In contrast, Boston's export ratio for a tax on all earnings from jobs in Boston would be about 2.10, thanks to the large number of people who commute from the suburbs to work in the city. NST indicates no state general sales tax. Advisory Commission on Intergovernmental Relations, Significant Features of. All Other General Revenue and Misc. Advisory Commission on Intergovernmental Relations, Significant Features of Fiscal Federalism, 1984.
Entries are percentages of total revenue from each source.
They sum to slightly less than 100 percent for each state because interest earnings are omitted from the table. The effective tax rate is the tax burden expressed as a percentage of income. The income classes are Phares' 1976 incomes inflated to 1982 levels using estimates from Data Resources, Inc. on personal income growth in Massachusetts between 1976 and 1982. The effective tax rate is defined as average tax payment divided by average income for each income class. 2 Average for the 45 states that have a general sales tax.