U.S. State and Local Tax Rates, 1975 - 2022

Principal Investigator(s): View help for Principal Investigator(s) Pawel Janas, Caltech; Scott Baker, Northwestern University; Lorenz Kueng, Universita della Svizzera italiana

Version: View help for Version V1

Version Title: View help for Version Title August 2024

Name	File Type	Size	Last Modified
BJK-NBER.pdf	application/pdf	874.5 KB	08/12/2024 11:39:AM
BJK_County_Tax_Panel_public.dta	application/x-stata-dta	1.6 MB	07/31/2024 02:39:PM
BJK_State_Tax_Panel_public.dta	application/x-stata-dta	287.9 KB	08/12/2024 11:19:AM

Project Citation:

Janas, Pawel, Baker, Scott, and Kueng, Lorenz. U.S. State and Local Tax Rates, 1975 - 2022. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2024-08-12. https://doi.org/10.3886/E208462V1

Project Description

Summary:

We develop a dataset of state (1977–2022) and local (2000–2022) tax rates from personal income, corporate income, property, sales, and excise taxes. We utilize sources such as NBER TaxSim, Tax Foundation, CCH CorpSystem, state and local level tax authority websites (typically the department of revenue or equivalent body), as well as data from other research. For each state and local tax type, we collect annual data going back in time as far possible. Local jurisdictions include everything from city and county governments to overlapping taxing geographies defined by local school boundaries, water and fire districts, or even specially constructed business tax districts. We aggregate local tax rates to the county level as this represents a stable and well-defined geographic mapping that is non-overlapping and corresponds well to other available measures of governmental oversight and economic activity.

Scope of Project

Subject Terms: tax rates

Geographic Coverage: U.S. States and Counties

Time Period(s): 1/1/1975 – 1/1/2022

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Published Versions

V1 [2024-08-12]

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DDI 2.5

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