There are many methods of comparing state tax burdens. Each has strengths and weaknesses. California ranks as a moderate tax state in both comparisons based on the level of tax collections or studies analyzing the amount that a representative taxpayer would pay. California's higher than average corporate tax rate is balanced by a low property tax burden and moderate sales and income tax burdens. 1992-93 is the most recent year for which information is available.
Rankings vary based on the year chosen and the amount and type of deductions assumed.
These studies are based on the amount of tax a representative taxpayer would pay on the same amount of income and with the same deductions in various states. Citizens for Tax Justice reports tax burden by income group. The rankings shown above reflect California s position at the income levels shown in parenthesis. General support for the California Budget Project is provided by grants from James Irvine, Ford, and Annie E. Casey Foundations and individual donations and subscriptions . 921 11th St., Ste.