.3% 77.0% 10.3% 6.6% — 0.4% 5.7% 1913 100.0 94.5 87.7 74.5 13.2 6.6 0.1% 0.3 5.2 1922 100.0 92.3 85.5 74.0 11.5 6.4 0.4 0.2 7.5 1927 100.0 90.4 83.7 70.7 12.9 6.4 0.4 0.1 9.4 1932 100.0% 86.9% 78.8% 69.0% 9.8% 7.5% 0.6% 0.2% 12.9% 1934 100.0 78.0 69.4 61.8 7.6 7.9 0.7 1.3 20.7 1936 100.0 75.8 66.7 60.1 6.6 8.3 0.7 3.4 20.9 1938 100.0 77.0 67.8 61.0 6.8 8.4 0.9 2.3 20.7 1940 100.0% 75.0% 64.8% 58.2% 6.6% 9.3% 0.9% 3.6% 21.4% 1942 100.0 77.4 65.1 57.0 8.1 11.1 1.1 0.7 21.9 1944 100.0 78.1 64.1 55.1 9.0 12.9 1.1 0.3 21.6 1946 100.0 77.6 63.6 53.9 9.7 12.9 1.0 0.6 21.9 1948 100.0 73.4 59.8 50.1 9.7 12.6 1.1 1.7 24.9

1950 100.0% 72.5% 59.5% 49.6% 9.9% 11.8% 1.1% 1.3% 26.2% 1952 100.0 72.8 60.2 48.8 11.4 11.3 1.4 1.2 26.0 1953 100.0 72.9 60.4 49.3 11.1 11.2 1.3 1.4 25.6 1954 100.0 73.5 60.8 49.0 11.8 11.3 1.4 1.3 25.2 1955 100.0% 73.7% 61.0% 49.2% 11.8% 11.3% 1.4% 1.5% 24.8% 1956 100.0 73.8 61.6 49.3 12.3 10.8 1.4 1.2 25.0 1957 100.0 73.6 61.6 49.2 12.3 10.6 1.5 1.2 25.2 1958 100.0 73.3 61.7 49.3 12.4 10.1 1.5 1.3 25.4 1959 100.0 73.5 61.8 49.2 12.5 10.3 1.5 1.5 25.0 1960 100.0% 72.9% 61.4% 48.4% 12.9% 10.0% 1.5% 1.6% 25.5% 1961 100.0 73.1 61.7 48.9 12.8 9.9 1.4 1.8 25.2 1962 100.0 73.0 61.9 48.7 13.2 9.7 1.5 1.8 25.2 1963 100.0 72.4 61.3 48.0 13.3 9.6 1.4 1.8 25.8 1964 100.0 72.1 61.0 47.5 13.5 9.6 1.4 1.9 26.0 1965 100.0% 71.6% 60.6% 47.0% 13.6% 9.5% 1.5% 2.2% 26.2% 1966 100.0 70.0 59.7 46.2 13.6 8.9 1.4 2.3 27.7 1967 100.0 68.8 58.9 45.0 13.9 8.4 1.4 2.7 28.5 1968 100.0 68.2 58.3 44.4 13.8 8.5 1.5 2.8 29.0 1969 100.0 67.1 57.9 43.9 14.0 7.8 1.5 2.8 30.1 268 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Intergovernmental

Utility

From Own Sources

General Revenue

Selected Fiscal Years 1902 – 2002

F8. Local Government Revenues by Source, Percentages (continued)

Total Total Own Charges andLiquor and Insurance From From

Year Revenues Sources Total Taxes Miscellaneous Stores Trust Federal State 1970 100.0% 66.9% 57.7% 43.6% 14.1% 7.7% 1.5% 2.9% 30.2% 1971 100.0 65.9 56.9 43.0 13.9 7.5 1.5 3.4 30.8 1972 100.0 65.4 57.1 43.3 13.8 6.9 1.4 4.0 30.6 1973 100.0 62.9 54.6 41.1 13.5 6.9 1.4 6.1 31.0 1974 100.0 61.8 53.6 39.5 14.1 6.8 1.4 7.1 31.1 1975 100.0% 61.2% 52.8% 38.4% 14.4% 7.0% 1.4% 6.8% 32.0% 1976 100.0 60.9 52.3 37.9 14.4 7.3 1.4 7.6 31.5 1977 100.0 60.9 52.0 38.1 13.9 7.4 1.4 8.4 30.7 1978 100.0 60.8 51.6 37.5 14.1 7.8 1.4 9.0 30.1 1979 100.0 59.6 50.0 34.4 15.6 8.1 1.6 8.8 31.6

1980 100.0% 60.3% 50.3% 33.4% 16.9% 8.3% 1.7% 8.2% 31.5% 1981 100.0 61.3 50.6 32.9 17.7 8.8 1.9 7.8 30.9 1982 100.0 63.0 52.1 32.9 19.2 9.2 1.6 6.7 30.2 1983 100.0 64.7 53.0 33.5 19.5 9.5 2.2 6.2 29.1 1984 100.0 65.4 53.7 33.7 20.0 9.6 2.1 5.7 28.9 1985 100.0% 65.7% 53.7% 33.4% 20.3% 9.7% 2.3% 5.4% 28.9% 1986 100.0 66.1 53.7 33.4 20.3 9.5 2.9 4.7 29.2 1987 100.0 66.7 54.1 33.7 20.4 9.4 3.2 4.2 29.1 1988 100.0 67.1 54.8 34.7 20.1 9.4 2.9 3.5 29.4 1989 100.0 67.1 55.1 34.7 20.5 9.4 2.5 3.3 29.6 1990 100.0% 67.1% 55.4% 34.7% 20.8% 9.0% 2.7% 3.2% 29.7% 1991 100.0 67.0 55.5 35.1 20.4 8.9 2.6 3.1 29.8 1992 100.0 66.6 55.2 35.1 20.1 8.6 2.8 3.1 30.2 1993 100.0 66.5 55.1 35.2 19.9 8.6 2.8 3.1 30.3 1994 100.0 66.4 55.1 35.0 20.1 8.8 2.5 3.3 30.2 1995 100.0% 66.4% 55.1% 34.5% 20.6% 9.3% 2.1% 3.5% 30.7% 1996 100.0 66.3 54.6 33.7 20.9 8.5 3.3 3.3 30.3 1997 100.0 66.1 54.3 33.5 20.7 8.4 3.5 3.4 30.5 1998 100.0 66.3 53.6 33.1 20.6 8.1 4.6 3.4 30.3 1999 100.0 65.6 53.7 33.2 20.5 8.2 3.7 3.3 31.1

2000 100.0% 65.5% 53.2% 32.8% 20.3% 8.0% 4.3% 3.2% 31.3% 2001 100.0 54.2 54.2 33.2 21.1 8.4 2.2 3.3 31.9 2002 100.0 64.3 55.1 34.1 21.0 8.4 – 0.4 4.0 32.8 Note: Data includes the District of Columbia. Source: Department of Commerce, Bureau of the Census. Tax Foundation Local Governments 269

F9. Local Government Tax Collections by Source Selected Fiscal Years 1902 – 2002 ($Millions)

Income Sales & Gross Other Year Total Taxes Tax (a) Receipts Property Taxes (b) 1902 $ 704 — — $ 624 $ 80 1913 1,308 — $ 3 1,192 113 1922 3,069 — 20 2,973 76 1927 4,479 — 25 4,360 94 1932 $ 4,274 — $ 26 $ 4,159 $ 89 1934 3,933 — 30 3,803 100 1936 4,083 — 90 3,865 128 1938 4,473 — 120 4,196 157 1940 $ 4,497 $ 18 $ 130 $ 4,170 $ 179 1942 4,625 27 133 4,273 192 1944 4,703 26 136 4,361 180 1946 5,157 33 183 4,737 204 1948 6,599 44 400 5,850 305 1950 $ 7,984 $ 64 $ 484 $ 7,042 $ 394 1952 9,466 85 627 8,282 472 1954 10,978 122 703 9,577 576 1956 12,992 164 889 11,282 657 1958 15,461 215 1,079 13,514 653 1960 $ 18,081 $ 254 $ 1,339 $ 15,798 $ 690 1961 19,804 258 1,432 17,370 744 1962 20,993 309 1,456 18,414 814 1963 21,897 311 1,574 19,145 867 1964 23,542 376 1,806 20,519 841 1965 $ 25,116 $ 433 $ 2,059 $ 21,817 $ 807 1966 27,361 472 2,041 23,836 1,012 1967 29,074 916 1,956 25,186 1,016 1968 31,171 1,077 1,932 26,835 1,327 1969 34,781 1,381 2,470 29,692 1,238 1970 $ 38,833 $ 1,630 $ 3,068 $ 32,963 $ 1,172 1971 43,434 1,747 3,662 36,726 1,299 1972 49,739 2,230 4,268 41,620 1,621 1973 53,032 2,406 4,924 43,970 1,732 1974 56,466 2,413 5,542 46,404 2,107 1975 $ 61,310 $ 2,635 $ 6,468 $ 50,040 $ 2,167 1976 67,557 3,127 7,156 54,884 2,390 1977 74,852 3,754 8,278 60,267 2,553 1978 80,381 — 9,326 64,058 — 1979 80,606 — 10,579 62,453 — 1980 $ 86,388 $ 4,990 $ 12,072 $ 65,607 $ 3,719 1981 94,776 — 13,220 72,020 — 1982 103,783 — 14,824 78,952 — 1983 113,145 6,445 16,352 85,973 4,375 1984 123,399 7,215 18,296 92,595 5,293 1985 $ 134,473 $ 7,974 $ 20,956 $ 99,772 $ 5,771 1986 144,997 8,536 22,628 107,356 6,477 1987 158,216 9,663 24,455 116,618 7,480 1988 171,595 10,272 26,122 127,191 8,010 1989 184,478 11,048 27,767 137,107 8,556 1990 $ 201,130 $ 11,379 $ 30,815 $ 149,765 $ 9,171 1991 214,794 11,947 32,036 161,772 9,039 1992 227,099 12,591 33,429 171,723 9,357 1993 238,970 13,328 35,003 180,738 9,901 1994 252,207 14,309 37,757 188,754 11,388 1995 $ 261,430 $ 14,651 $ 40,418 $ 193,933 $ 12,428 1996 270,602 15,989 42,832 199,467 12,313 1997 284,398 17,222 45,307 208,524 13,343 1998 300,912 18,838 48,240 219,492 14,342 1999 315,833 19,701 51,626 228,453 16,054 2000 $ 332,696 $ 20,625 $ 57,143 $ 238,182 $ 16,746 2001 354,439 18,254 62,198 253,258 17,118 2002 369,720 17,161 43,321 269,409 17,107

Note: Data includes the District of Columbia. (a) Includes both individual and corporate income taxes. (b) Includes licenses. Source: Department of Commerce, Bureau of the Census. 270 Facts and Figures on Government Finance, 38th Edition Tax Foundation

F10. Local Government Tax Collections by Source, Percentages Selected Fiscal Years 1902 – 2002

Income Sales & Gross Other Year Total Taxes Tax (a) Receipts Property Taxes (b) 1902 100.0% — — 88.6% 11.4% 1913 100.0 — 0.2% 91.1 8.6 1922 100.0 — 0.7 96.9 2.5 1927 100.0 — 0.6 97.3 2.1 1932 100.0% — 0.6% 97.3% 2.1% 1934 100.0 — 0.8 96.7 2.5 1936 100.0 — 2.2 94.7 3.1 1938 100.0 — 2.7 93.8 3.5 1940 100.0% 0.4% 2.9% 92.7% 4.0% 1942 100.0 0.6 2.9 92.4 4.2 1944 100.0 0.6 2.9 92.7 3.8 1946 100.0 0.6 3.5 91.9 4.0 1948 100.0 0.7 6.1 88.6 4.6 1950 100.0% 0.8% 6.1% 88.2% 4.9% 1952 100.0 0.9 6.6 87.5 5.0 1954 100.0 1.1 6.4 87.2 5.2 1956 100.0 1.3 6.8 86.8 5.1 1958 100.0 1.4 7.0 87.4 4.2 1960 100.0% 1.4% 7.4% 87.4% 3.8% 1961 100.0 1.3 7.2 87.7 3.8 1962 100.0 1.5 6.9 87.7 3.9 1963 100.0 1.4 7.2 87.4 4.0 1964 100.0 1.6 7.7 87.2 3.6 1965 100.0% 1.7% 8.2% 86.9% 3.2% 1966 100.0 1.7 7.5 87.1 3.7 1967 100.0 3.2 6.7 86.6 3.5 1968 100.0 3.5 6.2 86.1 4.3 1969 100.0 4.0 7.1 85.4 3.6 1970 100.0% 4.2% 7.9% 84.9% 3.0% 1971 100.0 4.0 8.4 84.6 3.0 1972 100.0 4.5 8.6 83.7 3.3 1973 100.0 4.5 9.3 82.9 3.3 1974 100.0 4.3 9.8 82.2 3.7 1975 100.0% 4.3% 10.5% 81.6% 3.5% 1976 100.0 4.6 10.6 81.2 3.5 1977 100.0 5.0 11.1 80.5 3.4 1978 100.0 — 11.6 79.7 — 1979 100.0 — 13.1 77.5 — 1980 100.0% 5.8% 14.0% 75.9% 4.3% 1981 100.0 — 13.9 76.0 — 1982 100.0 — 14.3 76.1 — 1983 100.0 5.7 14.5 76.0 3.9 1984 100.0 5.8 14.8 75.0 4.3 1985 100.0% 5.9% 15.6% 74.2% 4.3% 1986 100.0 5.9 15.6 74.0 4.5 1987 100.0 6.1 15.5 73.7 4.7 1988 100.0 6.0 15.2 74.1 4.7 1989 100.0 6.0 15.1 74.3 4.6 1990 100.0% 5.7% 15.3% 74.5% 4.6% 1991 100.0 5.6 14.9 75.3 4.2 1992 100.0 5.5 14.7 75.6 4.1 1993 100.0 5.6 14.6 75.6 4.1 1994 100.0 5.7 15.0 74.8 4.5 1995 100.0% 5.6% 15.5% 74.2% 4.8% 1996 100.0 5.9 15.8 73.7 4.6 1997 100.0 6.1 15.9 73.3 4.7 1998 100.0 6.3 16.0 72.9 4.8 1999 100.0 6.2 16.3 72.3 5.1 2000 100.0% 6.2% 17.2% 71.6% 5.0% 2001 100.0 5.2 17.5 71.5 4.8 2002 100.0 4.6 11.7 72.9 4.6

F11. Local Gross Debt by State, Total and Per Capita Selected Fiscal Years 1990 – 2002

State 1990 1995 1999 2000 2002 Per Capita ($Thousands) ($Thousands) ($Thousands) ($Thousands) ($Thousands) 2002 Total $ 542,330,000 $ 688,131,164 $ 858,766,962 $ 903,939,398 $ 1,043,926,339 $ 3,632 Alabama $ 6,242,000 $ 7,461,811 $ 9,783,341 $ 11,506,782 $ 12,651,831 $ 2,825 Alaska 4,822,000 3,835,754 3,523,762 3,106,021 3,337,621 5,207 Arizona 15,373,000 15,412,277 20,187,608 20,497,732 22,258,843 4,091 Arkansas 2,865,000 3,133,218 4,448,436 5,082,953 5,751,659 2,126 California 64,492,000 93,783,582 114,369,707 120,749,554 138,108,356 3,946 Colorado $ 10,932,000 $ 15,630,659 $ 18,000,258 $ 18,768,343 $ 21,259,067 $ 4,723 Connecticut 3,404,000 3,971,118 4,732,849 5,038,742 6,983,652 2,019 Delaware 982,000 1,165,359 1,202,913 1,323,872 1,494,267 1,854 Florida 43,514,000 49,081,542 57,881,182 60,313,703 70,010,245 4,194 Georgia 14,280,000 17,151,970 20,003,987 22,862,245 26,057,766 3,050 Hawaii $ 1,033,000 $ 1,988,423 $ 2,229,759 $ 2,316,838 $ 2,791,939 $ 2,250 Idaho 551,000 840,723 1,112,887 1,150,426 1,440,447 1,073 Illinois 16,764,000 26,852,684 36,315,162 38,745,191 46,175,609 3,669 Indiana 6,743,000 7,916,164 11,407,947 11,974,310 14,614,998 2,374 Iowa 3,581,000 5,259,118 4,684,156 4,947,663 5,781,408 1,969 Kansas $ 6,654,000 $ 6,793,682 $ 8,254,928 $ 8,528,146 $ 10,024,660 $ 3,696 Kentucky 8,026,000 12,265,244 15,094,602 15,667,958 19,954,998 4,879 Louisiana 8,790,000 8,794,375 10,163,766 10,209,564 11,776,645 2,631 Maine 1,273,000 1,570,946 1,709,445 1,784,833 2,024,883 1,564 Maryland 9,644,000 11,976,977 12,650,960 12,464,426 13,354,398 2,450 Massachusetts $ 8,262,000 $ 10,486,685 $ 14,520,998 $ 16,202,409 $ 20,106,252 $ 3,131 Michigan 12,245,000 17,553,058 27,905,684 27,750,462 32,247,783 3,211 Minnesota 13,587,000 17,194,590 21,378,964 21,806,456 25,601,836 5,095 Mississippi 3,426,000 3,694,517 5,352,650 5,296,594 5,773,746 2,014 Missouri 4,860,000 6,511,658 8,701,702 9,466,147 11,551,697 2,037 Montana $ 1,158,000 $ 722,035 $ 1,205,965 $ 1,240,451 $ 1,210,984 $ 1,331 Nebraska 4,829,000 4,697,164 4,470,305 4,967,490 5,690,799 3,293 Nevada 2,780,000 5,422,489 9,303,016 10,245,296 12,105,157 5,586 New Hampshire 994,000 1,168,235 1,349,845 1,542,179 1,824,741 1,432 New Jersey 13,657,000 15,423,092 19,997,631 21,376,219 25,497,303 2,973 New Mexico $ 3,163,000 $ 3,104,327 $ 4,039,256 $ 4,027,029 $ 4,109,904 $ 2,219 New York 47,991,000 73,694,633 94,856,875 98,933,910 107,338,897 5,610 North Carolina 12,652,000 17,443,896 19,173,285 19,778,045 22,332,254 2,689 North Dakota 984,000 971,186 1,134,681 1,260,812 1,231,883 1,943 Ohio 11,983,000 16,050,482 21,547,309 23,999,571 31,335,000 2,747 Oklahoma $ 4,519,000 $ 5,107,163 $ 5,609,648 $ 5,745,375 $ 6,031,032 $ 1,728 Oregon 3,562,000 5,935,675 8,608,807 9,372,129 11,159,367 3,170 Pennsylvania 34,802,000 38,539,053 51,806,157 54,730,056 62,826,518 5,096 Rhode Island 719,000 793,208 1,155,467 1,196,759 1,455,857 1,363 South Carolina 5,828,000 7,116,446 10,502,210 11,613,346 12,756,903 3,108 South Dakota $ 487,000 $ 712,939 $ 899,557 $ 983,997 $ 1,143,217 $ 1,504 Tennessee 11,772,000 18,256,726 14,115,555 15,084,523 17,500,115 3,022 Texas 56,264,000 55,815,562 75,822,114 80,946,696 98,801,444 4,545 Utah 8,219,000 8,751,054 9,160,037 8,508,860 8,520,440 3,674 Vermont 427,000 522,583 669,589 673,817 743,968 1,208 Virginia $ 9,719,000 $ 13,363,586 $ 18,533,141 $ 19,535,459 $ 21,637,063 $ 2,969 Washington 17,954,000 24,600,550 26,118,625 26,962,945 32,008,374 5,276 West Virginia 3,815,000 3,909,123 3,409,063 3,363,696 3,547,252 1,965 Wisconsin 5,971,000 10,232,041 13,417,810 14,108,940 15,457,196 2,841 Wyoming 1,319,000 1,080,791 1,304,110 1,118,213 1,089,978 2,184 Dist. of Columbia $ 4,420,000 $ 4,370,991 $ 4,939,251 $ 5,062,215 $ 5,436,087 $ 9,504

Note: Gross debt includes short-and long-term debt. Source: Department of Commerce, Bureau of the Census. 272 Facts and Figures on Government Finance, 38th Edition Tax Foundation

F12. Local Government Debt by Maturity End of Selected Fiscal Years 1902 – 2002 ($Millions) Character Long-term Year Total Short-term Total Full Faith & Credit Nonguaranteed 1902 $ 1,877 $ 91 $ 1,786 — — 1913 4,035 — — — — 1922 8,978 624 8,354 — — 1927 12,910 — — — — 1932 $ 16,373 $ 1,096 $ 15,277 — — 1934 15,681 — — — — 1936 16,061 — — — — 1938 16,093 — — — — 1940 $ 16,693 — — — — 1942 16,082 772 15,310 — — 1944 14,703 617 14,086 — — 1946 13,564 230 13,334 — — 1948 14,980 623 14,357 — — 1950 $ 18,830 $ 942 $ 17,888 $ 15,570 $ 2,317 1952 23,226 1,146 22,080 17,510 4,571 1954 29,331 1,750 27,581 21,222 6,259 1956 35,978 1,846 34,132 25,603 8,529 1958 42,793 2,122 40,672 28,495 12,177 1960 $ 51,412 $ 2,739 $ 48,673 $ 32,738 $ 15,938 1961 55,030 — — — — 1962 59,255 3,324 55,931 38,008 17,923 1963 61,881 — — — — 1964 67,181 4,055 63,126 42,119 21,007 1965 $ 72,478 — — — — 1966 77,487 $ 4,991 $ 72,497 $ 47,091 $ 25,405 1967 81,185 — — — — 1968 85,492 6,382 79,109 50,380 28,730 1969 93,995 — — — — 1970 $ 101,563 $ 9,051 $ 92,512 $ 57,601 $ 34,911 1971 111,034 11,738 99,296 62,523 36,773 1972 120,705 12,149 108,556 71,099 37,457 1973 129,110 12,205 116,905 74,502 42,403 1974 141,320 13,064 128,256 80,095 48,161 1975 $ 149,096 $ 15,206 $ 133,890 $ 81,836 $ 52,054 1976 155,707 12,766 142,941 92,222 50,718 1977 169,458 9,826 159,632 93,496 66,136 1978 177,864 8,532 169,332 96,207 73,125 1979 192,363 9,510 182,853 97,100 85,753 1980 $ 213,645 $ 11,010 $ 202,635 $ 100,439 $ 102,196 1981 229,045 13,237 215,808 99,168 116,639 1982 257,109 15,025 242,084 102,439 139,645 1983 287,211 15,959 271,252 108,043 163,208 1984 318,653 16,792 301,861 109,546 192,316 1985 $ 356,539 $ 16,614 $ 339,925 $ 115,728 $ 224,197 1986 411,160 15,210 395,950 121,517 274,433 1987 452,980 14,170 438,810 134,708 304,102 1988 478,247 14,398 463,849 142,952 320,897 1989 502,855 15,714 487,141 153,584 333,558 1990 $ 542,330 $ 16,542 $ 525,788 $ 170,147 $ 355,641 1991 570,157 18,303 551,855 184,457 367,398 1992 598,142 18,384 579,759 198,214 381,545 1993 626,446 18,735 607,711 216,656 391,056 1994 663,662 21,754 641,908 233,043 408,865 1995 $ 688,131 $ 20,939 $ 667,192 $ 261,080 $ 406,112 1996 717,322 18,199 699,123 281,082 418,042 1997 764,844 14,417 750,427 296,152 454,275 1998 800,443 15,083 785,360 331,973 453,387 1999 858,767 15,177 843,590 359,543 484,047 2000 $ 903,939 $ 17,913 $ 886,027 $ 376,630 $ 509,397 2001 1,554,017 22,120 1,531,897 563,348 968,549 2002 1,043,926 24,597 1,019,328 459,383 559,944

Source: Department of Commerce, Bureau of the Census. Tax Foundation Local Governments 273

F13. Local Government Revenues, Expenditures, and Surpluses/Deficits by State Fiscal Year 2002 ($Thousands)

Total General (a) Surplus Surplus or State Revenue Expenditures or Deficit (–) Revenue Expenditures Deficit (–) Total $ 1,083,107,636 $ 1,139,057,438 $ (55,949,802) $ 995,818,449 $ 1,127,805,837 $ (131,987,388) Alabama $ 14,528,407 $ 14,643,219 $ (114,812) $ 12,485,697 $ 14,630,957 $ (2,145,260) Alaska 2,865,836 3,050,573 (184,737) 2,678,056 3,050,561 (372,505) Arizona 19,577,677 20,404,462 (826,785) 16,455,137 20,158,297 (3,703,160) Arkansas 6,282,114 6,122,824 159,290 5,689,101 6,120,657 (431,556) California 174,111,714 180,499,600 (6,387,886) 159,780,352 179,296,057 (19,515,705) Colorado $ 17,834,584 $ 19,362,907 $ (1,528,323) $ 16,153,765 $ 19,359,260 $ (3,205,495) Connecticut 11,093,817 11,210,683 (116,866) 10,679,196 11,209,352 (530,156) Delaware 2,052,474 2,126,564 (74,090) 1,888,857 2,122,863 (234,006) Florida 60,028,305 61,756,340 (1,728,035) 54,956,082 61,527,147 (6,571,065) Georgia 29,981,862 30,960,277 (978,415) 26,907,860 30,901,948 (3,994,088) Hawaii $ 1,739,130 $ 2,077,196 $ (338,066) $ 1,542,547 $ 2,072,686 $ (530,139) Idaho 3,839,122 3,742,959 96,163 3,698,592 3,737,687 (39,095) Illinois 46,218,059 51,384,106 (5,166,047) 42,483,591 51,358,031 (8,874,440) Indiana 20,291,550 20,687,840 (396,290) 18,538,852 20,654,009 (2,115,157) Iowa 9,743,443 9,928,398 (184,955) 9,117,686 9,857,239 (739,553) Kansas $ 9,304,200 $ 9,098,054 $ 206,146 $ 8,469,363 $ 9,097,467 $ (628,104) Kentucky 9,712,391 9,994,903 (282,512) 8,731,629 9,991,724 (1,260,095) Louisiana 13,554,875 13,519,611 35,264 12,649,496 13,512,722 (863,226) Maine 3,622,932 3,386,270 236,662 3,531,360 3,385,496 145,864 Maryland 17,926,912 17,681,972 244,940 17,656,587 17,495,055 161,532 Massachusetts $ 23,427,030 $ 25,035,153 $ (1,608,123) $ 20,912,683 $ 24,401,481 $ (3,488,798) Michigan 36,227,548 39,488,545 (3,260,997) 34,134,413 39,357,358 (5,222,945) Minnesota 21,132,704 22,200,217 (1,067,513) 19,723,791 22,094,521 (2,370,730) Mississippi 7,998,135 8,000,042 (1,907) 7,394,493 7,998,952 (604,459) Missouri 16,310,154 17,266,374 (956,220) 15,182,868 17,265,175 (2,082,307) Montana $ 2,295,758 $ 2,261,591 $ 34,167 $ 2,219,274 $ 2,260,866 $ (41,592) Nebraska 7,586,580 7,769,254 (182,674) 5,392,362 7,761,185 (2,368,823) Nevada 8,669,627 9,054,599 (384,972) 7,998,424 9,048,134 (1,049,710) New Hampshire 3,518,061 3,492,652 25,409 3,440,977 3,421,830 19,147 New Jersey 32,488,448 31,825,746 662,702 31,721,374 31,543,103 178,271 New Mexico $ 5,530,047 $ 5,397,453 $ 132,594 $ 5,162,757 $ 5,372,981 $ (210,224) New York 108,835,726 123,857,251 (15,021,525) 105,031,843 117,709,087 (12,677,244) North Carolina 27,473,194 28,576,966 (1,103,772) 24,592,246 28,165,776 (3,573,530) North Dakota 1,766,959 1,765,565 1,394 1,682,914 1,755,622 (72,708) Ohio 42,137,842 42,720,325 (582,483) 40,285,092 42,426,915 (2,141,823) Oklahoma $ 9,182,122 $ 9,384,439 $ (202,317) $ 8,455,104 $ 9,384,178 $ (929,074) Oregon 13,183,449 13,916,029 (732,580) 12,118,367 13,914,707 (1,796,340) Pennsylvania 40,613,964 43,526,538 (2,912,574) 38,501,369 43,520,453 (5,019,084) Rhode Island 2,877,645 2,882,899 (5,254) 2,708,079 2,882,419 (174,340) South Carolina 12,136,093 12,373,778 (237,685) 10,910,956 12,337,705 (1,426,749) South Dakota $ 1,987,339 $ 2,011,049 $ (23,710) $ 1,811,740 $ 2,010,422 $ (198,682) Tennessee 20,001,089 21,127,555 (1,126,466) 14,333,478 21,086,940 (6,753,462) Texas 71,361,737 77,107,740 (5,746,003) 64,879,272 76,280,149 (11,400,877) Utah 7,462,279 7,598,760 (136,481) 6,017,440 7,586,764 (1,569,324) Vermont 1,668,473 1,615,701 52,772 1,510,640 1,615,571 (104,931) Virginia $ 22,754,847 $ 24,033,271 $ (1,278,424) $ 21,734,543 $ 24,010,347 $ (2,275,804) Washington 26,002,743 26,875,362 (872,619) 21,261,782 26,848,163 (5,586,381) West Virginia 3,938,604 3,980,177 (41,573) 3,782,611 3,974,147 (191,536) Wisconsin 20,375,718 22,076,867 (1,701,149) 19,507,188 22,035,713 (2,528,525) Wyoming 2,502,335 2,364,659 137,676 2,394,227 2,363,835 30,392 District of Columbia $ 7,351,982 $ 7,832,123 $ (480,141) $ 6,922,336 $ 7,832,123 $ (909,787)

(a) General revenue and expenditures exclude utilities, liquor stores, and insurance trust transactions. Note:The Bureau of the Census will not be releasing 2001 state by state data. However, 2002 data is available. Source: Department of Commerce, Bureau of the Census. 274 Facts and Figures on Government Finance, 38th Edition Tax Foundation

F14. Local Government Revenues, Expenditures, and Surpluses/ Deficits by State, Per Capita Fiscal Year 2002

Total General (a) Surplus Surplus or State Revenue Expenditures or Deficit (–) Revenue Expenditures Deficit (–) Total $3,769 $3,963 ($195) $3,465 $3,924 ($459) Alabama $ 3,244 $ 3,269 $ (26) $ 2,788 $ 3,267 $ (479) Alaska 4,471 4,759 (288) 4,178 4,759 (581) Arizona 3,598 3,750 (152) 3,024 3,705 (681) Arkansas 2,322 2,263 59 2,102 2,262 (159) California 4,974 5,157 (183) 4,565 5,122 (558) Colorado $ 3,962 $ 4,302 $ (340) $ 3,589 $ 4,301 $ (712) Connecticut 3,207 3,241 (34) 3,087 3,241 (153) Delaware 2,546 2,638 (92) 2,343 2,634 (290) Florida 3,596 3,700 (104) 3,292 3,686 (394) Georgia 3,509 3,624 (115) 3,149 3,617 (467) Hawaii $ 1,401 $ 1,674 $ (272) $ 1,243 $ 1,670 $ (427) Idaho 2,859 2,787 72 2,754 2,783 (29) Illinois 3,672 4,083 (410) 3,375 4,081 (705) Indiana 3,296 3,360 (64) 3,011 3,355 (344) Iowa 3,319 3,382 (63) 3,105 3,357 (252) Kansas $ 3,431 $ 3,355 $ 76 $ 3,123 $ 3,355 $ (232) Kentucky 2,375 2,444 (69) 2,135 2,443 (308) Louisiana 3,028 3,020 8 2,826 3,019 (193) Maine 2,798 2,615 183 2,727 2,614 113 Maryland 3,289 3,244 45 3,239 3,210 30 Massachusetts $ 3,648 $ 3,898 $ (250) $ 3,256 $ 3,800 $ (543) Michigan 3,607 3,932 (325) 3,399 3,919 (520) Minnesota 4,206 4,418 (212) 3,925 4,397 (472) Mississippi 2,790 2,790 (1) 2,579 2,790 (211) Missouri 2,877 3,045 (169) 2,678 3,045 (367) Montana $ 2,523 $ 2,485 $ 38 $ 2,439 $ 2,484 $ (46) Nebraska 4,390 4,496 (106) 3,121 4,491 (1,371) Nevada 4,001 4,178 (178) 3,691 4,175 (484) New Hampshire 2,761 2,741 20 2,701 2,686 15 New Jersey 3,789 3,711 77 3,699 3,678 21 New Mexico $ 2,986 $ 2,914 $ 72 $ 2,788 $ 2,901 $ (114) New York 5,688 6,473 (785) 5,489 6,152 (663) North Carolina 3,308 3,441 (133) 2,961 3,391 (430) North Dakota 2,787 2,785 2 2,654 2,769 (115) Ohio 3,693 3,744 (51) 3,531 3,719 (188) Oklahoma $ 2,631 $ 2,689 $ (58) $ 2,423 $ 2,689 $ (266) Oregon 3,745 3,953 (208) 3,443 3,953 (510) Pennsylvania 3,294 3,530 (236) 3,123 3,530 (407) Rhode Island 2,694 2,699 (5) 2,536 2,699 (163) South Carolina 2,957 3,015 (58) 2,659 3,006 (348) South Dakota $ 2,615 $ 2,646 $ (31) $ 2,384 $ 2,645 $ (261) Tennessee 3,454 3,649 (195) 2,476 3,642 (1,166) Texas 3,283 3,547 (264) 2,985 3,509 (524) Utah 3,218 3,277 (59) 2,595 3,272 (677) Vermont 2,709 2,623 86 2,452 2,623 (170) Virginia $ 3,122 $ 3,298 $ (175) $ 2,982 $ 3,295 $ (312) Washington 4,286 4,430 (144) 3,504 4,425 (921) West Virginia 2,182 2,205 (23) 2,096 2,202 (106) Wisconsin 3,746 4,058 (313) 3,586 4,051 (465) Wyoming 5,015 4,739 276 4,798 4,737 61 District of Columbia $ 12,853 $ 13,693 $ (839) $ 12,102 $ 13,693 $ (1,591)

(a) General revenue and expenditures exclude utilities, liquor stores, and insurance trust transactions. Source: Department of Commerce, Bureau of the Census. Tax Foundation Local Governments 275

F15. Local Government Revenues, Expenditures, and Surpluses/Deficits by State, Per $1,000 of Personal Income Fiscal Year 2002

Total General (a) Surplus Surplus or State Revenue Expenditures or Deficit (–) Revenue Expenditures Deficit (–) Total $120 $126 ($6) $110 $125 ($15) Alabama $ 127 $ 128 $ (1) $ 109 $ 128 $ (19) Alaska 138 147 (9) 129 147 (18) Arizona 135 141 (6) 113 139 (26) Arkansas 97 95 2 88 95 (7) California 148 154 (5) 136 153 (17) Colorado $ 117 $ 127 $ (10) $ 106 $ 127 $ (21) Connecticut 74 74 (1) 71 74 (4) Delaware 77 80 (3) 71 80 (9) Florida 119 122 (3) 109 122 (13) Georgia 120 124 (4) 108 124 (16) Hawaii $ 46 $ 55 $ (9) $ 41 $ 54 $ (14) Idaho 112 110 3 108 109 (1) Illinois 108 120 (12) 99 120 (21) Indiana 115 117 (2) 105 117 (12) Iowa 116 118 (2) 108 117 (9) Kansas $ 117 $ 114 $ 3 $ 106 $ 114 $ (8) Kentucky 91 94 (3) 82 94 (12) Louisiana 117 117 0 110 117 (7) Maine 99 92 6 96 92 4 Maryland 89 88 1 88 87 1 Massachusetts $ 92 $ 98 $ (6) $ 82 $ 96 $ (14) Michigan 117 128 (11) 111 127 (17) Minnesota 122 128 (6) 114 128 (14) Mississippi 123 123 (0) 113 123 (9) Missouri 98 104 (6) 91 104 (13) Montana $ 99 $ 98 $ 1 $ 96 $ 98 $ (2) Nebraska 146 149 (4) 104 149 (45) Nevada 130 136 (6) 120 135 (16) New Hampshire 79 79 1 77 77 0 New Jersey 94 92 2 92 91 1 New Mexico $ 123 $ 120 $ 3 $ 115 $ 119 $ (5) New York 156 178 (22) 151 169 (18) North Carolina 118 123 (5) 105 121 (15) North Dakota 103 103 0 98 102 (4) Ohio 124 125 (2) 118 125 (6) Oklahoma $ 103 $ 105 $ (2) $ 95 $ 105 $ (10) Oregon 129 136 (7) 118 136 (18) Pennsylvania 102 110 (7) 97 110 (13) Rhode Island 85 85 (0) 80 85 (5) South Carolina 114 117 (2) 103 116 (13) South Dakota $ 96 $ 97 $ (1) $ 87 $ 97 $ (10) Tennessee 124 131 (7) 89 131 (42) Texas 114 123 (9) 103 122 (18) Utah 131 134 (2) 106 134 (28) Vermont 90 87 3 82 87 (6) Virginia $ 94 $ 99 $ (5) $ 90 $ 99 $ (9) Washington 129 133 (4) 105 133 (28) West Virginia 91 92 (1) 87 92 (4) Wisconsin 123 133 (10) 117 133 (15) Wyoming 161 152 9 154 152 2 District of Columbia $ 292 $ 311 $ (19) $ 275 $ 311 $ (36)

(a) General revenue and expenditures exclude utilities, liquor stores, and insurance trust transactions. Source: Department of Commerce, Bureau of the Census. 276 Facts and Figures on Government Finance, 38th Edition Tax Foundation

F16. Local Government Expenditures by State Selected Fiscal Years 1980 – 2002 ($Thousands)

State 1980 1990 1995 2000 2002 Total $260,777,000 $581,207,413 $759,368,076 $996,266,752 $1,139,057,438 Alabama $ 3,197,200 $ 6,732,243 $ 9,446,821 $ 13,357,344 $ 14,643,219 Alaska 1,028,700 2,191,243 2,594,745 2,931,164 3,050,573 Arizona 3,734,300 9,839,205 11,973,320 17,091,688 20,404,462 Arkansas 1,535,400 2,896,292 3,909,577 5,381,089 6,122,824 California 34,626,600 90,203,106 116,580,036 150,812,757 180,499,600 Colorado $ 3,634,000 $ 8,094,134 $ 11,497,880 $ 15,943,066 $ 19,362,907 Connecticut 2,764,600 6,845,101 8,329,842 10,659,647 11,210,683 Delaware 500,200 1,057,955 1,411,231 1,800,220 2,126,564 Florida 10,186,700 32,092,664 41,647,308 53,358,062 61,756,340 Georgia 5,599,600 14,245,447 19,110,930 25,931,363 30,960,277 Hawaii $ 482,800 $ 1,183,868 $ 1,779,965 $ 1,792,295 $ 2,077,196 Idaho 721,500 1,490,852 2,448,366 3,192,379 3,742,959 Illinois 12,384,900 23,044,567 32,789,558 45,623,807 51,384,106 Indiana 4,675,200 9,811,324 13,277,395 17,753,153 20,687,840 Iowa 3,294,000 5,394,077 7,304,891 9,081,657 9,928,398 Kansas $ 2,613,600 $ 5,020,837 $ 6,763,349 $ 8,157,696 $ 9,098,054 Kentucky 2,529,600 5,052,412 7,033,627 9,073,523 9,994,903 Louisiana 3,765,800 7,881,771 9,325,526 12,186,914 13,519,611 Maine 798,200 2,009,089 2,372,877 3,107,955 3,386,270 Maryland 4,698,700 9,729,683 12,141,449 15,742,961 17,681,972 Massachusetts $ 7,217,800 $ 13,727,185 $ 16,597,396 $ 21,571,660 $ 25,035,153 Michigan 11,449,800 20,047,763 26,251,131 36,046,030 39,488,545 Minnesota 5,531,300 12,271,396 16,360,780 19,799,163 22,200,217 Mississippi 1,974,400 4,271,579 5,620,616 7,655,694 8,000,042 Missouri 4,356,900 8,500,552 11,108,626 15,187,767 17,266,374 Montana $ 790,700 $ 1,341,764 $ 1,706,699 $ 2,028,823 $ 2,261,591 Nebraska 2,756,000 4,465,701 5,530,064 6,639,596 7,769,254 Nevada 984,600 2,846,156 4,376,892 7,430,453 9,054,599 New Hampshire 660,800 1,925,951 2,287,575 2,966,550 3,492,652 New Jersey 8,529,100 18,153,326 24,697,858 28,659,632 31,825,746 New Mexico $ 1,230,600 $ 2,797,230 $ 3,751,708 $ 4,963,389 $ 5,397,453 New York 31,569,600 70,523,478 90,122,444 111,561,910 123,857,251 North Carolina 5,215,300 13,970,273 18,557,163 26,145,002 28,576,966 North Dakota 610,800 1,008,628 1,256,298 1,785,895 1,765,565 Ohio 10,693,300 20,702,990 27,664,940 36,945,677 42,720,325 Oklahoma $ 2,437,300 $ 4,870,573 $ 6,633,565 $ 8,380,572 $ 9,384,439 Oregon 3,225,400 6,277,543 8,988,032 12,233,130 13,916,029 Pennsylvania 12,142,500 24,033,118 29,100,908 39,166,454 43,526,538 Rhode Island 729,100 1,597,876 1,917,650 2,437,526 2,882,899 South Carolina 2,161,100 5,911,559 7,723,426 11,023,557 12,373,778 South Dakota $ 630,500 $ 1,058,584 $ 1,507,766 $ 1,806,134 $ 2,011,049 Tennessee 5,265,800 10,857,990 14,188,772 19,561,393 21,127,555 Texas 14,620,700 36,464,899 46,112,142 65,969,872 77,107,740 Utah 1,343,800 3,585,306 4,951,094 6,438,200 7,598,760 Vermont 355,200 935,132 1,079,487 1,469,563 1,615,701 Virginia $ 4,495,000 $ 12,101,488 $ 15,188,632 $ 20,932,317 $ 24,033,271 Washington 6,475,100 12,142,041 18,427,660 22,292,633 26,875,362 West Virginia 1,304,300 2,186,611 3,166,095 3,804,143 3,980,177 Wisconsin 5,899,300 11,121,025 15,256,118 19,829,441 22,076,867 Wyoming 699,200 1,319,655 1,573,003 2,028,864 2,364,659 District of Columbia $ 2,650,100 $ 5,374,171 $ 5,924,843 $ 6,526,972 $ 7,832,123

Source: Department of Commerce, Bureau of the Census. Tax Foundation Local Governments 277

($Thousands)

Continued

Fiscal Year 2002

F17. Local Government Expenditures by Function by State

Public Health & Police & Fire Admini- Insurance Utility & Liquor

Year Total Education Highways Welfare Hospitals Protection stration (a) Trust (b) Store (c) Other (d) Total $1,139,057,438 $432,536,659 $44,219,354 $39,694,544 $79,577,117 $81,062,288 $52,878,345 $22,385,914 $119,189,297 $267,513,920 Alabama $ 14,643,219 $ 5,089,034 $ 604,635 $ 51,895 $ 2260976 $ 888605 $ 540156 $ 91,160 $ 1998920 $ 10,200,971 Alaska 3,050,573 1,224,653 248,407 6,188 121,778 286,521 161,520 17,766 236,217 (11,909,151) Arizona 20,404,462 6,584,023 786,404 506,150 599,556 1,592,807 1,185,100 88,688 4,094,774 15,112,904 Arkansas 6,122,824 2,951,007 364,698 15,029 193,345 479,308 266,219 21,610 594,131 (121,291,680) California 180,499,600 59,538,452 5,770,869 12,544,919 14,126,066 13,184,898 8,824,100 4,925,986 22,431,935 153,067,381

Colorado $ 19,362,907 $ 6,002,000 $ 1,701,876 $ 539,913 $ 1,146,355 $ 1,396,277 $ 1,039,193 $ 257,405 $ 2,369,489 $ 9,800,226 Connecticut 11,210,683 5,633,782 407,617 109,996 153,768 1,007,880 445,141 293,189 518,721 9,320,013 Delaware 2,126,564 1,203,692 132,585 356 15,508 146,156 77,689 29,180 147,244 (37,692,994) Florida 61,756,340 20,689,824 2,013,232 626,374 4,652,535 5,824,538 2,971,650 575,096 7,103,336 35,505,779 Georgia 30,960,277 12,355,128 948,648 146,499 3,738,162 1,935,533 1,740,058 229,001 4,243,159 26,164,609

Hawaii $ 2,077,196 $ 25 $ 183,108 $ 29,548 $ 32,209 $ 351,942 $ 156,437 $ 0 $ 336,446 $ (568,129) Idaho 3,742,959 1,718,570 235,419 31,820 462,849 278,597 197,120 1,524 150,066 (33,885,035) Illinois 51,384,106 19,824,512 2,693,261 431,584 1,851,136 4,225,116 2,864,002 2,284,289 4,842,381 35,969,973 Indiana 20,687,840 8,046,392 776,169 507,980 2,127,585 1,204,437 1,142,509 102,799 1,782,711 11,636,280 Iowa 9,928,398 4,327,527 822,980 109,316 1,020,364 533,636 350,652 14,131 765,733 2,466,353

Kansas $ 9,098,054 $ 3,922,561 $ 561,171 $ 39,845 $ 689,260 $ 603,264 $ 447,110 $ 33,199 $ 834,531 $ 1,883,713 Kentucky 9,994,903 3,896,402 337,375 54,018 601,158 645,279 374,126 28,748 1,189,133 470,461 Louisiana 13,519,611 5,223,210 579,756 51,490 1,688,695 1,053,815 825,031 146,722 1,043,260 9,355,371 Maine 3,386,270 1,791,813 179,000 30,071 87,194 206,020 170,627 0 98,014 (9,733,630) Maryland 17,681,972 8,728,050 659,440 111,631 241,462 1,561,166 804,823 538,353 629,243 (540,221)

Massachusetts $ 25,035,153 $ 10,255,466 $ 629,541 $ 66,603 $ 775,333 $ 2,002,764 $ 784,894 $ 1,079,332 $ 3,162,131 $ (3,418,990) Michigan 39,488,545 17,155,198 1,968,983 768,678 3,028,438 2,350,517 2,040,661 1,117,985 2,276,788 21,128,736 Minnesota 22,200,217 7,770,097 1,600,313 1,402,100 1,424,312 1,106,071 1,084,865 358,565 2,009,360 15,271,299 Mississippi 8,000,042 3,402,923 460,026 22,440 1,246,139 567,315 431,941 1,956 618,005 (6,220,074) Missouri 17,266,374 8,000,403 864,022 142,590 1,072,311 1,322,104 789,866 337,010 1,517,982 14,509,130 278 Facts and Figures on Government Finance, 38th Edition Tax Foundation

governments.

($Thousands)

Fiscal Year 2002

Public Health & Police & Fire Admini- Insurance Utility & Liquor

F17. Local Government Expenditures by Function by State (continued)

$ 7,832,123 $ 1,174,741 $ 69,235 $ 1,462,362 $ 554,866 $ 521,100 $ 382,844 $ 162,798 $ 1,489,712 $ 7,277,257

Year Total Education Highways Welfare Hospitals Protection stration (a) Trust (b) Store (c) Other (d) Montana $ 2,261,591 $ 1,154,625 $ 106,436 $ 27,948 $ 91,069 $ 184,264 $ 127,649 $ 0 $ 84,011 $ (3,991,037) Nebraska 7,769,254 2,681,188 397,361 55,708 332,994 342,254 270,086 108,624 2,306,338 1,167,098 Nevada 9,054,599 2,774,848 702,860 116,447 612,443 871,508 712,411 0 1,091,088 5,780,305 New Hampshire 3,492,652 1,809,045 157,118 151,254 21,827 294,042 173,532 1,149 75,711 (19,449,699) New Jersey 31,825,746 15,985,320 986,014 945,292 600,848 2,776,938 1,455,676 9,603 761,681 27,123,355 New Mexico $ 5,397,453 $ 2,708,021 $ 218,735 $ 48,502 $ 89,961 $ 467,198 $ 276,922 $ 0 $ 382,165 $ (73,989,094) New York 123,857,251 40,103,758 3,855,216 9,174,992 8,251,998 8,603,885 3,432,691 6,313,685 7,812,359 96,943,873 North Carolina 28,576,966 10,659,590 442,678 1,135,479 4,166,647 1,748,254 963,059 19,082 3,693,238 23,210,918 North Dakota 1,765,565 748,686 149,798 37,961 24,039 89,541 76,783 7,213 89,419 (28,570,720) Ohio 42,720,325 17,108,137 1,836,732 2,554,849 3,219,742 3,382,643 2,740,093 108,402 2,581,390 32,611,816

Oklahoma $ 9,384,439 $ 4,383,303 $ 533,563 $ 35,574 $ 778,331 $ 772,289 $ 407,122 $ 33,998 $ 722,918 $ (1,051,848) Oregon 13,916,029 5,502,582 609,412 249,535 792,833 1,007,065 692,982 66,142 1,530,238 (16,146,218) Pennsylvania 43,526,538 16,991,546 1,223,852 2,326,020 2,403,973 2,036,583 2,122,865 915,207 3,653,341 38,826,814 Rhode Island 2,882,899 1,508,514 71,720 7,276 3,667 380,744 112,451 105,893 109,153 (5,790,979) South Carolina 12,373,778 5,616,465 214,848 13,602 1,601,456 749,370 750,866 3,170 1,321,890 9,197,022

South Dakota $ 2,011,049 $ 982,952 $ 190,417 $ 12,150 $ 45,462 $ 119,690 $ 96,480 $ 9,175 $ 164,436 $ (13,127,586) Tennessee 21,127,555 6,152,499 567,122 138,953 2,063,692 1,274,650 814,046 342,685 5,803,218 (35,593,679) Texas 77,107,740 34,144,761 2,416,319 296,226 5,719,102 4,834,562 3,199,316 659,258 9,107,100 65,597,862 Utah 7,598,760 2,845,270 289,467 21,726 173,559 483,684 452,852 0 1,697,777 6,040,585 Vermont 1,615,701 936,676 123,487 619 5,772 78,946 62,161 4,424 178,303 (15,396,580)

Virginia $ 24,033,271 $ 10,492,082 $ 514,669 $ 1,051,525 $ 998,103 $ 1,700,294 $ 1,327,982 $ 402,453 $ 1,517,504 $ 4,485,455 Washington 26,875,362 8,041,029 1,121,746 47,339 1,924,743 1,579,759 1,203,435 120,843 6,435,562 21,907,284 West Virginia 3,980,177 2,337,955 54,083 3,401 217,364 204,996 210,268 26,017 206,615 (12,983,267) Wisconsin 22,076,867 9,367,400 1,713,803 1,423,640 1,113,356 1,665,022 948,105 389,200 1,238,910 19,407,002 Wyoming 2,364,659 990,922 123,128 9,131 412,776 138,441 150,178 3,199 141,510 (3,310,909)

District of Columbia Note: All categories contain spending relating to intergovernmental state transfers to local governments. (a) Includes financial, judicial and legal, general public building, and other governmental administration. (b) Includes employee retirement, unemployment compensation, workers compensation, and other social programs. (c) Includes utility capital outlay, water supply, electric power, gas supply, transit and liquor stores. (d) Includes interest, sewerage, other categories, and remaining expenditures due to intergovernmental state transfers to local Note:The Bureau of the Census will not be releasing 2001 state by state data. However, 2002 data is available. Source: Department of Commerce, Bureau of the Census. Tax Foundation Local Governments 279

Payments

($Thousands)

Continued

Fiscal Year 2002

Total Current Capital Assistance & Insurance to Other

F18. Local Government Expenditures by Character by State

Year Total Direct Operations Outlay Subsidies Interest Trust Governments Total $1,139,057,438 $1,127,805,837 $876,627,396 $166,092,065 $8,968,367 $53,732,095 $22,385,914 $11,251,601

Alabama $ 14,643,219 $ 14,630,957 $ 11,837,344 $ 2,029,878 $ 0 $ 672,575 $ 91,160 $ 12,262 Alaska 3,050,573 3,050,561 2,147,225 705,344 0 180,226 17,766 12 Arizona 20,404,462 20,158,297 14,658,403 4,211,499 0 1,199,707 88,688 246,165 Arkansas 6,122,824 6,120,657 5,095,805 682,504 1 320,737 21,610 2,167 California 180,499,600 179,296,057 139,493,313 22,354,835 5,612,885 6,909,038 4,925,986 1,203,543

Colorado $ 19,362,907 $ 19,359,260 $ 14,115,242 $ 3,839,439 $ 51,030 $ 1,096,144 $ 257,405 $ 3,647 Connecticut 11,210,683 11,209,352 9,353,528 1,239,379 1,404 321,852 293,189 1,331 Delaware 2,126,564 2,122,863 1,714,489 302,529 0 76,665 29,180 3,701 Florida 61,756,340 61,527,147 46,174,145 10,830,710 17,575 3,929,621 575,096 229,193 Georgia 30,960,277 30,901,948 23,722,283 5,676,338 0 1,274,326 229,001 58,329

Hawaii $ 2,077,196 $ 2,072,686 $ 1,434,796 $ 522,595 $ 0 $ 115,295 $ 0 $ 4,510 Idaho 3,742,959 3,737,687 3,169,604 491,048 22 75,489 1,524 5,272 Illinois 51,384,106 51,358,031 37,556,175 9,204,653 0 2,312,914 2,284,289 26,075 Indiana 20,687,840 20,654,009 17,198,931 2,486,998 19,179 846,102 102,799 33,831 Iowa 9,928,398 9,857,239 7,921,157 1,628,413 3,067 290,471 14,131 71,159

Kansas $ 9,098,054 $ 9,097,467 $ 7,542,997 $ 971,588 $ 1,676 $ 548,007 $ 33,199 $ 587 Kentucky 9,994,903 9,991,724 7,683,195 1,164,415 0 1,115,366 28,748 3,179 Louisiana 13,519,611 13,512,722 10,992,314 1,771,970 202 601,514 146,722 6,889 Maine 3,386,270 3,385,496 2,935,926 343,078 3,445 103,047 0 774 Maryland 17,681,972 17,495,055 13,855,454 2,387,016 0 714,232 538,353 186,917

Massachusetts $ 25,035,153 $ 24,401,481 $ 19,286,624 $ 3,166,387 $ 1,919 $ 867,219 $ 1,079,332 $ 633,672 Michigan 39,488,545 39,357,358 30,877,887 5,903,378 1,727 1,456,381 1,117,985 131,187 Minnesota 22,200,217 22,094,521 16,072,529 4,261,654 169,495 1,232,278 358,565 105,696 Mississippi 8,000,042 7,998,952 6,880,486 793,566 0 322,944 1,956 1,090 Missouri 17,266,374 17,265,175 13,617,438 2,765,961 1,150 543,616 337,010 1,199 280 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Payments

($Thousands)

Fiscal Year 2002

Total Current Capital Assistance & Insurance to Other

F18. Local Government Expenditures by Character by State (continued)

3,492,652 3,421,830 2,936,424 379,031 10,544 94,682 1,149 70,822

$ 7,832,123 $ 7,832,123 $ 5,573,064 $ 1,729,273 $ 118,602 $ 248,386 $ 162,798 $ 0

Year Total Direct Operations Outlay Subsidies Interest Trust Governments Montana $ 2,261,591 $ 2,260,866 $ 1,991,013 $ 194,853 $ 6 $ 74,994 $ 0 $ 725 Nebraska 7,769,254 7,761,185 5,902,407 1,459,531 456 290,167 108,624 8,069 Nevada 9,054,599 9,048,134 6,379,633 1,999,147 0 669,354 0 6,465 New Hampshire New Jersey 31,825,746 31,543,103 26,964,626 3,027,383 299,967 1,241,524 9,603 282,643

New Mexico $ 5,397,453 $ 5,372,981 $ 4,285,298 $ 873,530 $ 0 $ 214,153 $ 0 $ 24,472 New York 123,857,251 117,709,087 89,125,829 14,792,837 1,921,680 5,555,056 6,313,685 6,148,164 North Carolina 28,576,966 28,165,776 22,852,150 3,709,549 403,617 1,181,378 19,082 411,190 North Dakota 1,765,565 1,755,622 1,365,683 312,035 1,088 69,603 7,213 9,943 Ohio 42,720,325 42,426,915 34,446,620 6,016,489 134,685 1,720,719 108,402 293,410

Oklahoma $ 9,384,439 $ 9,384,178 $ 7,835,438 $ 1,192,638 $ 223 $ 321,881 $ 33,998 $ 261 Oregon 13,916,029 13,914,707 11,223,739 2,056,156 0 568,670 66,142 1,322 Pennsylvania 43,526,538 43,520,453 33,185,603 6,126,275 20,020 3,273,348 915,207 6,085 Rhode Island 2,882,899 2,882,419 2,577,963 123,718 901 73,944 105,893 480 South Carolina 12,373,778 12,337,705 9,742,666 1,934,968 0 656,901 3,170 36,073

South Dakota $ 2,011,049 $ 2,010,422 $ 1,681,525 $ 259,324 $ 191 $ 60,207 $ 9,175 $ 627 Tennessee 21,127,555 21,086,940 17,476,204 2,369,336 1,084 897,631 342,685 40,615 Texas 77,107,740 76,280,149 56,382,493 14,081,849 3,822 5,152,727 659,258 827,591 Utah 7,598,760 7,586,764 5,745,964 1,368,938 0 471,862 0 11,996 Vermont 1,615,701 1,615,571 1,418,850 148,859 0 43,438 4,424 130

Virginia $ 24,033,271 $ 24,010,347 $ 19,119,810 $ 3,247,181 $ 122,610 $ 1,118,293 $ 402,453 $ 22,924 Washington 26,875,362 26,848,163 20,001,311 5,204,693 150 1,521,166 120,843 27,199 West Virginia 3,980,177 3,974,147 3,350,324 367,578 2 230,226 26,017 6,030 Wisconsin 22,076,867 22,035,713 17,814,347 2,999,846 43,942 788,378 389,200 41,154 Wyoming 2,364,659 2,363,835 1,911,122 381,873 0 67,641 3,199 824

District of Columbia

Source: Department of Commerce, Bureau of the Census. Tax Foundation Local Governments 281

F19. Local Government Public Education Expenditures by State Selected Fiscal Years 1980 – 2002 ($Thousands)

State 1980 1990 1995 2000 2002 Total $ 97,960,200 $212,651,520 $276,762,760 $383,282,151 $432,536,659 Alabama $ 1,139,900 $ 2,319,679 $ 3,008,056 $ 4,960,858 $ 5,089,034 Alaska 360,900 727,470 906,734 1,114,552 1,224,653 Arizona 1,322,600 3,124,123 4,222,726 5,844,168 6,584,023 Arkansas 743,900 1,395,445 1,878,849 2,597,661 2,951,007 California 11,525,700 27,253,472 30,951,953 48,542,443 59,538,452 Colorado $ 1,317,400 $ 2,734,018 $ 3,739,495 $ 5,286,708 $ 6,002,000 Connecticut 1,311,400 3,232,778 3,946,362 5,218,085 5,633,782 Delaware 249,600 549,891 755,785 1,005,097 1,203,692 Florida 3,685,200 10,929,403 14,424,270 18,672,282 20,689,824 Georgia 1,893,800 5,110,063 7,057,254 10,594,876 12,355,128 Hawaii $ 500 $ 0 $ 410 $ 86 $ 25 Idaho 331,400 681,381 1,146,155 1,480,648 1,718,570 Illinois 5,003,500 9,083,242 12,230,512 18,077,525 19,824,512 Indiana 1,955,800 4,121,249 5,633,213 7,351,943 8,046,392 Iowa 1,482,100 2,344,515 3,027,771 4,102,254 4,327,527 Kansas $ 996,400 $ 2,149,813 $ 2,871,436 $ 3,528,249 $ 3,922,561 Kentucky 1,143,000 1,998,623 3,014,537 3,948,267 3,896,402 Louisiana 1,534,000 2,882,780 3,637,781 4,723,642 5,223,210 Maine 393,800 1,061,569 1,212,358 1,661,332 1,791,813 Maryland 2,019,900 4,183,950 5,603,336 7,401,291 8,728,050 Massachusetts $ 2,656,700 $ 4,683,050 $ 6,102,387 $ 8,722,480 $ 10,255,466 Michigan 4,708,600 8,667,739 11,918,826 16,199,795 17,155,198 Minnesota 1,877,000 4,141,988 5,913,457 7,163,686 7,770,097 Mississippi 871,700 1,832,205 2,494,434 3,350,488 3,402,923 Missouri 1,764,300 3,870,754 5,136,734 6,941,037 8,000,403 Montana $ 426,400 $ 712,723 $ 956,040 $ 1,055,500 $ 1,154,625 Nebraska 702,600 1,414,523 1,976,365 2,259,193 2,681,188 Nevada 332,800 922,791 1,296,885 2,308,689 2,774,848 New Hampshire 298,600 931,872 1,131,981 1,527,552 1,809,045 New Jersey 3,581,900 7,965,695 11,284,311 14,309,702 15,985,320 New Mexico $ 615,700 $ 1,203,933 $ 1,612,973 $ 2,321,782 $ 2,708,021 New York 9,604,700 20,788,017 27,576,440 34,405,823 40,103,758 North Carolina 2,268,400 5,391,181 6,746,660 9,960,343 10,659,590 North Dakota 259,500 503,809 563,891 742,408 748,686 Ohio 4,441,600 8,529,033 11,220,078 14,897,687 17,108,137 Oklahoma $ 1,080,900 $ 2,094,336 $ 3,067,893 $ 3,793,340 $ 4,383,303 Oregon 1,462,300 2,854,461 3,724,476 4,833,166 5,502,582 Pennsylvania 4,887,800 10,392,097 11,774,222 16,848,466 16,991,546 Rhode Island 349,100 809,222 1,014,895 1,287,267 1,508,514 South Carolina 1,002,200 2,592,436 3,140,064 4,721,773 5,616,465 South Dakota $ 270,400 $ 500,221 $ 677,723 $ 896,960 $ 982,952 Tennessee 1,380,900 2,663,607 3,968,234 5,699,080 6,152,499 Texas 6,063,400 15,011,112 19,656,139 30,334,874 34,144,761 Utah 699,300 1,239,117 1,994,426 2,414,295 2,845,270 Vermont 190,800 543,077 618,600 881,539 936,676 Virginia $ 1,960,100 $ 5,186,687 $ 6,321,964 $ 9,189,060 $ 10,492,082 Washington 1,955,700 4,109,128 5,960,100 7,506,088 8,041,029 West Virginia 753,900 1,203,072 1,779,346 2,155,795 2,337,955 Wisconsin 2,368,700 4,712,285 6,435,630 8,609,423 9,367,400 Wyoming 329,900 623,987 722,222 863,540 990,922 District of Columbia $ 383,400 $ 673,898 $ 706,371 $ 969,353 $ 1,174,741

Source: Department of Commerce, Bureau of the Census. 282 Facts and Figures on Government Finance, 38th Edition Tax Foundation

F20. Local Government Highway Expenditures by State Selected Fiscal Years 1980 – 2002 ($Thousands)

State 1980 1990 1995 2000 2002 Total $12,650,100 $24,592,896 $30,215,692 $39,393,974 $44,219,354 Alabama $ 188,400 $ 308,682 $ 429,450 $ 605,432 $ 604,635 Alaska 50,100 105,394 112,256 197,049 248,407 Arizona 155,900 582,444 457,423 646,737 786,404 Arkansas 102,700 168,896 232,743 255,409 364,698 California 1,150,200 2,429,446 3,396,114 4,372,740 5,770,869 Colorado $ 201,300 $ 548,413 $ 568,623 $ 780,358 $ 1,701,876 Connecticut 130,800 294,446 295,418 436,388 407,617 Delaware 13,800 48,236 72,893 102,733 132,585 Florida 383,400 1,217,849 1,564,436 1,632,283 2,013,232 Georgia 221,600 496,548 614,188 917,984 948,648 Hawaii $ 32,800 $ 62,387 $ 72,236 $ 127,030 $ 183,108 Idaho 61,200 100,257 172,926 204,185 235,419 Illinois 743,100 1,259,723 1,577,258 2,247,822 2,693,261 Indiana 258,600 403,138 507,970 711,305 776,169 Iowa 359,400 477,683 689,321 818,566 822,980 Kansas $ 234,300 $ 373,877 $ 492,653 $ 517,697 $ 561,171 Kentucky 99,700 183,270 234,541 338,243 337,375 Louisiana 228,400 319,364 411,180 596,065 579,756 Maine 64,500 140,271 142,142 180,636 179,000 Maryland 230,800 509,612 459,531 608,879 659,440 Massachusetts $ 268,200 $ 441,106 $ 503,611 $ 625,971 $ 629,541 Michigan 707,200 1,145,786 1,403,709 1,825,527 1,968,983 Minnesota 473,700 943,099 1,326,106 1,435,417 1,600,313 Mississippi 207,100 234,128 375,101 455,029 460,026 Missouri 257,100 466,802 585,349 888,614 864,022 Montana $ 65,000 $ 73,355 $ 90,491 $ 99,859 $ 106,436 Nebraska 168,100 221,306 279,887 325,599 397,361 Nevada 44,800 185,310 268,558 600,526 702,860 New Hampshire 56,300 135,366 121,241 140,860 157,118 New Jersey 406,100 674,896 829,922 972,616 986,014 New Mexico $ 59,500 $ 142,685 $ 204,658 $ 207,895 $ 218,735 New York 1,171,600 2,788,240 2,931,015 3,687,515 3,855,216 North Carolina 112,600 275,114 273,983 381,232 442,678 North Dakota 86,400 95,430 123,742 155,850 149,798 Ohio 563,800 1,024,667 1,293,550 1,816,741 1,836,732 Oklahoma $ 188,400 $ 295,396 $ 314,631 $ 426,913 $ 533,563 Oregon 187,300 315,097 506,728 595,069 609,412 Pennsylvania 426,400 742,140 906,882 1,107,739 1,223,852 Rhode Island 31,900 62,635 52,787 65,253 71,720 South Carolina 58,300 104,329 120,458 211,674 214,848 South Dakota $ 66,600 $ 103,258 $ 143,117 $ 200,092 $ 190,417 Tennessee 229,100 396,570 493,639 654,551 567,122 Texas 612,000 1,517,788 1,538,096 2,432,958 2,416,319 Utah 69,800 117,201 185,493 267,929 289,467 Vermont 36,200 74,974 106,781 123,111 123,487 Virginia $ 147,400 $ 453,135 $ 386,331 $ 485,322 $ 514,669 Washington 300,100 437,756 956,226 1,115,415 1,121,746 West Virginia 25,000 32,115 38,720 50,518 54,083 Wisconsin 594,700 875,561 1,179,993 1,611,851 1,713,803 Wyoming 44,000 63,249 60,486 90,739 123,128 District of Columbia $ 75 $ 124,466 $ 111,099 $ 38,048 $ 69,235

Source: Department of Commerce, Bureau of the Census. Tax Foundation Local Governments 283

F21. Local Government Welfare Expenditures by State Selected Fiscal Years 1980 – 2002 ($Thousands)

State 1980 1990 1995 2000 2002 Total $12,310,200 $23,950,651 $32,688,956 $34,666,456 $39,694,544 Alabama $ 9,000 $ 28,579 $ 35,152 $ 40,784 $ 51,895 Alaska 800 6,627 18,653 7,414 6,188 Arizona 37,500 207,201 394,958 465,296 506,150 Arkansas 4,400 1,730 3,849 12,598 15,029 California 3,162,600 7,912,933 11,011,070 10,703,855 12,544,919 Colorado $ 192,000 $ 413,124 $ 524,289 $ 520,443 $ 539,913 Connecticut 55,400 168,426 215,578 95,714 109,996 Delaware 300 811 1,144 558 356 Florida 55,900 199,240 257,948 439,621 626,374 Georgia 12,200 34,630 74,701 98,537 146,499 Hawaii $ 2,500 $ 8,600 $ 14,632 $ 21,305 $ 29,548 Idaho 3,700 21,839 31,801 28,591 31,820 Illinois 85,500 257,948 338,755 386,884 431,584 Indiana 232,200 306,565 413,725 458,657 507,980 Iowa 58,600 122,092 126,463 105,856 109,316 Kansas $ 7,700 $ 26,052 $ 36,477 $ 39,074 $ 39,845 Kentucky 11,000 19,264 35,748 45,248 54,018 Louisiana 6,600 39,260 50,533 57,406 51,490 Maine 6,300 18,086 29,032 32,450 30,071 Maryland 7,000 37,079 42,232 87,608 111,631 Massachusetts $ 45,800 $ 62,141 $ 78,186 $ 62,067 $ 66,603 Michigan 205,300 353,406 440,840 635,953 768,678 Minnesota 477,300 1,093,703 1,015,110 1,192,944 1,402,100 Mississippi 8,400 18,268 21,607 25,666 22,440 Missouri 10,900 71,284 72,569 129,102 142,590 Montana $ 13,800 $ 25,153 $ 22,536 $ 25,169 $ 27,948 Nebraska 17,700 31,912 52,300 43,645 55,708 Nevada 7,200 39,783 49,629 95,291 116,447 New Hampshire 35,400 80,037 118,494 135,942 151,254 New Jersey 667,000 900,696 1,238,988 1,124,254 945,292 New Mexico $ 4,800 $ 24,137 $ 41,860 $ 52,278 $ 48,502 New York 4,689,900 6,850,081 9,212,690 8,487,194 9,174,992 North Carolina 136,800 374,722 669,538 1,141,168 1,135,479 North Dakota 11,800 28,256 33,738 35,350 37,961 Ohio 485,500 1,202,265 1,325,357 1,907,980 2,554,849 Oklahoma $ 3,800 $ 14,033 $ 16,899 $ 21,592 $ 35,574 Oregon 23,900 25,747 32,042 89,264 249,535 Pennsylvania 381,300 878,111 1,361,500 1,877,312 2,326,020 Rhode Island 15,700 21,646 12,568 8,691 7,276 South Carolina 8,400 11,787 10,211 16,786 13,602 South Dakota $ 3,500 $ 10,187 $ 14,211 $ 11,037 $ 12,150 Tennessee 27,100 80,219 101,040 105,326 138,953 Texas 45,500 115,607 231,714 255,408 296,226 Utah 6,700 4,755 14,854 20,900 21,726 Vermont 100 830 335 1,236 619 Virginia $ 211,300 $ 452,423 $ 662,832 $ 947,568 $ 1,051,525 Washington 5,800 9,648 28,636 41,715 47,339 West Virginia 4,500 1,646 785 1,265 3,401 Wisconsin 471,500 661,851 1,006,649 1,265,686 1,423,640 Wyoming 200 3,805 7,061 6,407 9,131 District of Columbia $ 332,300 $ 672,426 $ 1,137,437 $ 1,254,361 $ 1,462,362

Source: Department of Commerce, Bureau of the Census. 284 Facts and Figures on Government Finance, 38th Edition Tax Foundation

F22. Local Government Health and Hospital Expenditures by State Selected Fiscal Years 1980 – 2002 ($Thousands)

State 1980 1990 1995 2000 2002 Total $16,506,900 $39,091,897 $56,459,729 $67,812,403 $79,577,117 Alabama $ 366,900 $ 927,925 $ 1,605,167 $ 2,029,867 $ 2260976 Alaska 26,000 83,122 107,447 115,658 121,778 Arizona 166,700 331,909 414,993 544,070 599,556 Arkansas 137,800 245,081 282,305 297,857 193,345 California 2,571,400 6,980,021 9,838,564 11,098,360 14,126,066 Colorado $ 190,500 $ 411,472 $ 695,445 $ 920,732 $ 1,146,355 Connecticut 43,100 86,659 78,383 123,399 153,768 Delaware 500 528 9,068 13,098 15,508 Florida 880,700 2,211,210 3,402,877 4,035,416 4,652,535 Georgia 881,600 2,373,590 3,099,247 2,542,645 3,738,162 Hawaii $ 4,900 $ 11,858 $ 17,772 $ 28,238 $ 32,209 Idaho 69,500 163,876 291,920 382,691 462,849 Illinois 566,200 924,960 1,372,422 1,567,921 1,851,136 Indiana 419,600 905,069 1,444,915 1,948,501 2,127,585 Iowa 287,800 460,295 642,217 910,462 1,020,364 Kansas $ 160,100 $ 300,888 $ 457,820 $ 566,606 $ 689,260 Kentucky 110,000 341,625 435,642 398,879 601,158 Louisiana 335,100 716,382 1,150,063 1,525,607 1,688,695 Maine 12,900 40,725 52,957 75,604 87,194 Maryland 180,700 195,177 253,690 239,275 241,462 Massachusetts $ 261,500 $ 598,647 $ 604,600 $ 310,246 $ 775,333 Michigan 835,500 1,480,552 2,119,842 2,444,108 3,028,438 Minnesota 328,300 794,439 1,340,680 1,266,184 1,424,312 Mississippi 269,600 730,268 932,446 1,264,385 1,246,139 Missouri 347,200 514,654 630,033 1,012,337 1,072,311 Montana $ 27,300 $ 52,511 $ 70,051 $ 98,938 $ 91,069 Nebraska 132,100 270,058 238,011 274,458 332,994 Nevada 103,700 223,808 393,015 543,149 612,443 New Hampshire 4,700 12,339 16,637 18,789 21,827 New Jersey 286,300 444,494 533,379 526,446 600,848 New Mexico $ 41,500 $ 107,293 $ 200,593 $ 152,497 $ 89,961 New York 1,799,300 4,808,405 6,353,045 7,048,475 8,251,998 North Carolina 373,200 1,549,632 2,674,236 3,804,310 4,166,647 North Dakota 3,700 6,933 9,381 17,827 24,039 Ohio 743,500 1,383,838 2,076,192 2,898,241 3,219,742 Oklahoma $ 157,400 $ 448,244 $ 684,028 $ 861,963 $ 778,331 Oregon 108,400 291,249 551,908 838,718 792,833 Pennsylvania 417,600 759,104 1,212,348 1,944,497 2,403,973 Rhode Island 1,700 1,785 3,084 3,811 3,667 South Carolina 272,100 717,746 1,332,582 1,686,360 1,601,456 South Dakota $ 13,600 $ 21,949 $ 38,576 $ 42,958 $ 45,462 Tennessee 475,800 954,415 1,311,645 1,739,727 2,063,692 Texas 956,800 2,600,595 3,929,586 4,897,333 5,719,102 Utah 41,700 89,143 156,435 162,682 173,559 Vermont 1,200 2,849 4,124 3,974 5,772 Virginia $ 126,900 $ 495,056 $ 544,086 $ 762,433 $ 998,103 Washington 209,000 603,777 1,071,772 1,520,894 1,924,743 West Virginia 88,600 168,793 241,255 314,949 217,364 Wisconsin 422,600 642,374 859,573 974,488 1,113,356 Wyoming 66,100 161,559 248,716 378,778 412,776 District of Columbia $ 178,100 $ 443,016 $ 424,956 $ 633,562 $ 554,866

Source: Department of Commerce, Bureau of the Census. Tax Foundation Local Governments 285

F23. Local Government Police and Fire Expenditures by State Selected Fiscal Years 1980 – 2002 ($Thousands)

State 1980 1990 1995 2000 2002 Total $17,151,600 $39,277,961 $52,329,076 $71,319,299 $81,062,288 Alabama $ 199,000 $ 405,368 $ 590,054 $ 815,592 $ 888605 Alaska 65,400 119,727 149,200 192,840 286,521 Arizona 232,100 651,391 865,764 1,633,333 1,592,807 Arkansas 77,100 169,325 266,066 400,247 479,308 California 2,398,800 6,673,082 8,662,254 11,240,972 13,184,898 Colorado $ 219,900 $ 538,484 $ 742,954 $ 1,079,978 $ 1,396,277 Connecticut 255,200 615,011 811,250 915,122 1,007,880 Delaware 32,200 64,867 87,495 122,234 146,156 Florida 815,800 2,454,765 3,683,112 5,000,814 5,824,538 Georgia 297,600 837,605 1,132,769 1,639,275 1,935,533 Hawaii $ 83,400 $ 181,433 $ 258,632 $ 319,129 $ 351,942 Idaho 48,200 101,700 169,219 247,305 278,597 Illinois 1,084,000 1,948,444 2,668,852 4,018,012 4,225,116 Indiana 264,600 592,343 726,993 1,039,402 1,204,437 Iowa 136,200 274,774 406,136 473,769 533,636 Kansas $ 125,100 $ 298,035 $ 436,871 $ 552,056 $ 603,264 Kentucky 148,600 295,713 401,689 584,429 645,279 Louisiana 259,100 536,757 730,770 917,203 1,053,815 Maine 58,700 119,233 156,417 196,825 206,020 Maryland 348,100 822,248 1,042,665 1,360,696 1,561,166 Massachusetts $ 660,800 $ 1,248,033 $ 1,409,342 $ 1,861,484 $ 2,002,764 Michigan 827,900 1,371,929 1,669,812 2,124,293 2,350,517 Minnesota 238,500 551,165 721,172 1,006,496 1,106,071 Mississippi 89,900 204,892 317,672 491,511 567,315 Missouri 327,400 625,082 882,586 1,154,851 1,322,104 Montana $ 41,700 $ 71,716 $ 99,434 $ 152,557 $ 184,264 Nebraska 88,200 158,625 202,441 293,228 342,254 Nevada 90,400 294,593 405,234 703,892 871,508 New Hampshire 56,000 161,593 190,625 248,451 294,042 New Jersey 665,600 1,338,999 2,116,415 2,459,572 2,776,938 New Mexico $ 81,600 $ 214,342 $ 302,452 $ 434,088 $ 467,198 New York 2,015,400 4,505,302 5,437,317 7,494,739 8,603,885 North Carolina 289,400 733,947 1,039,337 1,510,792 1,748,254 North Dakota 28,500 46,430 66,066 101,421 89,541 Ohio 752,700 1,577,570 2,173,791 2,913,647 3,382,643 Oklahoma $ 154,800 $ 345,446 $ 532,639 $ 708,932 $ 772,289 Oregon 217,300 459,252 610,737 878,467 1,007,065 Pennsylvania 658,900 1,094,000 1,425,288 1,878,576 2,036,583 Rhode Island 86,100 198,220 248,854 326,613 380,744 South Carolina 122,500 313,086 429,952 640,240 749,370 South Dakota $ 27,800 $ 54,192 $ 84,117 $ 99,561 $ 119,690 Tennessee 260,600 558,522 799,631 1,228,394 1,274,650 Texas 809,200 2,208,061 3,018,033 4,238,680 4,834,562 Utah 87,900 186,152 280,743 433,184 483,684 Vermont 17,200 43,271 57,678 65,863 78,946 Virginia $ 308,100 $ 925,264 $ 1,113,166 $ 1,514,383 $ 1,700,294 Washington 292,400 707,521 1,038,132 1,404,820 1,579,759 West Virginia 59,300 94,026 128,755 173,804 204,996 Wisconsin 382,700 842,701 1,118,272 1,482,382 1,665,022 Wyoming 35,600 70,373 81,215 102,575 138,441 District of Columbia $ 226,300 $ 373,351 $ 339,006 $ 442,570 $ 521,100

Source: Department of Commerce, Bureau of the Census. 286 Facts and Figures on Government Finance, 38th Edition Tax Foundation

F24. Local Government Revenue by State Selected Fiscal Years 1980 – 2002 ($Thousands)

State 1980 1990 1995 2000 2002 Total $258,298,200 $580,193,066 $757,400,420 $1,013,824,631 1,083,107,636 Alabama $ 3,270,200 $ 6,621,292 $ 9,009,878 $ 13,045,686 $ 14,528,407 Alaska 915,200 2,391,757 2,560,089 2,834,723 2,865,836 Arizona 3,366,100 9,234,099 11,962,442 17,364,747 19,577,677 Arkansas 1,530,000 2,893,482 3,893,538 5,718,268 6,282,114 California 35,469,800 92,813,923 115,058,690 160,439,009 174,111,714 Colorado $ 3,564,000 $ 8,329,333 $ 11,213,639 $ 15,788,669 $ 17,834,584 Connecticut 2,604,300 6,696,223 8,452,411 11,190,025 11,093,817 Delaware 516,600 1,033,351 1,423,184 1,920,650 2,052,474 Florida 10,147,200 31,434,206 41,615,661 55,504,603 60,028,305 Georgia 5,611,200 14,478,794 19,370,097 27,036,116 29,981,862 Hawaii $ 505,200 $ 1,407,571 $ 1,599,500 $ 1,703,365 $ 1,739,130 Idaho 751,100 1,523,889 2,439,782 3,294,439 3,839,122 Illinois 12,791,200 24,559,085 34,333,443 45,243,179 46,218,059 Indiana 4,702,900 10,187,029 13,699,231 18,045,743 20,291,550 Iowa 3,156,200 5,520,719 7,197,982 9,052,574 9,743,443 Kansas $ 2,435,100 $ 5,070,091 $ 6,872,878 $ 8,704,929 $ 9,304,200 Kentucky 2,588,200 4,930,669 6,975,361 8,723,401 9,712,391 Louisiana 3,840,900 7,615,077 9,747,095 12,152,540 13,554,875 Maine 779,900 1,860,312 2,446,376 3,196,963 3,622,932 Maryland 4,711,400 9,745,013 12,300,672 16,865,660 17,926,912 Massachusetts $ 7,121,400 $ 13,494,799 $ 16,126,614 $ 21,421,771 $ 23,427,030 Michigan 11,380,400 30,091,988 26,007,436 36,411,119 36,227,548 Minnesota 5,476,100 12,270,471 16,078,120 19,251,253 21,132,704 Mississippi 2,009,400 4,310,795 5,706,998 7,401,304 7,998,135 Missouri 4,330,500 8,073,237 10,993,729 15,641,048 16,310,154 Montana $ 783,200 $ 1,429,265 $ 1,698,142 $ 2,132,257 $ 2,295,758 Nebraska 2,444,300 4,540,025 5,556,670 6,877,068 7,586,580 Nevada 946,200 2,862,455 4,271,212 7,112,700 8,669,627 New Hampshire 699,200 1,837,161 2,337,160 3,204,850 3,518,061 New Jersey 8,242,100 17,907,416 24,382,232 29,133,282 32,488,448 New Mexico $ 1,214,800 $ 2,773,809 $ 3,777,418 $ 5,011,174 $ 5,530,047 New York 33,230,800 68,841,737 87,381,359 115,278,236 108,835,726 North Carolina 4,944,600 13,515,228 18,321,441 26,160,067 27,473,194 North Dakota 589,300 1,019,067 1,289,162 1,790,748 1,766,959 Ohio 10,851,200 20,418,196 27,896,195 37,393,555 42,137,842 Oklahoma $ 2,471,300 $ 4,869,538 $ 6,628,469 $ 8,523,708 $ 9,182,122 Oregon 3,155,500 6,268,718 8,997,575 11,786,233 13,183,449 Pennsylvania 11,680,400 23,954,684 29,539,968 38,472,303 40,613,964 Rhode Island 722,600 1,492,210 2,022,696 2,485,994 2,877,645 South Carolina 2,083,800 5,599,815 7,881,053 10,947,521 12,136,093 South Dakota $ 585,200 $ 1,042,335 $ 1,417,754 $ 1,820,562 $ 1,987,339 Tennessee 5,090,400 12,793,626 14,447,157 18,777,884 20,001,089 Texas 13,415,400 34,847,303 48,330,203 65,509,832 71,361,737 Utah 1,267,500 3,617,592 4,873,232 6,633,146 7,462,279 Vermont 364,100 925,365 1,236,741 1,579,681 1,668,473 Virginia $ 4,414,900 $ 11,843,755 $ 14,930,771 $ 21,171,860 $ 22,754,847 Washington 5,373,200 12,039,760 17,837,056 22,702,634 26,002,743 West Virginia 1,296,400 2,181,903 3,147,842 3,776,882 3,938,604 Wisconsin 5,705,400 10,707,235 14,849,905 19,137,241 20,375,718 Wyoming 702,600 1,351,061 1,601,334 2,070,375 2,502,335 District of Columbia $ 2,449,800 $ 4,926,602 $ 5,662,827 $ 6,383,054 $ 7,351,982

Source: Department of Commerce, Bureau of the Census. Tax Foundation Local Governments 287

Intergovernmental

Charges and Utility & Insurance From From

($Thousands)

Continued

From Own Sources

Fiscal Year 2002

General Revenue

F25. Local Government Revenues by Character by State

State Total Total Total Taxes Miscellaneous Liquor Store Trust Federal Local Total $1,083,107,636 $995,818,449 $597,321,196 $369,720,503 $227,600,693 $91,180,105 ($3,890,918) $42,952,953 $355,544,300 Alabama $ 14,528,407 $ 12,485,697 $ 7,766,941 $ 3,209,062 $ 4,557,879 $ 1,977,78364,927 $ $ 468,396 $ 4,250,360 Alaska 2,865,836 2,678,056 1,553,499 980,404 573,095 207,369 (19,589) 237,927 886,630 Arizona 19,577,677 16,455,137 9,204,534 5,943,001 3,261,533 3,170,210 (47,670) 843,767 6,406,836 Arkansas 6,282,114 5,689,101 2,509,322 1,233,474 1,275,848 595,169 (2,156) 235,303 2,944,476 California 174,111,714 159,780,352 80,734,712 42,660,315 38,074,397 16,831,856 (2,500,494) 7,406,307 71,639,333

Colorado $ 17,834,584 $ 16,153,765 $ 11,763,511 $ 6,976,853 $ 4,786,658 $ 1,755,265 $ (74,446) $ 462,320 $ 3,927,934 Connecticut 11,093,817 10,679,196 7,153,250 6,092,141 1,061,109 485,789 (71,168) 353,702 3,172,244 Delaware 2,052,474 1,888,857 929,807 513,498 416,309 161,000 2,617 68,174 890,876 Florida 60,028,305 54,956,082 37,852,976 19,488,212 18,364,764 5,675,232 (603,009) 2,170,757 14,932,349 Georgia 29,981,862 26,907,860 17,498,894 10,286,233 7,212,661 3,109,063 (35,061) 816,408 8,592,558

Hawaii $ 1,739,130 $ 1,542,547 $ 1,205,888 $ 818,886 $ 387,002 $ 196,583 $ 0 $ 182,564 $ 154,095 Idaho 3,839,122 3,698,592 2,159,682 1,020,020 1,139,662 141,206 (676) 90,801 1,448,109 Illinois 46,218,059 42,483,591 27,476,964 19,094,806 8,382,158 2,781,259 953,209 2,267,759 12,738,868 Indiana 20,291,550 18,538,852 12,097,291 6,786,047 5,311,244 1,719,987 32,711 397,067 6,044,494 Iowa 9,743,443 9,117,686 5,664,348 3,324,163 2,340,185 615,133 10,624 305,920 3,147,418

Kansas $ 9,304,200 $ 8,469,363 $ 5,349,760 $ 3,166,614 $ 2,183,146 $ 863,942 $ (29,105) $ 134,528 $ 2,985,075 Kentucky 9,712,391 8,731,629 5,128,532 2,806,067 2,322,465 951,403 29,359 311,778 3,291,319 Louisiana 13,554,875 12,649,496 7,953,985 4,825,129 3,128,856 895,081 10,298 490,383 4,205,128 Maine 3,622,932 3,531,360 2,406,261 1,914,316 491,945 91,572 0 83,672 1,041,427 Maryland 17,926,912 17,656,587 11,935,202 9,053,005 2,882,197 605,495 (335,170) 667,582 5,053,803

Massachusetts $ 23,427,030 $ 20,912,683 $ 11,780,598 $ 9,072,844 $ 2,707,754 $ 2,175,495 $ 338,852 $ 1,114,919 $ 8,017,166 Michigan 36,227,548 34,134,413 16,019,366 8,780,132 7,239,234 1,633,827 459,308 1,301,791 16,813,256 Minnesota 21,132,704 19,723,791 10,622,483 5,232,373 5,390,110 1,581,441 (172,528) 805,798 8,295,510 Mississippi 7,998,135 7,394,493 4,158,391 1,794,817 2,363,574 604,093 (451) 251,080 2,985,022 Missouri 16,310,154 15,182,868 9,898,104 6,394,500 3,503,604 1,239,563 (112,277) 635,228 4,649,536 288 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Intergovernmental

Charges and Utility & Insurance From From

($Thousands)

From Own Sources

Fiscal Year 2002

General Revenue

F25. Local Government Revenues by Character by State (continued)

3,518,061 3,440,977 2,108,625 1,701,841 406,784 77,261 (177) 107,307 1,225,045

$ 7,351,982 $ 6,922,336 $ 4,082,242 $ 3,227,909 $ 854,333 $ 498,594 $ (68,948) $ 2,840,094 $ 0

State Total Total Total Taxes Miscellaneous Liquor Store Trust Federal Local Montana $ 2,295,758 $ 2,219,274 $ 1,237,301 $ 692,451 $ 544,850 $ 76,484 $ 0 $ 171,837 $ 810,136 Nebraska 7,586,580 5,392,362 3,683,534 2,323,819 1,359,715 2,348,236 (154,018) 193,444 1,515,384 Nevada 8,669,627 7,998,424 4,955,774 2,487,235 2,468,539 671,203 0 351,747 2,690,903 New Hampshire New Jersey 32,488,448 31,721,374 21,086,619 16,299,990 4,786,629 767,436 (362) 713,715 9,921,040

New Mexico $ 5,530,047 $ 5,162,757 $ 2,120,722 $ 1,249,559 $ 871,163 $ 367,290 $ 0 $ 363,985 $ 2,678,050 New York 108,835,726 105,031,843 64,188,511 45,615,975 18,572,536 4,081,241 (277,358) 3,988,632 36,854,700 North Carolina 27,473,194 24,592,246 14,153,243 7,039,053 7,114,190 2,891,017 (10,069) 774,670 9,664,333 North Dakota 1,766,959 1,682,914 1,012,587 611,456 401,131 76,338 7,707 133,845 536,482 Ohio 42,137,842 40,285,092 24,126,655 16,034,775 8,091,880 1,953,617 (100,867) 1,535,372 14,623,065

Oklahoma $ 9,182,122 $ 8,455,104 $ 5,007,411 $ 2,729,209 $ 2,278,202 $ 729,339(2,321) $ $ 369,168 $ 3,078,525 Oregon 13,183,449 12,118,367 6,593,163 3,839,550 2,753,613 1,064,188 894 812,374 4,712,830 Pennsylvania 40,613,964 38,501,369 23,124,362 15,491,083 7,633,279 2,225,094 (112,499) 2,340,945 13,036,062 Rhode Island 2,877,645 2,708,079 1,755,507 1,494,635 260,872 122,423 47,143 128,929 823,643 South Carolina 12,136,093 10,910,956 6,864,467 3,663,909 3,200,558 1,226,029 (892) 304,781 3,741,708 South Dakota $ 1,987,339 $ 1,811,740 $ 1,210,750 $ 864,852 $ 345,898 $ 175,627 $ (28) $ 104,908 $ 496,082 Tennessee 20,001,089 14,333,478 9,576,098 5,176,087 4,400,011 5,669,881 (2,270) 526,322 4,231,058 Texas 71,361,737 64,879,272 45,417,533 30,318,113 15,099,420 7,219,938 (737,473) 2,242,455 17,219,284 Utah 7,462,279 6,017,440 3,541,807 2,100,760 1,441,047 1,444,839 0 346,512 2,129,121 Vermont 1,668,473 1,510,640 627,952 446,653 181,299 167,336 (9,503) 46,094 836,594

Virginia $ 22,754,847 $ 21,734,543 $ 13,479,767 $ 9,350,097 $ 4,129,670 $ 1,258,236 $ (237,932) $ 857,422 $ 7,397,354 Washington 26,002,743 21,261,782 12,876,698 6,884,936 5,991,762 4,798,336 (57,375) 825,648 7,559,436 West Virginia 3,938,604 3,782,611 1,958,659 1,089,593 869,066 142,055 13,938 151,770 1,672,182 Wisconsin 20,375,718 19,507,188 10,256,485 6,796,085 3,460,400 956,928 (88,398) 542,810 8,707,893 Wyoming 2,502,335 2,394,227 1,450,423 723,966 726,457 106,323 1,785 74,236 869,568 District of Columbia

Source: Department of Commerce, Bureau of the Census. Tax Foundation Local Governments 289

F26. Local Government Tax Collections by State Selected Fiscal Years 1980 – 2002 ($Thousands)

State 1980 1990 1995 2000 2002 Total $86,387,500 $201,130,083 $261,429,791 $332,695,777 $369,720,503 Alabama $ 671,600 $ 1,547,569 $ 2,207,653 $ 2,976,651 $ 3,209,062 Alaska 237,900 691,319 771,367 888,514 980,404 Arizona 1,053,800 2,663,599 3,442,478 5,232,875 5,943,001 Arkansas 334,500 732,385 991,572 1,090,774 1,233,474 California 8,378,800 22,836,500 27,916,952 36,259,622 42,660,315 Colorado $ 1,368,300 $ 3,272,889 $ 4,210,141 $ 6,141,141 $ 6,976,853 Connecticut 1,486,700 3,523,285 4,602,019 5,479,828 6,092,141 Delaware 114,200 241,239 343,898 486,497 513,498 Florida 2,577,300 9,304,106 13,341,346 17,119,419 19,488,212 Georgia 1,478,000 4,588,818 6,460,262 9,742,272 10,286,233 Hawaii $ 234,400 $ 541,194 $ 755,127 $ 766,874 $ 818,886 Idaho 221,700 432,408 665,256 916,988 1,020,020 Illinois 5,302,100 11,132,447 14,390,935 17,467,217 19,094,806 Indiana 1,387,300 2,941,837 4,726,611 6,259,077 6,786,047 Iowa 1,070,700 1,911,638 2,603,603 2,905,131 3,324,163 Kansas $ 918,800 $ 1,909,440 $ 2,311,837 $ 2,768,118 $ 3,166,614 Kentucky 564,400 1,250,310 1,824,370 2,477,804 2,806,067 Louisiana 1,136,700 2,503,977 3,305,921 4,375,026 4,825,129 Maine 346,400 863,097 1,248,117 1,601,062 1,914,316 Maryland 1,894,600 4,572,002 5,844,199 7,935,434 9,053,005 Massachusetts $ 3,205,900 $ 4,826,638 $ 6,499,773 $ 7,889,193 $ 9,072,844 Michigan 4,008,800 7,875,889 5,706,836 8,717,759 8,780,132 Minnesota 1,382,900 3,263,014 4,484,427 4,834,353 5,232,373 Mississippi 371,700 855,660 1,191,527 1,587,802 1,794,817 Missouri 1,639,700 2,998,916 4,682,844 5,742,325 6,394,500 Montana $ 351,000 $ 576,467 $ 558,603 $ 721,079 $ 692,451 Nebraska 695,500 1,351,330 1,705,218 1,991,921 2,323,819 Nevada 300,200 731,231 1,229,272 2,107,569 2,487,235 New Hampshire 414,000 1,279,344 1,684,678 1,582,290 1,701,841 New Jersey 4,110,700 9,038,364 12,490,356 14,690,335 16,299,990 New Mexico $ 217,000 $ 546,391 $ 773,234 $ 1,057,400 $ 1,249,559 New York 13,528,700 30,150,357 37,026,012 45,132,347 45,615,975 North Carolina 1,179,900 3,238,767 4,472,930 6,124,643 7,039,053 North Dakota 181,100 324,943 440,851 595,742 611,456 Ohio 3,981,100 8,229,739 11,635,631 14,562,309 16,034,775 Oklahoma $ 724,600 $ 1,477,525 $ 1,926,643 $ 2,411,399 $ 2,729,209 Oregon 1,121,200 2,711,087 2,967,013 3,466,108 3,839,550 Pennsylvania 4,365,100 8,864,952 11,635,726 14,114,114 15,491,083 Rhode Island 389,100 810,131 1,143,524 1,377,446 1,494,635 South Carolina 531,000 1,512,176 2,296,363 3,161,523 3,663,909 South Dakota $ 273,600 $ 506,701 $ 701,420 $ 808,383 $ 864,852 Tennessee 1,125,300 2,577,941 3,502,405 4,691,606 5,176,087 Texas 4,707,600 13,526,889 18,400,861 24,802,393 30,318,113 Utah 441,100 957,881 1,341,231 1,894,429 2,100,760 Vermont 193,600 465,219 642,732 392,391 446,653 Virginia $ 1,830,800 $ 5,127,173 $ 6,485,833 $ 8,434,916 $ 9,350,097 Washington 1,166,500 2,908,934 4,619,548 6,166,482 6,884,936 West Virginia 332,200 571,733 841,672 1,019,038 1,089,593 Wisconsin 1,627,600 3,665,405 5,475,620 5,971,382 6,796,085 Wyoming 271,000 388,914 465,158 541,010 723,966 District of Columbia $ 940,900 $ 2,310,313 $ 2,438,186 $ 3,215,766 $ 3,227,909

Note: Does not include unemployment insurance taxes. Source: Department of Commerce, Bureau of the Census. 290 Facts and Figures on Government Finance, 38th Edition Tax Foundation

Motor

($Thousands)

Continued

Fiscal Year 2002

F27. Local Government Tax Collections by Source by State

Total Individual Corporation General Selective Vehicle Other

State Taxes Income Income Sales Sales (a) Property Licenses Taxes Total $369,720,503 $17,161,561 $3,028,725 $43,321,430 $18,357,802 $269,409,589 $1,302,673 $17,107,874

Alabama $ 3,209,062 $ 95,865 $ 0 $ 1,220,071 $ 196,530 $ 1,278,422 $ 23,671 $ 394,503 Alaska 980,404 0 0 121,944 46,590 780,359 10,076 21,435 Arizona 5,943,001 0 0 1,499,516 229,278 3,925,150 836 288,221 Arkansas 1,233,474 2,631 0 594,018 97,429 515,683 23 23,690 California 42,660,315 0 0 7,476,388 3,381,421 28,282,641 0 3,519,865

Colorado $ 6,976,853 $ 0 0 $ 2,225,739 $ $ 241,715 $ 4,162,161 $ 32,276 $ 314,962 Connecticut 6,092,141 0 0 0 71 5,995,482 0 96,588 Delaware 513,498 46,763 0 0 3,363 399,939 0 63,433 Florida 19,488,212 0 0 625,569 2,854,384 15,326,588 16,846 664,825 Georgia 10,286,233 0 0 2,659,783 717,706 6,585,952 275 322,517

Hawaii $ 818,886 $ 0 0 $ 0 $ 126,297 $ $ 614,930 $ 54,002 $ 23,657 Idaho 1,020,020 0 0 989 18,091 958,763 4,368 37,809 Illinois 19,094,806 0 0 937,125 1,682,903 15,815,844 115,994 542,940 Indiana 6,786,047 580,412 0 0 97,785 5,969,912 2,771 135,167 Iowa 3,324,163 45,141 0 269,177 78,677 2,877,921 14,678 38,569

Kansas $ 3,166,614 $ 0 $ 0 $ 495,248 $ 138,866 $ 2,470,312 $ 3,457 $ 58,731 Kentucky 2,806,067 818,023 0 98 201,205 1,539,207 23,578 223,956 Louisiana 4,825,129 189 0 2,511,152 245,979 1,905,626 3,870 158,313 Maine 1,914,316 51 0 0 4,529 1,864,022 26,087 19,627 Maryland 9,053,005 2,939,815 0 0 274,533 5,139,403 0 699,254

Massachusetts $ 9,072,844 $ 0 $ 0 $ 0 $ 152,427 $ 8,718,948 $ 0 $ 201,469 Michigan 8,780,132 472,485 0 0 168,639 7,902,635 0 236,373 Minnesota 5,232,373 0 0 40,859 109,580 4,909,162 3,469 169,303 Mississippi 1,794,817 0 0 973 70,967 1,645,317 0 77,560 Missouri 6,394,500 313,155 0 1,391,421 512,716 3,859,356 11,532 306,320 Tax Foundation Local Governments 291

Motor

($Thousands)

Fiscal Year 2002

F27. Local Government Tax Collections by Source by State (continued)

Total Individual Corporation General Selective Vehicle Other

1,701,841 0 0 0 0 1,667,791 0 34,050

$ 3,227,909 $ 949,175 $ 211,249 $ 558,480 $ 377,359 $ 803,389 $ 19,340 $ 278,068

State Taxes Income Income Sales Sales (a) Property Licenses Taxes Montana $ 692,451 $ 0 $ 0 $ 0 $ 3,238 $ 670,898 $ 134 $ 18,181 Nebraska 2,323,819 0 0 218,302 95,586 1,742,458 18,834 248,639 Nevada 2,487,235 0 0 146,766 355,429 1,589,573 0 395,467 New Hampshire New Jersey 16,299,990 30,283 0 0 26,183 16,046,247 0 197,277

New Mexico $ 1,249,559 $ 0 $ 0 $ 427,558 $ 69,019 $ 703,169 $ 2,031 $ 47,782 New York 45,615,975 4,634,115 2,817,476 8,022,490 1,347,333 26,825,697 146,509 1,822,355 North Carolina 7,039,053 0 0 1,168,502 118,646 5,421,740 26,602 303,563 North Dakota 611,456 0 0 58,895 9,774 530,965 2 11,820 Ohio 16,034,775 3,458,113 0 1,295,042 142,571 10,624,922 99,671 414,456

Oklahoma $ 2,729,209 $ 0 $ 0 $ 1,070,739 $ 102,791 $ 1,482,139 $ 1,243 $ 72,297 Oregon 3,839,550 0 0 0 238,531 3,114,510 9,066 477,443 Pennsylvania 15,491,083 2,775,092 0 169,612 173,125 10,859,807 0 1,513,447 Rhode Island 1,494,635 0 0 0 3,859 1,460,925 0 29,851 South Carolina 3,663,909 0 0 100,234 166,511 3,083,685 19,303 294,176

South Dakota $ 864,852 $ 0 $ 0 $ 148,951 $ 3,843 $ 668,048 $ 25,052 $ 18,958 Tennessee 5,176,087 0 0 1,166,693 247,927 3,453,047 105,421 202,999 Texas 30,318,113 29 0 3,762,019 1,300,138 24,520,989 306,258 428,680 Utah 2,100,760 0 0 470,096 125,432 1,419,769 0 85,463 Vermont 446,653 0 0 0 3,119 432,915 0 10,619

Virginia $ 9,350,097 $ 224 $ 0 $ 787,412 $ 972,477 $ 6,690,031 $ 134,044 $ 765,909 Washington 6,884,936 0 0 1,327,318 698,328 4,333,124 29,245 496,921 West Virginia 1,089,593 0 0 0 59,110 897,180 417 132,886 Wisconsin 6,796,085 0 0 218,015 52,415 6,374,470 642 150,543 Wyoming 723,966 0 0 134,236 13,377 548,366 11,050 16,937

District of Columbia (a) Includes collections on motor fuels, alcohol, tobacco, insurance, utilities, parimutuels, and other sales. Source: Department of Commerce, Bureau of the Census. 292 Facts and Figures on Government Finance, 38th Edition Tax Foundation

F28. Local Government Income Tax Collections by State Selected Fiscal Years 1980 – 2002 ($Thousands)

State 1980 1990 1995 2000 2002 Total $4,990,300.0 $11,378,697 $14,651,265 $17,087,625 $17,161,561 Alabama 28,800 $ 51,629 $ 63,585 $ 87,610 $ 95,865 Alaska 00000 Arizona 00000 Arkansas 0 0 431 0 2,631 California 00000 Colorado 0 $ 38 $ 718 0 0 Connecticut 00000 Delaware 10,500 24,305 31,024 41,484 46,763 Florida 00000 Georgia 00000 Hawaii 00000 Idaho 0 0 109 0 0 Illinois 0 259 6,622 0 0 Indiana 53,700 250,890 401,815 515,100 580,412 Iowa 0 2,530 21,437 37,839 45,141 Kansas 0 0 $ 1 0 0 Kentucky 180,400 341,584 450,756 746,729 818,023 Louisiana 0 39 0 0 189 Maine 0 0 229 0 51 Maryland 560,300 1,377,651 1,733,781 2,541,336 2,939,815 Massachusetts 00000 Michigan 212,700 389,725 417,057 539,132 472,485 Minnesota 00000 Mississippi 0 0 62 0 0 Missouri 111,200 207,935 243,699 299,321 313,155 Montana 00000 Nebraska 00060 Nevada 00000 New Hampshire 00000 New Jersey 0 0 25,254 32,582 30,283 New Mexico 0 0 $ 190 0 0 New York 1,701,000 4,254,802 5,812,459 5,445,260 4,634,115 North Carolina 00000 North Dakota 0 0 22 0 0 Ohio 804,400 1,807,103 2,610,869 3,210,105 3,458,113 Oklahoma 00000 Oregon 00000 Pennsylvania 985,000 1,892,062 2,026,278 2,513,775 2,775,092 Rhode Island 00000 South Carolina 00000 South Dakota 0 $ 13 $ 136 0 0 Tennessee 0 1 17 0 0 Texas 0 160 0 0 29 Utah 00000 Vermont 0 0 17 0 0 Virginia 0 $ 20 $ 342 0 $ 224 Washington 00000 West Virginia 00000 Wisconsin 00000 Wyoming 00000 District of Columbia $ 342,200 $ 777,951 $ 804,355 $ 1,077,346 $ 949,175

Note: Includes both individual and corporate income taxes. Source: Department of Commerce, Bureau of Census. Tax Foundation Local Governments 293

F29. Local Government General Sales Tax Collections by State Selected Fiscal Years 1980 – 2002 ($Thousands)

State 1980 1990 1995 2000 2002 Total $8,160,100 $21,584,650 $27,930,016 $40,651,254 $43,321,430 Alabama $ 209,200 $ 587,736 $ 889,110 $ 1,166,472 $ 1,220,071 Alaska 38,800 72,164 106,613 106,864 121,944 Arizona 162,400 419,283 683,218 1,220,600 1,499,516 Arkansas 900 131,500 253,395 492,550 594,018 California 1,471,200 3,463,311 4,071,500 6,982,306 7,476,388 Colorado $ 336,300 $ 842,482 $ 1,210,436 $ 1,925,909 $ 2,225,739 Connecticut 0 — 52 0 0 Delaware 0 — — 0 0 Florida 100 20,542 342,298 545,903 625,569 Georgia 215,800 870,433 1,307,508 2,901,120 2,659,783 Hawaii 0 — — 0 0 Idaho 0 — — 0 989 Illinois 532,900 1,544,119 1,087,606 882,512 937,125 Indiana 0 — — 0 0 Iowa 0 31,580 61,122 170,226 269,177 Kansas $ 25,300 $ 204,432 $ 266,261 $ 469,999 $ 495,248 Kentucky 0 — — 114 98 Louisiana 564,800 1,211,047 1,745,437 2,263,566 2,511,152 Maine 0 22 — 0 0 Maryland 0 — — 0 0 Massachusetts 0 — — 0 0 Michigan 0 — — 0 0 Minnesota 3,600 14,301 15,486 33,728 40,859 Mississippi 0 449 1,407 0 973 Missouri 231,800 643,796 940,538 1,320,187 1,391,421 Montana 0 — — 0 0 Nebraska 39,800 89,737 136,107 189,022 218,302 Nevada 28,900 7,650 75,458 119,822 146,766 New Hampshire 0 — — 0 0 New Jersey 0 — — 0 0 New Mexico $ 28,400 $ 187,166 $ 294,851 $ 365,381 $ 427,558 New York 2,268,600 5,071,468 5,970,878 7,910,161 8,022,490 North Carolina 195,400 878,571 861,129 1,145,429 1,168,502 North Dakota 0 12,818 29,504 51,132 58,895 Ohio 150,100 545,949 854,281 1,168,359 1,295,042 Oklahoma $ 226,400 $ 519,930 $ 765,144 $ 962,159 $ 1,070,739 Oregon 0 — — 0 0 Pennsylvania 0 — 92,867 163,330 169,612 Rhode Island 0 — — 0 0 South Carolina 0 — 51,574 99,425 100,234 South Dakota $ 19,000 $ 79,124 $ 109,455 $ 139,328 $ 148,951 Tennessee 270,700 722,641 973,426 1,254,883 1,166,693 Texas 479,600 1,623,672 2,226,725 3,336,789 3,762,019 Utah 70,700 145,793 227,232 418,093 470,096 Vermont 0 — 6 0 0 Virginia $ 207,400 $ 495,884 $ 577,412 $ 742,224 $ 787,412 Washington 159,600 614,769 1,007,939 1,179,767 1,327,318 West Virginia 0 — — 0 0 Wisconsin 0 22,750 142,465 188,486 218,015 Wyoming 28,500 42,974 65,925 95,196 134,236 District of Columbia $ 194,000 $ 466,557 $ 485,651 $ 640,212 $ 558,480

Source: Department of Commerce, Bureau of Census. 294 Facts and Figures on Government Finance, 38th Edition Tax Foundation

F30. Local Government Property Tax Collections by State Selected Fiscal Years 1980 – 2002 ($Thousands)

State 1980 1990 1995 2000 2002 Total $ 65,606,600 $ 149,765,146 $ 193,932,941 $ 238,181,583 $ 269,409,589 Alabama $ 261,700 $ 568,264 $ 800,562 $ 1,160,324 $ 1,278,422 Alaska 191,000 595,517 619,492 716,636 780,359 Arizona 834,000 2,093,344 2,505,148 3,608,888 3,925,150 Arkansas 301,300 529,821 643,886 483,772 515,683 California 5,800,300 15,784,286 19,366,968 22,904,463 28,282,641 Colorado $ 947,900 $ 2,247,076 $ 2,720,449 $ 3,679,814 $ 4,162,161 Connecticut 1,470,500 3,469,756 4,549,580 5,407,465 5,995,482 Delaware 99,600 202,767 282,824 382,491 399,939 Florida 2,098,300 7,608,153 10,738,831 13,335,837 15,326,588 Georgia 1,077,500 3,173,402 4,457,930 5,883,545 6,585,952 Hawaii $ 186,200 $ 425,552 $ 612,075 $ 602,626 $ 614,930 Idaho 213,700 416,691 633,543 867,068 958,763 Illinois 4,087,500 8,392,942 11,663,112 14,456,662 15,815,844 Indiana 1,318,500 2,615,615 4,234,641 5,547,847 5,969,912 Iowa 1,048,300 1,833,512 2,453,867 2,599,313 2,877,921 Kansas $ 844,900 $ 1,599,594 $ 1,895,408 $ 2,124,701 $ 2,470,312 Kentucky 319,200 626,370 915,709 1,332,880 1,539,207 Louisiana 466,300 1,087,331 1,286,527 1,717,397 1,905,626 Maine 344,200 854,585 1,226,407 1,567,940 1,864,022 Maryland 1,132,100 2,652,159 3,497,298 4,553,259 5,139,403 Massachusetts $ 3,182,700 $ 4,675,695 $ 6,319,565 $ 7,642,370 $ 8,718,948 Michigan 3,699,100 7,292,483 5,074,935 7,796,187 7,902,635 Minnesota 1,317,400 3,092,284 4,281,456 4,555,662 4,909,162 Mississippi 349,600 802,770 1,097,853 1,460,636 1,645,317 Missouri 1,053,000 1,735,516 2,916,022 3,386,449 3,859,356 Montana $ 340,200 $ 558,341 $ 535,465 $ 689,112 $ 670,898 Nebraska 626,500 1,200,894 1,475,115 1,544,560 1,742,458 Nevada 183,400 484,481 753,476 1,344,538 1,589,573 New Hampshire 406,800 1,270,361 1,668,182 1,554,106 1,667,791 New Jersey 3,598,700 8,862,293 12,225,796 14,445,818 16,046,247 New Mexico $ 160,500 $ 306,618 $ 403,482 $ 585,586 $ 703,169 New York 8,784,600 18,399,741 22,782,106 25,201,914 26,825,697 North Carolina 956,800 2,237,426 3,349,887 4,607,442 5,421,740 North Dakota 173,400 302,184 394,290 524,576 530,965 Ohio 2,892,300 5,584,673 7,710,584 9,521,503 10,624,922 Oklahoma $ 458,000 $ 872,770 $ 1,051,037 $ 1,302,616 $ 1,482,139 Oregon 1,006,000 2,425,436 2,478,286 2,788,505 3,114,510 Pennsylvania 2,776,600 5,954,781 8,263,634 9,949,090 10,859,807 Rhode Island 385,200 798,363 1,129,312 1,358,575 1,460,925 South Carolina 491,600 1,390,087 2,049,154 2,667,480 3,083,685 South Dakota $ 242,000 $ 405,468 $ 564,209 $ 632,374 $ 668,048 Tennessee 723,300 1,566,790 2,142,187 2,887,113 3,453,047 Texas 3,932,200 11,058,365 14,187,741 19,817,072 24,520,989 Utah 342,600 743,332 1,000,198 1,303,192 1,419,769 Vermont 192,200 462,427 635,567 377,490 432,915 Virginia $ 1,236,600 $ 3,681,455 $ 4,645,132 $ 5,951,816 $ 6,690,031 Washington 727,900 1,737,886 2,685,595 3,794,874 4,333,124 West Virginia 266,100 458,157 690,341 851,583 897,180 Wisconsin 1,602,200 3,566,965 5,219,150 5,602,240 6,374,470 Wyoming 236,800 333,292 368,584 411,395 548,366 District of Columbia $ 219,400 $ 727,175 $ 730,343 $ 692,781 $ 803,389

Source: Department of Commerce, Bureau of the Census.