Louisiana would have also ranked well below the U.S. averages for charges if not for collections by its unique charity hospital system. Imbalanced Tax Structure. Louisiana s tax structure was imbalanced with an over-reliance on the general sales tax. Most states rely more equally on at least two of the three major taxes. In per capita revenue collections, Louisiana ranked seventh nationally in general sales taxes, 47th in property taxes and 41st of 41 states levying an individual income tax.
Taxes Grow Slowly.
Louisiana state and local taxes have failed to keep up with the growth in state personal income. The states with the highest revenue elasticities all levy progressive individual income taxes. Individual Income and Property Taxes Underused. Louisiana ranks low in per capita individual income tax revenues due to the state s low incomes and low tax rates. The data and studies examined here do not clearly show who pays taxes initially or ultimately.