Interstate Fiscal Disparity in State Fiscal Year 1999  No. 04‐9  Robert Tannenwald and Nicholas Turner

 No. 04‐9 Interstate Fiscal Disparity in State Fiscal Year 1999 Robert Tannenwald and Nicholas Turner Abstract:
This paper compares states in terms of their relative fiscal capacity, fiscal need, fiscal comfort, and tax effort in state fiscal year 1999 (FY1999). It is the most recent in a series initiated by the U.S. Advisory Commission on Intergovernmental Relations (ACIR) in 1962. As in previous studies, the authors use the representative tax system and representative expenditure system methodologies in their analysis. Compared with FY1997, the authors find less interstate disparity in fiscal capacity, fiscal need, and fiscal comfort. However, such disparity, though diminished, remains substantial. The New England and Mid‐Atlantic regions remain the most “fiscally comfortable,” while the East South Central and West South Central regions are still the most “fiscally stressed.” JEL Classifications: H71, H72 keywords: state and local government taxation; state and local government expenditure errata: A number of errors that appeared in the original version of this paper have been corrected in this version. An itemized note detailing these changes appear on page 17. Robert Tannenwald is an Assistant Vice President and Economist, and Nicholas Turner is a Policy Analyst at the Federal Reserve Bank of Boston. Their e‐mail addresses are: [email protected] and [email protected], respectively. This paper, which may be revised, is available on the web site of the Federal Reserve Bank of Boston at http://www.bos.frb.org/economic/ppdp/index.htm. The views expressed in this paper do not necessarily reflect those of the Federal Reserve Bank of Boston or the Federal Reserve System. The authors wish to thank Lin Gong, Amanda Lydon, and Matthew Nagowski for their able research assistance and Borja Larrain for helpful suggestions on an earlier draft. Any errors, of course, are the authors’ responsibility. This version: April 2006 I. Introduction In state fiscal year1 1999 (FY1999), the nation’s state and local governments collectively enjoyed a surplus equal to 2.5 percent of their spending2. However, while fiscally healthy in the aggregate, states varied considerably in their fiscal condition. More importantly, the size of the nationwide state and local fiscal surplus provides no insight into differences across states in their inherent capacity to raise revenue, regardless of short‐term economic fluctuations, nor into their exposure to long‐run spending pressures that are difficult to control. This paper attempts to compare states in terms of these two fiscal characteristics using data for FY1999. It is the fourth in a series of reports by Tannenwald, the last of which used data for FY1997. This series, in turn, succeeds a series of similar reports undertaken by the U.S. Advisory Commission on Intergovernmental Relations (ACIR) over a 30‐year span from FY1962 to FY1991. Both sets of reports employ the representative tax system (RTS) and representative expenditure system (RES) approaches to measure these interstate differences. The authors assume that the reader already possesses some familiarity with these approaches. Nevertheless, the basic concepts and strategies underlying them are briefly reviewed below, and detailed explanations are provided in the methodological appendix. Further discussions of key methodological issues can be found in Tannenwald (2001, 1999, and 1997) and ACIR (1995). Basic Concepts and Strategies Spending pressures and the capacity to raise revenues vary considerably from state to state. States facing circumstances that compel them to spend more per capita on a particular public service or to provide a wider array of services than the average state The state fiscal year runs from July through June, except in Alabama, Michigan, and the District of Columbia, where it ends in September; and in New York and Texas, where the fiscal year ends in March and August, respectively. 2 U.S. Census data on state and local government finances indicate that in FY 1999 state and local government “General Revenues” exceeded “Direct General Expenditures” by 2.5 percent. 1
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have high fiscal need. For example, other things being equal, a state with a large percentage of its population between the ages of 5 and 18 has a high need for spending on primary and secondary education. On the revenue side, a state with large economic flows and ample stocks of wealth traditionally taxed by state and local governments enjoys a high fiscal capacity. For example, other things being equal, a state rich in natural resources has a high potential to raise severance tax revenues. A state’s fiscal comfort is its fiscal capacity relative to its fiscal need. Differences across states in fiscal comfort reveal the degree of fiscal disparity within the nation. This measure is especially interesting to national policymakers, since a widely embraced goal of many nations possessing a federalist form of government is to narrow interstate or inter‐provincial fiscal disparity. Concern about fiscal disparity rests primarily on two interrelated normative considerations. First, access to some minimum level of state and local public services is desirable (referred to in public finance terminology as a “merit good” argument).3 Second, as long as fiscal disparity exists, citizens in fiscally comfortable jurisdictions must bear a lower tax burden to obtain this minimum than citizens in fiscally stressed jurisdictions. Many analysts consider this situation to be inherently unfair. Moreover, it exacerbates fiscal disparity over the long run by trapping fiscally stressed states in a vicious circle. The more intensively they tax, the more they drive away capital and labor, the more fiscally stressed they become, the more they must raise tax burdens, and so on. Tax effort, defined as revenues collected relative to capacity, offers insights into the degree to which a state utilizes its revenue‐raising potential. Some policymakers view a state’s overall tax effort relative to those of other states as an indicator of whether the burden of the tax system is “too high”—either because it is uncompetitive or because high tax effort implies that the state’s state and local public sector is “too large.” One should be cautious in drawing such conclusions, however, because a state might have to impose a high tax effort in order to raise a given level of public services if it is fiscally stressed. Moreover, simple indicators such as tax effort are not necessarily valid 3
indicators of competitiveness (Tannenwald 1996, 2004). Conversely, other policymakers see a relatively low tax effort as an indication that a state’s tax system is competitive and/or that it is not providing needed public services. Policymakers in states with low tax effort should be equally cautious in drawing such conclusions. If a state imposes a high tax effort on certain tax bases but not on others, policymakers sometimes conclude that the state’s tax mix needs to be altered in ways that narrow differences in effort across taxes. Nevertheless, a state may have valid reasons for taxing some bases more intensively than others, for example, on grounds of equity, exportability, or administrative simplicity. RTS assesses the relative ability of a state to raise revenue from a particular tax by levying a “standard” tax rate on a “standard” tax base. This tax rate is computed in the following manner: First, it is assumed that the nation as a whole imposes the tax on a uniformly defined base. This base equals the nationwide value of all economic stocks or flows that would be taxed if the base were defined comprehensively. If defined in this manner, the tax base would be devoid (to the extent feasible) of exemptions, exclusions, deductions, and other tax preferences that favor certain forms of economic activity over others or that provide tax relief to taxpayers in certain circumstances. For example, the comprehensively defined general sales tax base includes most services, even though most state and local governments levying a sales tax choose to exclude many services from their tax base. This broadly defined potential tax base is then divided into actual revenues collected from the tax in question from all state and local governments nationwide. The resulting ratio is the tax’s standard rate. In effect, this tax rate is the nationwide tax effort for the tax. Table 1 presents the nationwide comprehensively defined base and standard tax rate in FY1999 for each of the commonly imposed state and local taxes. The value of the standard base of each of these taxes is apportioned among the states and the District of Columbia. The state‐specific tax base is then multiplied by the applicable standard tax rate and divided by the state’s population to arrive at the state’s See Musgrave (1984, pp. 78‐79) for further discussion of the merit goods concept. 3
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per capita capacity to raise revenues from the tax. The per capita capacities of all the taxes are summed for each state to arrive at the state’s total tax capacity. The states’ tax capacities are then indexed to their nationwide counterpart to arrive at each state’s RTS index value. Analogous to the RTS approach to estimating fiscal capacity, the RES approach estimates the amount that state and local governments must spend to provide a standard level of service for each representative bundle of state and local spending. Six functions are influenced heavily by factors other than population: elementary and secondary education, higher education, public welfare, health and hospitals, highways, and police and corrections. In FY1999, these six functions accounted for about 70 percent of all state and local governmental expenditures. The need for spending on other functions, such as general administration, environmental protection, and housing, is assumed to be proportional to population. For each of these six functions, the analyst implementing the RTS approach estimates a “workload” factor, that is, a determinant or a weighted index of determinants of the cost of providing a given level of service—other than the prices of inputs. For example, one determinant of the workload factor for highway expenditures is the number of vehicle‐miles traveled, an indicator of maintenance and repair costs attributable to wear and tear from vehicular traffic. The other determinant, lane miles of streets and roads, reflects the sheer amount of pavement, signage, traffic lights, street lamps, and other road accessories that must be maintained and repaired. As an illustration of how to compute a state’s workload‐factor for highway expenditures, consider the case of Massachusetts. In FY1999, the Commonwealth accounted for 0.91 percent of the nation’s lane miles of roadway and 1.93 percent of vehicle‐miles traveled. The number of vehicle‐miles traveled is weighted 4.71 (or .825/.175) times as heavily as the total number of lane miles in the workload factor for highways.4 Consequently, This weighting reflects analyses by engineers indicating that the intensity of roadway usage, and not the total length of roadway, is the primary determinant of the need for road and bridge maintenance and repair. 4
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Massachusetts’ workload factor for highways was 0.175 X 0.91 + 0.825 X 1.93, or 1.75 percent. The nationwide spending by state and local governments on each function is then multiplied by the state’s workload measure for that function to determine how much the state would have spent if it had provided a standard level of services, that is, if it had spent an average amount per “workload measure unit.” For example, in FY1999 the nation’s state and local governments spent $93.02 billion on highways. With a workload measure of 1.75 percent, Massachusetts’ spending on highways would have been approximately $1.63 billion (.0175 X $93.02 billion), or about $271 per capita. Nationwide, per capita state and local spending on highways was $341. Thus, Massachusetts’ highway workload measure was lower than its share of the nation’s population. The next step in estimating a state’s fiscal need index is to adjust its estimated per capita “standard” spending on each function for its relative cost of inputs. The complicated methodology for this adjustment is explained in Rafuse (1990a) and in this study’s methodological appendix. In FY1999, Massachusetts’ input costs for highway services were 2.1 percent higher than the national average. Consequently, its unadjusted per capita spending on highways was raised to 1.021 X $271, or $277, 81.2 percent of the national average. For each state, the per capita standard spending levels on each function are totaled to obtain the state’s per capita spending on the standard expenditure package. These totals are indexed to actual national per capita spending by state and local governments to arrive at the index value of fiscal need for each state.5 The RES expenditure index is a crude measure of fiscal need. It fails to take into account many relevant factors. Severity of winter is a case in point. Other things being equal, a state with relatively severe winters will have a higher need for expenditures on roads and bridges because the cold, snow, and ice cause frost heaves and other structural damage. Winter severity also has 5
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II. Estimated RTS Indexes for FY1999 Table 2 presents indexes of fiscal capacity for the 50 states and the District of Columbia for several years from FY1987 through FY1999. In FY1999, as in the earlier years, states with relatively high capacities tend to be those with high average household incomes, high average property values, large tourist industries (for example, Hawaii and Nevada), or large stocks of energy resources. In New England, Connecticut, Massachusetts, and New Hampshire all ranked in the top quartile, and generally have done so since FY1987, thanks to high per capita incomes. High property values in all three states have also boosted their tax capacity in recent years. By contrast, Maine, Rhode Island, and Vermont, with lower average incomes and average property values, have tended to possess average or low fiscal capacities. Chart 1 compares the fiscal capacities of the nine U.S. Census regions in FY1999 and FY1997. In both years, the New England, Mid‐Atlantic, Pacific, and Mountain regions had above‐average fiscal capacity, while the South Atlantic, East North Central, West North Central, East South Central, and West South Central regions had below‐
average capacity. As in interstate comparisons, the regions with high capacities tend to have high average incomes, and vice versa. As Tannenwald has cautioned before (1999, 2001), drawing conclusions from inter‐temporal comparisons of fiscal capacities is fraught with danger, primarily because the author has modified his methodology from year to year. However, comparisons between FY1999 and FY1997 are somewhat less problematic because the methodologies employed in both years are almost identical. The dispersion among the states and the District of Columbia narrowed between the two years, indicated by a decline in the interstate standard deviation from 19.3 to 13.3. Changes in measures of skewness and kurtosis indicate that in FY1999 the distribution of fiscal capacities was also more symmetrical and closer to normal than in FY1997. These changes in variation were attributable in part to sharp declines in the RTS index of certain energy‐producing states an impact on the need for welfare spending. A homeless person in Maine is in danger of freezing to death in the winter. Not so in Florida.
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that generally register high RTS values, such as Alaska, Wyoming, and Colorado. These declines, in turn, resulted from falling energy prices. A sharp decline in Hawaii’s fiscal capacity index, attributable to deterioration in the state’s tourist industry, also contributed to the narrowing in dispersion. However, the decline in California’s RTS index value from 116 to 111, which also helped to narrow dispersion, may reflect measurement error rather than an actual fall in the state’s relative tax capacity. The decline in California’s RTS index is largely attributable to a reduction in its property tax capacity, whose RTS index fell between FY1997 and FY1999 from 145 to 135. Because of Proposition 13 and a lack of available data on the aggregate fair market value of the state’s entire stock of real estate, California’s property tax capacity is more difficult to estimate than that of any other state. Proposition 13 limits the annual increase in the assessed value of any taxable property to one percent a year, unless ownership of the property changes hands, in which case the property is reassessed at its purchase price. Since only a fraction of all property in California is sold in any given year, the aggregate assessed value of taxable property in California is far below its fair market value. While California’s Department of Revenue estimates total assessed value each year, no governmental agency in California estimates fair market value. Consequently, in order to estimate California’s standard property tax base, the authors employed the following crude method for both FY1997 and FY1999: First, they assumed that the statewide ratio of assessed‐to‐fair‐
market value was the same as that estimated for Los Angeles County in FY1996 by Sheffrin and Sexton (1998). Second, they divided the aggregate property tax base into several components and estimated the value of each component from data for the latest year available. Third, they extrapolated these estimates to FY1997 and FY1999 using a variety of data sources on the value of new construction and changes in real estate prices. (Details are provided in the methodological appendix.) Fourth, they summed the extrapolated values across all property components to arrive at the estimated value of the state’s potential property tax base. Finally, they compared this “extrapolated” 8
estimate with the one based on the ratio estimated by Sheffrin and Sexton and chose the larger of the two, because historically the extrapolation technique seemed to be producing estimates that were too low. In FY1997, the estimate based on the Sheffrin and Sexton ratio was larger, while in FY1999 the “extrapolated” estimate was larger. Consequently, the FY1999 estimate of California’s property tax capacity was derived from a different methodology than the FY1997 estimate. Had the FY1997 estimate been based on the extrapolation technique, it would have been lower, California’s total tax capacity index for FY1997 would have been lower, and this index would not have fallen as much as it did between the two years. For FY1999, both methodologies are especially problematic. The extrapolation technique requires the analyst to project residential property values out from the previous decennial Census of Housing. For FY1999 estimates, it was therefore necessary to extrapolate data out from the 1990 Census. As for the alternative technique, it is not at all clear that Sheffrin and Sexton’s estimated ratios of assessed‐to‐fair‐market value for FY1996 were as accurate three years later, in FY1999, as they were one year later, in FY1997. Furthermore, the average ratio of assessed‐to‐fair‐market value in Los Angeles County may not be representative of the comparable ratio in the rest of the state. Because of the difficulty of estimating California’s property tax capacity and, therefore, total tax capacity, one should be especially cautious in interpreting the decline in the average RTS index of the Pacific Region between FY1997 and FY1999, as shown in Chart 1. True, some of the decline reflects declining capacity in Hawaii and Alaska. However, in FY1999, 76.5 percent of the region’s state and local tax revenues were collected by California. Consequently, the region’s estimated decline is heavily influenced by the RTS estimates for that state. While fiscal capacity in New England remained constant from 1997 to 1999, the RTS rankings of several states in the region changed. Maine’s rank fell from 27th to 36th, although its index declined by only three points. This drop reflects declines across most tax categories except the sales tax, individual income tax, and property tax. Slow growth in the capacity of these taxes—a one‐point increase in the index of both sales tax 9
and individual income tax capacity and just over a four‐point increase in the property tax capacity index—could not stop the overall tax capacity index from eroding slightly. New Hampshire’s state rank climbed five places, the largest gain among the New England States, largely because its index of corporate income tax capacity increased by 10 points. The state’s property tax capacity index also rose slightly, up one point, driving the overall tax capacity index up four points. Massachusetts’ rank increased three places, from 11th to 8th. A three‐point increase in the general sales tax capacity index and a one‐ point increase in the personal income tax capacity index helped the overall capacity index climb by two points. An eight‐point drop in the property tax capacity index combined with a one‐point drop in the sales tax capacity index caused Vermont’s ranking to slip three places. However, the state’s overall tax capacity index was off by only two points. III. Results of RES Index for FY1999 Results for state fiscal need indexes and rankings appear in Table 3 and Chart 2. As in past years, the dispersion in fiscal need was considerably narrower than the dispersion in fiscal capacity.6 With the exception of Connecticut, the New England states displayed their characteristically low fiscal need, all ranking in the bottom quartile. Connecticut’s RES has been by far the highest in the region since FY1991, mostly because of its high unit labor costs (in FY1999, second highest in the nation behind New Jersey and 17 percent above the national average). States with high fiscal need in all regions tend to have high poverty rates, high concentrations of population in the 5‐17 age bracket, high crime rates, or some combination of the three. They tend to be concentrated in the South and Southwest (for example, in New Mexico, Texas, Louisiana, Mississippi, Georgia, Arizona, and Alabama). California and the District of Columbia also suffer from chronically high fiscal need. The standard deviation of the RES index was 5.5 compared with a standard deviation of 13.3 for the RTS index. 6
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Between FY1997 and FY1999, the dispersion across states in fiscal need narrowed, as did the dispersion in fiscal capacity. Two demographic factors are primarily responsible for changes in a state’s fiscal need index between these two years. One is a change in the state’s relative poverty rate, an important determinant of need for public welfare and health and hospital expenditures. The other is a change in the relative importance of school‐age children in the state’s population mix, the major determinant of need for spending on primary and secondary education. Of the five states with the largest increases in their fiscal need index, two—
Oregon and Nevada—experienced significant increases in both of these factors. The increases in fiscal need of the other three states—New Hampshire, North Carolina, and North Dakota—were driven mostly by changes in relative poverty levels. Similarly, in the states with relatively large declines in their fiscal need index—such as Connecticut, Florida, Kentucky, South Dakota, and Tennessee—the primary drivers were declines in poverty levels and/or rises in the relative importance of 5‐to‐17‐year‐olds in the population mix. The Correlation between Fiscal Capacity and Fiscal Need Tannenwald (1998) asserts that this correlation has repercussions for the “devolution” debate. In the context of intergovernmental relations, devolution means the “devolving” of fiscal responsibilities from higher to lower levels of government, especially from the federal to the state or provincial level. Opponents of devolution in the United States are concerned that states with high fiscal need and low fiscal capacity would be unable to provide their residents with an acceptable level of state and local public services. Opponents would be less concerned if states with the highest fiscal need also had the highest fiscal capacity. The upper right quadrant of Figure 1 shows that only seven states have higher‐than‐average need and capacity. In addition, only 13 states are in the upper left quadrant—the “best off” region—where states have both low fiscal need and high fiscal capacity. The remaining states reside in the lower quadrants, 11
or on the border of these two regions. Several southern and western states reside in the “worst off” region, facing high fiscal need while having low fiscal capacity. Nationally, the correlation coefficient between fiscal need and fiscal capacity was statistically insignificant in FY1999 (‐0.023) when all 50 states and D.C. are included as observations. When D.C. , an outlier, is dropped, the coefficient, though more negative (‐0.203), remains statistically significant. IV. Results of Fiscal Comfort in FY1999 A measure of fiscal comfort for each state was constructed by dividing the state tax capacity index by its index of fiscal need. Results for the Census regions appear in Chart 3 and for the individual states in Table 4. As in FY1997, New England was the most fiscally comfortable region despite a three‐percentage‐point decline in its fiscal comfort index. Connecticut, Massachusetts, and New Hampshire were among the top six states in fiscal comfort. Within the region, only Rhode Island (34th) was in the second half of the rankings. The fiscal comfort of the Census regions converged between the two years. The Mid‐Atlantic, South Atlantic, and East South Central regions all became more “fiscally comfortable,” while the East North Central, West North Central, Mountain, and Pacific regions all became more “fiscally stressed.” Disparity across the states in fiscal comfort indexes also diminished, although not always for the same reasons. Since fiscal comfort is a composite of two indexes, movement in one or the other, or both, can drive the changes. Alaska’s fiscal comfort rank dropped from 7th to 26th, in large part because of its declining severance tax and overall fiscal capacity. By contrast, Florida’s decline in fiscal need raised its fiscal comfort rank from 23rd to 9th. While it is tempting to reach back to earlier years on Table 4 and compare fiscal comfort indexes, it is important to keep in mind that methodologies have not been constant across years. Even between 1997 and 1999, when the methodologies were very similar, subtle changes in data sources could be driving the observed results. Therefore, 12
it is important to interpret results across years, especially prior to 1997, with great caution. Results of Tax Effort in FY1999 In FY1999, the Mid‐Atlantic states had the highest average tax effort—126. New England’s average index of 108 and the East North Central’s 102 also exceed 100. The remaining Census regions all register lower‐than‐average tax effort indexes, ranging from the West North Central’s 99 to the East South Central’s 87. (See Chart 4.) As in FY1997, the District of Columbia and New York had the highest tax efforts by far. Within New England, three states (Connecticut, Rhode Island, and Maine) ranked among the top five, while Massachusetts and Vermont ranked among the top 15. New Hampshire, by contrast, had the lowest tax effort of any state in the nation except Nevada. States registering the largest absolute changes in their tax effort index between FY1997 and FY1999 (for example, California, Colorado, Iowa, Louisiana, Nebraska, Washington, West Virginia, Minnesota, and Wisconsin) tended to be those with the largest absolute changes in their index of property tax effort. (See Table 5.)7 Changes in the index of property tax effort were, in turn, negatively correlated with changes in the index of property tax capacity.8 The precipitous decline in Alaska’s tax effort index (from 110 to 87) was surprising, given the state’s steep decline in severance tax capacity. However, severance tax collections fell nearly three times more than severance tax capacity in the state. A further analysis of the state’s severance tax rate structure might reveal why severance tax revenues are so elastic with respect to the tax’s base. Within New England, Maine registered the largest percentage‐point increase in its tax effort index, from 112 to 118. Rising effort in taxing personal income, corporate The correlation coefficient between total tax effort index and property tax effort index was 0.51, significant at the 0.01 level. Keep in mind, however, potential data problems exist in estimating California’s relative property tax capacity and, therefore, relative property tax effort. 8 The correlation coefficient between the property tax effort index and the property tax capacity index was ‐0.24, significant at the 0.10 level.
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income, and, to a lesser extent, retail sales fueled the overall tax effort increase. In contrast, Maine’s property tax effort actually declined. Moreover, it did so despite a sharp drop in the state’s property tax capacity. Perhaps these anomalous trends reflect Mainers’ growing concern about the ratio of property tax collections in their state to their personal income—the second highest property tax‐to‐income ratio in the nation in FY1999. Massachusetts lowered its tax effort index by three points primarily because it cut income taxes substantially. These cuts outweighed an increase in property tax effort, in turn due in part to a decline of four points in the index of property tax capacity. State Preferences for Public Services Tannenwald (1998) notes that variations in preferences for public services may be inferred from the correlation between state tax effort and fiscal comfort. If all states desired a uniform level of services, then fiscally uncomfortable states would have to tax their bases relatively intensely or exhibit a high tax effort to provide the desired level of services. In contrast, a state with high fiscal comfort could have a relatively low tax effort and still provide the desired level of services. In other words, the absence of a negative correlation between tax effort and fiscal comfort suggests that states with low levels of public expenditures tend to spend less because they want to, not because they are constrained by a lack of revenue. Figure 2 shows the relationship between tax effort and fiscal comfort indexes for the 50 states and the District of Columbia. Only five states reside in the region of high tax effort and low fiscal comfort (upper left hand quadrant) while many states reside in the low tax effort, low fiscal comfort region (lower left) or the high tax effort, high fiscal comfort region (upper right). This distribution is exactly the opposite of what one would expect to find if preferences for public goods were homogenous across states. However, there are 14 states that reside in the high fiscal comfort, low tax effort region (lower right). The correlation between fiscal comfort and tax effort for all 50 states and D.C. was weakly positive at 0.047. If D.C. is removed, the correlation is even weaker at 0.0081. Neither correlation achieves statistical significance, suggesting that there is no 14
observed relationship between fiscal comfort and tax effort. This fact seems to bolster the argument that states have unique preferences for public services and that these preferences are not necessarily constrained by state tax capacity. V. Conclusion The authors’ conclusions from FY1999 data are the same as those drawn from FY1997 data. Fiscal disparity, although diminished, is still substantial. The New England and Mid‐Atlantic states remain among the most “fiscally comfortable” while those in the East South Central and West South Central are the most fiscally stressed. Differences in tax effort also persist. The lack of a correlation between tax effort and fiscal comfort implies that states also differ significantly in their preference for public service levels. Other things being equal, fiscally comfortable states have a stronger preference than fiscally stressed states for public services. If they did not, tax effort and fiscal comfort would be negatively correlated. Consequently, fiscally equalizing aid could induce fiscally stressed states to provide an inefficiently high level of public services, and vice versa. Nevertheless, the persistence of fiscal disparity suggests that perhaps Congress should increase the degree of fiscally equalizing intergovernmental aid.9 The argument in favor of such a policy grounded on equity and the merit good concept still holds. Other things being equal, households in similar economic circumstances should bear similar tax burdens in order to obtain a socially desirable minimum level of state and local public services. Moreover, modifying formulas that allocate federal aid more in favor of fiscally stressed states could ameliorate some of the disadvantages they sometimes face in economic competition for workers and employers. Several existing federal aid programs, such as Medicaid and the State Children’s Health Insurance Program, are fiscally equalizing. The measures of state fiscal capacity used in their allocation formulas are based on state per capita personal income. 9
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References Musgrave, Richard. and Peggy Musgrave. 1984. Public Finance in Theory and Practice. New York, NY: McGraw Hill. Rafuse, Robert. 1990a. “Representative Expenditures: Addressing the Neglected Dimension of Fiscal Capacity.” Washington, DC: U.S. Advisory Commission on Intergovernmental Relations. . 1990b. “A Walk on the Expenditure Side: ‘Needs’ and Fiscal Capacity.” Intergovernmental Perspective, U.S. Advisory Commission on Intergovernmental Relations magazine. Fall: 25‐30. Sheffrin, Steven M. and Terri Sexton. 1998. Proposition 13 in Recession and Recovery. San Francisco: Public Policy Institute of California. Surrey, Stanley S. 1973. Pathways to Tax Reform: The Concept of Tax Expenditures. Cambridge, MA: Harvard University Press. Tannenwald, Robert. 1996. “State Business Tax Climate: How Should It Be Measured and How Important Is It?” New England Economic Review January/February. . 1998. “Come the Devolution, Will States Be Able to Respond?” New England Economic Review May/June: 58‐83. . 1999. “Fiscal Disparity Among the States Revisited.” New England Economic Review July/August: 3‐25. . 2002. “Interstate Fiscal Disparity in 1997.” New England Economic Review Third Quarter: 17‐33. . 2004. “Massachusetts Business Taxes: Unfair? Inadequate? Uncompetitive?” Federal Reserve Bank of Boston, Public Policy Discussion Papers, paper no. 04‐4. U.S. Advisory Commission on Intergovernmental Relations. 1993. RTS State Revenue Capacity and Effort—1991. Washington, DC: U.S. Government Printing Office. 16
Errata – April 2006 Multiple errors have been found in the December 2004 version of this paper; they have been corrected as of April 2006. Due to a rounding error in applying the representative rate to each state’s property tax base, the original property tax calculations (as presented in the Appendix Table on page 69) were off by 2.5 percent. Because the indices used in this paper are rounded to the nearest whole number, this error was not large enough to affect every state’s property tax effort index—45 states experienced an upward revision on their property tax effort index of one point. This error also had repercussions for the overall indices of tax capacity, fiscal capacity, and tax effort as originally reported. 12 states experienced a change in one or more of these measures as a result of our error—all of one point. In turn, four Census regions also encountered a change in either their tax capacity or tax effort indices, or both. All of the figures, charts, and tables have been updated to reflect these changes, and all references to erroneous statistics in the text have been corrected. Finally, two typos were discovered on Table 1 of the paper. The standard revenue bases were incorrectly reported for both the ‘general sales and gross receipts’ category as well as the ‘other taxes’ category. In all instances, these errors were not nearly large enough to impact any of this paper’s findings or discussion. Even so, the authors regret their errors and assume full responsibility for them. 17
Figure 1: Correlations between Fiscal Capacity and Fiscal Need
correlation: ‐0.023
correlation with out D.C.: ‐0.203
Index of Fiscal Capacity
140
130
Best off
NV
CT
DC
DE
120
HI
NJ
MA
NH
110
MN
CO
MD IL
FL
100
90
NY
NE
WI
ME
AK
OR
VA
VT
IA
NC
SD
IN
MO
PA
RI
OH
KS
TN
AZ
MI
GA
ND
MT
UT
SC
TX
NM
KY
ID
AR
80
CA
WY
WA
LA
AL
Worst off
OK
MS
WV
70
80
90
100
110
Index of Fiscal Need
18
120
Figure 2: Correlations between Tax Effort and Fiscal Comfort
correlation: 0.0469
correlation with out D.C.: 0.00810
Index of Tax Effort
150
DC
NY
140
130
120
RI
CT
ME
WI
NJ
MN
110
WV
PA
MA
MD
MI
OH
IL
100
MS
ID
AR
90
VT
KS
NM OK
LA
KY
CA
NE
UT
TX
GA
ND
SC
IN
MO
NC
WA
CO
HI
VA IA
DE
AZ
AK
WY
FL
MT
AL
80
OR
TN
SD
NH
NV
70
60
70
80
90
100
110
Index of Fiscal Comfort
19
120
130
140
Chart 1
Index of Fiscal Capacity by Region
115
1997
1999
110
105
100
95
90
85
80
New England
Mid Atlantic
East North Central
West North
Central
South Atlantic East South Central
20
West South
Central
Mountain
Pacific
Chart 2
Index of Fiscal Need By Region
108
1997
1999
106
104
102
100
98
96
94
92
90
88
New England
Mid Atlantic
East North Central
West North
Central
South Atlantic East South Central
21
West South
Central
Mountain
Pacific
Chart 3 Index of Fiscal Comfort by Region
125
1997 1999
120
115
110
105
100
95
90
85
80
New England
Mid Atlantic
East North
Central
West North
Central
South Atlantic
22
East South
Central
West South
Central
Mountain
Pacific
Chart 4
Index of Tax Effort by Region
1997
1999
130
125
120
115
110
105
100
95
90
85
80
New England
Mid Atlantic
East North Central
West North
Central
South Atlantic
23
East South Central
West South
Central
Mountain
Pacific
Table 1: Design of Representative Tax System for Fiscal Year 1999
Standard Revenue Bases and Tax Rates
Base*
(billions)
Rate
2,981.49
6.73 cents per dollar
1,546.83
158.89
18.94 cents per gallon
0.477
$8.76/gallon
0.139
$13.65/gallon
0.271
$6.81/gallon
0.068
$6.54/gallon
21.96
38.13 cents per pack
739.55
1.30 cents per dollar
518.83
3.31 cents per dollar
18.16
2.10 cents per dollar
88.96
3.70 cents per dollar
State-Local Tax Collections
Amount Percent of
Revenue Source
($ billions)
Total
General Sales and Gross Reciepts
200.63
24.48
Selective Sales
77.30
9.43
Motor Fuel
30.09
3.67
Alcoholic Beverages
4.18
0.51
Distilled Spirits
1.89
0.23
Beer
1.85
0.23
Wine
0.442
0.05
Tobacco
8.37
1.02
Insurance
9.62
1.17
Public Utilities
17.17
2.09
Pari-Mutuel
0.38
0.05
Amusements
3.29
0.40
License Taxes
24.16
2.95
Motor Vehicles
15.34
1.87
Vehicle Operator
1.29
0.16
Corporation
6.36
0.78
Fishing and Hunting
1.17
0.14
Personal Income Tax
189.31
23.10
Corporate Income Tax
33.92
4.14
Property Taxes
239.67
29.24
Estate and Gift Tax
7.52
0.92
Severance Tax
3.14
0.38
Other Taxes
43.96
5.36
RTS TOTAL
819.61
*Units shown in denominator of rate column
Numbers may not be exact due to rounding.
0.214
0.186
0.005
0.071
5,311.02
630.36
20,188.36
28.39
127.85
7,599.01
100.00
`
24
$71.65/license
$6.94/license
$1177.68/license
$16.45/license
3.35 cents per dollar
5.38 cents per dollar
1.19 cents per dollar
26.49 cents per dollar
2.45 cents per dollar
0.58 cents per dollar
Table 2: Index of Fiscal Capacity
National Average = 100
New England States
Connecticut
Massachusetts
New Hampshire
Vermont
Maine
Rhode Island
Other States
Nevada
D.C.
Delaware
Hawaii
New Jersey
California
Wyoming
Washington
Alaska
Oregon
Minnesota
New York
Colorado
Illinois
Maryland
Florida
Virginia
Michigan
Nebraska
Arizona
Georgia
North Carolina
Wisconsin
North Dakota
Iowa
South Dakota
Indiana
Montana
Ohio
Missouri
Kansas
Tennessee
Pennsylvania
Texas
Utah
New Mexico
South Carolina
Kentucky
Idaho
Louisiana
Alabama
Arkansas
Oklahoma
Mississippi
West Virginia
1999
Index
Rank
(1)
(2)
127
2
114
8
114
7
99
22
92
36
91
39
129
127
123
116
114
111
111
110
109
108
108
106
105
104
104
103
102
99
98
98
98
97
96
96
96
96
94
94
94
93
92
92
92
90
90
87
86
85
84
83
82
81
79
74
72
1
3
4
5
6
9
10
11
12
13
14
15
16
17
18
19
20
21
23
24
25
26
27
28
29
30
31
32
33
34
35
37
38
40
41
42
43
44
45
46
47
48
49
50
51
1997
Index
Rank
(3)
(4)
129
3
112
11
110
12
101
19
95
27
92
38
129
123
120
130
114
116
125
101
133
103
103
106
115
103
106
98
101
96
98
100
98
93
93
96
94
94
95
92
94
93
94
90
92
91
92
90
84
86
87
89
81
80
83
71
77
4
6
7
2
10
8
5
18
1
15
17
13
9
16
14
22
20
26
24
21
23
35
34
25
29
30
28
36
31
33
32
42
39
40
37
41
46
45
44
43
48
49
47
51
50
1996
Index
Rank
(5)
(6)
129
2
116
9
118
8
99
21
89
42
91
39
141
126
121
120
116
103
127
104
127
103
107
109
114
110
108
100
101
98
99
94
96
92
97
97
97
95
97
99
96
97
96
92
95
91
92
85
85
84
90
88
83
81
84
72
78
1
5
6
7
9
17
3
16
3
17
15
13
11
12
14
20
19
24
21
35
30
36
25
25
25
33
25
21
30
25
30
36
33
39
36
44
44
46
41
43
48
49
46
51
50
1994
Index
Rank
(7)
(8)
132
3
114
9
107
12
95
29
88
43
91
38
142
125
119
125
124
105
128
102
135
99
104
103
110
108
107
100
104
101
96
93
95
92
96
94
93
91
96
96
97
95
96
90
96
95
85
90
85
85
90
92
83
81
86
70
81
1
5
8
5
7
14
4
18
2
21
15
17
10
11
12
20
15
19
23
34
29
36
23
33
34
38
23
23
22
29
23
40
23
29
45
40
45
45
40
36
48
49
44
51
49
Note: Sources, methodology, and detailed statistics are presented in a Methodological Appendix.
25
1991
Index
Rank
(9)
(10)
130
4
117
9
110
11
105
15
95
24
89
38
128
123
125
146
119
115
134
108
178
100
101
103
109
102
106
103
103
94
95
94
91
93
90
91
93
86
90
91
93
91
93
82
96
97
82
87
83
83
82
89
81
78
87
68
77
5
7
6
2
8
10
3
13
1
21
20
16
12
19
14
16
16
26
24
26
32
28
36
32
28
42
36
32
28
32
28
45
23
22
45
40
43
43
45
38
48
49
40
51
50
1987
Index
Rank
(11)
(12)
139
2
127
4
123
6
103
17
97
22
96
24
110
122
124
113
122
117
137
99
169
92
104
108
111
97
109
105
102
95
91
100
94
90
88
90
84
78
87
87
91
91
93
84
92
99
79
87
80
79
77
86
75
75
93
65
77
12
7
5
10
7
9
3
20
1
29
16
14
11
22
13
15
18
25
31
19
26
34
36
34
41
46
37
37
31
32
27
41
29
20
44
37
43
44
47
40
49
49
27
51
47
Table 3: Index of Fiscal Need
National Average = 100
New England States
Connecticut
Massachusetts
Rhode Island
New Hampshire
Maine
Vermont
Other States
District of Columbia
New Mexico
Alaska
California
Louisiana
Texas
Georgia
Mississippi
Utah
Michigan
Arizona
Alabama
Wyoming
North Dakota
Idaho
New York
Montana
Arkansas
North Carolina
Nevada
Oregon
Oklahoma
West Virginia
Kentucky
Illinois
Kansas
Minnesota
South Carolina
Tennessee
Ohio
Colorado
Washington
New Jersey
Maryland
Virginia
Missouri
Indiana
Delaware
Nebraska
South Dakota
Wisconsin
Pennsylvania
Florida
Iowa
Hawaii
1999
Index
Rank
(1)
(2)
98
26
96
41
94
44
93
46
91
48
91
49
118
112
110
107
106
105
105
104
104
104
103
103
102
102
102
101
101
100
100
100
100
99
99
99
99
98
98
98
98
98
97
97
97
97
97
96
96
96
96
95
94
94
92
90
90
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
27
28
29
30
31
32
33
34
35
36
37
38
39
40
42
43
45
47
50
51
1997
Index
Rank
(3)
(4)
101
18
94
36
91
43
87
51
89
49
89
48
121
112
106
109
107
107
106
107
96
100
106
102
102
98
100
104
100
106
96
94
92
102
101
103
100
95
95
97
102
97
90
93
97
94
98
96
93
89
89
98
90
93
95
89
92
1
2
8
3
5
4
7
6
30
19
9
14
15
25
21
11
22
10
29
35
42
16
17
12
20
34
33
26
13
27
44
40
28
37
24
31
38
46
47
23
45
39
32
50
41
1996
Index
Rank
(5)
(6)
102
12
93
37
89
45
84
51
88
49
90
42
126
115
102
110
109
108
104
110
95
101
105
104
101
96
100
104
98
100
95
94
91
104
100
101
101
95
94
101
102
97
90
95
95
95
96
92
92
89
88
96
89
93
96
89
90
1
2
12
3
5
6
8
3
29
15
7
8
15
25
20
8
23
20
29
36
41
8
20
15
15
29
35
15
12
24
42
29
29
29
25
39
39
45
49
25
45
37
25
45
42
Note: Sources, methodology, and detailed statistics are presented in a Methodological Appendix.
26
1994
Index
Rank
(7)
(8)
101
14
90
41
88
43
86
47
85
49
83
51
116
107
104
110
115
110
104
105
95
104
100
102
96
93
97
107
91
97
97
93
91
102
101
104
100
99
96
96
99
99
88
93
95
94
94
100
99
88
86
97
89
93
94
88
85
1
5
8
3
2
3
8
7
30
8
16
12
27
35
23
5
39
23
23
35
39
12
14
8
16
19
27
27
19
19
43
35
30
32
32
16
19
43
47
23
42
35
32
43
49
1987
Index
Rank
(9)
(10)
92
44
87
49
86
50
85
51
89
47
89
47
103
111
121
101
110
110
109
113
105
108
103
109
102
105
106
95
102
106
99
96
98
104
103
108
102
98
102
103
104
100
98
96
93
97
99
100
99
96
96
105
94
90
93
96
90
16
3
1
23
4
4
6
2
11
8
16
6
20
11
10
40
20
10
27
36
31
14
16
8
20
31
20
16
14
24
31
36
42
35
27
24
27
36
36
11
41
45
42
36
45
Table 4: Index of Fiscal Comfort
National Average = 100
New England States
Connecticut
New Hampshire
Massachusetts
Vermont
Maine
Rhode Island
1999
Index
Rank
(1)
(2)
129
2
122
5
119
6
109
11
101
24
96
31
1997
Index
Rank
(3)
(4)
128
4
126
6
120
9
113
11
107
17
101
25
1996
Index
Rank
(5)
(6)
126
5
141
2
125
8
111
15
100
30
102
25
1994
Index
Rank
(7)
(8)
131
5
124
10
127
8
114
11
104
24
103
25
1987
Index
Rank
(9)
(10)
152
1
144
4
145
3
115
12
109
18
112
16
Other States
Hawaii
Nevada
Delaware
New Jersey
Washington
Florida
Minnesota
District of Columbia
Wyoming
Oregon
Colorado
Maryland
Iowa
Virginia
Illinois
New York
California
Nebraska
Wisconsin
South Dakota
Alaska
Pennsylvania
Indiana
Missouri
North Carolina
Ohio
Arizona
Michigan
Tennessee
Kansas
Georgia
North Dakota
Montana
South Carolina
Utah
Texas
Kentucky
Idaho
Arkansas
Alabama
Oklahoma
Louisiana
New Mexico
West Virginia
Mississippi
130
129
129
118
113
112
109
108
108
108
107
107
106
105
105
104
103
103
102
101
99
98
98
97
97
96
96
95
94
94
94
94
93
88
87
86
85
83
81
80
80
78
78
72
71
1
3
4
7
8
9
10
12
13
14
15
16
17
18
19
20
21
22
23
25
26
27
28
29
30
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
141
137
134
118
109
103
108
101
122
113
127
113
106
103
103
102
106
109
103
96
126
99
101
97
96
97
95
96
87
99
92
99
93
87
96
85
83
87
76
79
82
83
80
76
67
1
2
3
10
15
23
16
25
8
13
5
12
18
22
21
24
19
14
20
35
7
29
26
31
34
32
37
36
40
28
39
30
38
42
33
43
45
41
49
48
46
44
47
50
51
134
150
135
122
109
104
113
100
126
113
126
113
108
105
109
105
94
112
109
100
124
102
105
105
97
99
90
97
90
101
92
101
101
85
97
85
83
90
81
79
80
81
74
78
65
4
1
3
10
16
24
11
30
5
11
5
11
19
20
16
20
37
14
16
30
9
25
20
20
34
33
39
34
39
27
38
27
27
42
34
42
44
39
45
48
47
45
50
49
51
Note: Sources, methodology, and detailed statistics are presented in a Methodological Appendix.
27
147
153
135
131
110
106
108
108
133
109
125
114
106
111
108
96
95
112
108
94
130
103
97
95
95
98
93
97
91
97
91
101
105
89
89
86
82
93
84
81
84
80
84
80
67
2
1
3
5
15
21
17
17
4
16
9
11
21
14
17
32
33
13
17
36
7
25
29
33
33
28
37
29
39
29
39
27
23
41
41
43
47
37
44
48
44
49
44
49
51
126
147
128
152
104
113
106
119
134
94
113
112
87
104
95
91
116
94
93
75
139
102
88
91
91
95
77
88
81
95
87
86
85
76
75
90
73
77
70
69
90
78
78
78
57
9
2
8
1
20
13
19
10
6
26
13
16
36
20
24
29
11
26
28
45
5
21
34
29
29
24
43
34
40
24
36
38
39
44
45
32
48
43
49
50
32
41
41
41
51
Table 5: Index of Tax Effort
Index of Tax Effort
New England States
Connecticut
Rhode Island
Maine
Massachusetts
Vermont
New Hampshire
1999
Index
Rank
(1)
(2)
119
3
119
4
118
5
106
11
102
15
76
50
1997
Index
Rank
(3)
(4)
121
4
118
6
112
7
109
10
102
16
79
49
1996
Index
Rank
(5)
(6)
115
6
117
3
113
8
104
10
100
17
74
49
1994
Index
Rank
(7)
(8)
109
6
114
4
111
5
104
13
109
6
85
42
Other States
District of Columbia
New York
Wisconsin
New Jersey
Minnesota
West Virginia
Pennsylvania
Maryland
Michigan
Ohio
Illinois
Kansas
Mississippi
New Mexico
Oklahoma
Louisiana
Kentucky
Idaho
California
Washington
Utah
Colorado
Hawaii
Nebraska
Georgia
Virginia
Indiana
Iowa
Missouri
North Dakota
North Carolina
Arkansas
Texas
South Carolina
Delaware
Alaska
Arizona
Florida
Wyoming
Montana
Alabama
Oregon
South Dakota
Tennessee
Nevada
151
143
115
113
113
110
107
103
103
103
101
99
99
99
98
98
97
97
96
96
95
95
95
94
94
94
93
93
92
92
92
91
91
90
89
87
87
86
86
82
82
80
79
78
76
1
2
6
7
8
9
10
12
13
14
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
51
153
144
121
112
122
100
104
100
106
102
102
103
102
97
97
89
97
97
88
105
90
83
93
101
91
89
99
100
92
96
96
95
91
90
90
110
84
91
77
87
82
85
79
81
73
1
2
5
8
3
21
13
20
11
15
18
14
17
27
26
40
24
25
41
12
37
45
31
19
35
39
23
22
32
28
29
30
34
38
36
9
44
33
50
42
46
43
48
47
51
141
141
117
114
113
99
102
100
100
100
97
99
102
102
92
86
99
92
101
104
89
82
104
99
95
89
88
98
87
89
94
92
90
89
90
116
93
90
74
79
83
85
79
79
73
Note: Sources, methodology, and detailed statistics are presented in a Methodological Appendix.
28
1
1
3
7
8
21
13
17
17
17
26
21
13
13
30
42
21
30
16
10
36
45
10
21
27
36
40
25
41
36
28
30
33
36
33
5
29
33
49
46
44
43
46
46
51
148
155
117
108
109
95
101
103
105
95
96
101
98
97
89
78
95
91
96
105
93
85
107
100
93
86
92
103
82
89
96
86
89
88
87
100
97
91
82
85
80
95
83
81
69
2
1
3
9
6
26
16
14
11
26
23
16
20
21
35
50
26
33
23
11
30
42
10
18
30
40
32
14
46
35
23
40
12
38
39
18
21
33
46
42
49
26
45
48
51
DATA SOURCES AND METHODOLOGY FOR REPRESENTATIVE TAX SYSTEM (RTS), 1999. This methodological appendix lays out the details of the RTS system, including all adjustments and data sources used to obtain the 1999 results. For earlier methodologies consult State Revenue Capacity and Effort, Advisory Commission on Intergovernmental Relations. (M‐187. September 1993). The RTS system establishes state tax capacity, or tax potential, by levying a standard rate on a uniform tax base for each tax in every state. The standard rate is calculated as the national total of tax collections divided by the total tax base. For instance in the 1999 data total state and local tax collections for the personal income tax were roughly $189 billion while the standard base (defined as personal income with some adjustments, see section XIII) was roughly $5.65 trillion. Therefore the standard rate was calculated to be 3.35 cents per dollar. Applying this rate to a given state’s base, for instance Massachusetts’ $170 billion base, and dividing by state population yields a per capita capacity of about $919. Repeating this exercise for every tax in every state and indexing each state’s result to the national average creates an index of fiscal capacity (set equal to 100 for the national average). This measure reveals the ability of each state to raise tax revenue relative to the national average. Comparing actual tax collections versus tax capacity, again indexed to the national average set to 100, creates another statistic called tax effort. This measure reveals how intensively each state taxes—both within each tax category and in total taxes. The remainder of the appendix highlights the data sources used in calculating the standard bases and rates. Each category includes a brief description of the methodology used in constructing the tax base and notes any changes made to the data. Data used for state and local tax collections are taken from the U.S. Census: 1999 State and Local Finance Data (including taxes and charges) Source: U.S. Bureau of the Census, Annual Survey of Government Finances Data for state population are taken from the U.S. Census: 1999 Population Data (based on mid‐year population estimates) Source: U.S. Bureau of the Census, Current Population Survey, “ST‐99‐3 State Population Estimates: Annual Time Series, July 1, 1990 to July 1, 1999.” Individual Tax Bases I.
General Sales and Gross Receipts Retail Sales and Selected Service Receipts by State: U.S. Bureau of the Census, Economic Census 1997. 29
Gross State Product by State: U.S. Bureau of Economic Analysis, Regional Economic Accounts. Methodology: The tax base is defined as the sum of retail trade, accommodations, food service, personal services, motion pictures, and arts and entertainment minus gas, alcohol, gambling, and non‐store retail sales. For the 1997 results, data were taken from the Census of Governments. Unfortunately, since this Census publication is done every five years, much of the needed data were unavailable for 1999. As a “least‐worst” method of scaling up the tax‐base, each state’s 1997 value was increased by its growth in gross state product (GSP). As a check on validity, and to explore other options, the 1997 bases were also scaled up by the relative growth in personal income from 1997 to 1999. This had little to no appreciable effect on the results; so GSP was chosen as the scaling factor, because it has a stronger theoretical rationale for being tied to the general sales and gross receipts tax base. II.
III.
Selective Sales: Motor Fuels Motor Fuel Volume Taxed by States: U.S. Department of Transportation, Federal Highway Administration, Highway Statistics 1999 “Table MF2: Motor Fuel Taxed 1999.” Methodology: The tax base is defined as the volume of taxed gallons of fuel for each state. Selective Sales: Public Utilities 1999 Gas Utility Gross Revenue by State: American Gas Association, Gas Facts 2000, “Table 7‐2: Gas Utility Industry Revenues, by State.” 1999 Electric Utility Gross Revenue by State: Edison Electric Institute, Statistical Yearbook of the Electric Utility Industry, “Table 59: Total Electric Utility Industry, by State and Class of Service.” 1999 Telephone Industry Gross Revenue by State: Federal Communication Commission, Industry Analysis Division, State‐by‐State Telephone Revenue and Universal Service Data, “Table 9: Industry Telephone Revenue: 1999.” Methodology: The tax base is defined as the sum of revenues of all gas, electric, and telephone companies. For the telephone industry, which includes terrestrial and wireless telephony, the state revenues are the sum of interstate and intrastate revenues. 30
IV.
Selective Sales: Insurance Property/Casualty Premiums Written by State: Insurance Information Institute, The Fact Book 2001, “Direct Premiums Written by State.” Life Insurance Premium Receipts by State: American Council on Life Insurance, Life Insurance Fact Book, 1999 &2000. “Table 9.6: Premium Receipts of U.S. Life Insurance Companies by State.” Methodology: The tax base is defined as the direct written premiums (or premium receipts) for life and property and casualty insurance. V.
Selective Sales: Tobacco Products 1999 State Tax‐Paid Cigarette Sales: U.S. Department of Agriculture, Economic Research Service. “Monthly State Cigarette Fiscal Tax Report – June 2000.” Methodology: The tax base is defined as the number of packages of cigarettes sold. VI.
Selective Sales: Alcoholic Beverages Gallons of Wine, Beer and Spirits Consumed by State: National Institute on Alcohol Abuse and Alcoholism, Surveillance Report 55&59: Apparent per Capita Alcohol Consumption: National, State and Regional Trends, 1977‐1999. “Table 2: Apparent Alcohol Consumption for State, Census Regions, and the United State, 1999.” Combined State and Local Collections by Beverage Type, 1999: Distilled Spirits Council of the United States (DISCUS). Methodology: The tax base is the combined consumption in gallons of beer, wine and distilled spirits. Census tax data has only aggregate alcohol beverage tax collections by state. A breakdown of tax collections by beverage type was obtained from DISCUS and these data were used in the calculation of the RTS rates. VII. Selective Sales: Amusements 1997 Retail Sales and Selected Service Receipts by State: U.S. Bureau of the Census, Economic Census 1997. Employment Compensation in Motion Pictures and Amusements: U.S. Bureau of Economic Analysis, 2002. 31
Methodology: The tax base is calculated as follows: Tax Base= Arts, entertainment and recreation + Motion Pictures and Exhibition ‐ Promoters of Performing Arts, Sports and Similar Events ‐ Agents/Managers for Artists, Athletes and Other Public Figures ‐ Independent Artists, Writers and Performers – Coin Operated Amusement Devices (Except Slots). Since 1997 data were obtained from the Economic Census (done only every five years), the data were adjusted by income growth in amusement employment categories. The individual adjustment rates appear in the appendix tables. VIII.
Selective Sales: Pari‐mutuels 1999 Total Pari‐mutuel Handle ARCI, Inc., provided by Christiansen Capital Advisors LLC. Methodology: Tax base is defined as the sum of dog racing, horse racing and jai‐
lai handles within each state. IX.
X.
Licenses: Motor Vehicle Registrations Counts of Registered All Motor Vehicles and Motorcycles (Private and Commercial Vehicles only) U.S. Department of Transportation, Federal Highway Administration, Highway Statistics 1999 “Table MV‐2: State Motor‐
Vehicle Registrations.” Methodology: Tax base is defined as the sum motor vehicle registrations in the state. Licenses: Corporations Number of Corporate Income Tax Returns Internal Revenue Service, Internal Revenue Service Data Book, “Table 4: Number of Returns Filed, by State.” Methodology: The tax base is defined as total number of corporation licenses granted in the state. Separate number did not exist for Maryland and District of Columbia, so they were separated using the personal income ratio. XI.
Licenses: Motor Vehicle Operators Number of Licensed Drivers by State U.S. Department of Transportation, Federal Highway Administration, Highway Statistics 1999, “Table DL‐22: Total Licensed Drivers, by Age.” 32
Methodology: Tax base is the number of licenses in each state. XII.
Licenses: Fishing and Hunting Number of Fishing and Hunting Licenses by State U.S. Department of the Interior, Fish and Wildlife Services, Division of Federal Aid, State and Fish Game Departments, “Tables: Number of Paid Fishing License Holders, License Sales, and Cost to Anglers—Fiscal Year 1999 and Number of Paid Hunting License Holders, License Sales and Cost to Hunters—Fiscal Year 1999.” Methodology: The tax base is defined as total number of licenses granted by each state. XIII.
Individual Income Tax Adjusted Gross Income, Adjustments and Adjustments for Residency by State and Number of Dependents, Single Returns, Joint Returns and Head of Household Returns Internal Revenue Service, Statistics of Income, “Individual Income Tax Information by State.” Exemption Amounts for Singles Returns, Joint Returns, Head of Household Returns and Dependents Government of the District of Columbia, Tax Rates and Tax Burdens in the District of Columbia‐ A Nationwide Comparison, “Table 15: Individual Income Tax.” XIV. Methodology: The tax base is defined as adjusted gross income (AGI) using the adjustment amounts and the adjustments for residency net of exemptions. Individual Income Tax Base = AGI + Adjustments ‐ Adjustments for Residence ‐ Exemptions The values of exemptions were obtained in a multi‐step process: 1. Found the exemption level for each type of exemption by state. 2. Calculated the weighted average of the exemption level for all of states for each type of exemption. The weight used was per capita individual income tax receipts. 3. Used this weighted average to calculate amount of exemptions by state. Multiplied the weighted average exemption value by the number of exemptions, by exemption type, by state. Added amount of all exemptions together for each state. Corporate Income Tax 33
Payroll and Sales Data by Sector U.S. Bureau of Economic Analysis, Regional Accounts Data, Table SA07 Corporate Profits U.S. Bureau of Economic Analysis, National Income and Product Accounts, “Table 6.17c: Corporate Profits by Industry Group.” Methodology: The tax base is defined as corporate profits. However these data are not available on the state level, so the national data was allocated to the states. This involved a multi‐step process: 1. 1997 Annual Receipts and Payroll data by state by industry were collected from the Economic Census. 1999 corporate profits by industry were collected on the national level from the BEA. 1999 wages and salary disbursements by state by industry were collected from the BEA. 2. Estimated the 1999 receipts by state by industry using the following formula: 99 receipts = 99 payroll * (97 receipts / 97 payroll) 3. Calculated the percent of each industry located in each state. For each industry, the state’s percentage of the national aggregate receipts and payroll respectively were calculated. 4. Used the percentages calculated above to figure out how much of national corporate profits should be allocated to each state. For each industry, the receipts were weighted once and payroll twice. All industries for each state were then added together to end with an estimate of corporate profits by state. XV. Property Tax 1999 Market Value of Property by State Called revenue officials, went to State web sites, and read various studies to find the market value of property by state. All contacts are listed in the above spreadsheet 1997 Farm Real Estate Values and Property Taxes U.S. Department of Agriculture, National Agricultural Statistics Service: 1997 Census of Agriculture, Vol. 1. 1999 Gas Utility Miles of Pipeline American Gas Association, Gas Facts: 1997 Data, “Table 5‐2: Gas Utility Industry Miles of Pipeline and Main, by State, 1980‐1999.” 1999 Electric Utility Generating Capacity Edison Electric Institute: Statistical Yearbook of the Electric Utility Industry 1997, “Table 4: Installed Generating Capacity: Investor‐Owned Electric Utilities by State.” 1999 Total Access Telephone Lines Federal Communications Commission, Common Carrier Bureau, 1997 Statistics of Communication Common Carriers: “ Table 2.5‐ Access Lines by Type of Customer For Reporting Local Exchange Carriers.” 1999 Assets of Active Corporations by Industry 34
Internal Revenue Service, Statistics of Income 1997, Table 1: 1999 Returns of Active Corporations.” 1999 Corporate Depreciable Assets, Depletable Assets and Land Internal Revenue Service, Statistics of Income 1997, “Table 6: Returns of Active Corporations.” 1999 Personal Income by Industry Bureau of Economic Analysis, “Table SA05: Personal Income by Major Source and Earnings by Industry.” 1990 Owner‐Occupied Housing Aggregate Values by State U.S. Census Bureau Decennial Census, Summary Tape File 3 on CD‐ROM, “Table H‐62: Aggregate Value by Mortgage Status.” 1990 Aggregate Gross Rent by State U.S. Census Bureau Decennial Census, Summary Tape File 3 on CD‐ROM, “Table H‐44: Aggregate Gross Rent” 1990‐1999 New Construction by State Statistical Abstract of the United States (various years), Table entitled “Construction Contracts—Value by State” 1990‐1999 Conventional Mortgage Home Price Index Freddie Mac Index, http://www.freddiemac.com/finance/cmhpi/release.htm Value of Construction to Total Value U.S. Bureau of Census, Characteristics of New Housing: 1993, 1995, 1996 and 1998. Tables entitled “Average and Median Square Feet of Floor Area, by Category of House, Location and Type of Financing”, “Sales Price of Houses, by Location and Type of Financing”, and “Price per Square Foot of Floor Area, by Location”. Methodology: The tax base is defined as the total property value in the state. Total property value consists of farm property, residential property, corporate property and utility property including all exemptions. The goal was to construct a base that represented the total potential property tax base in the state. This involved aggregating the following classes of property: 1. Utility property: the sum of the gas, electric and telephone industries. Assets for each of these industries were allocated by state based on the state’s share of pipeline, generating capacity and telephone lines, respectively. 2. Corporate property: consists of depreciable assets, depletable assets, and land (minus accumulated depreciation). Corporate property was allocated across states using methodology similar to that used for corporate income tax. Property was allocated across states using the percentage of personal income by industry for each state. 3. Residential property: in theory this class of property should include all residential property in the state—including expeditions. The estimate was obtained by: i) Calculating the growth in the Freddie Mac index was calculated for each state from 1997‐1999. 35
ii) Using this growth rate to inflate 1997 Total Aggregate Owner‐
Occupied Housing Property Values and the 1997 Asset Value from Rental Property to 1999 levels. iii) Residential Construction contracts were inflated to include land value for each year (1997‐1999). This was done by dividing the Residential Construction Contracts by the ratio of construction to total property value. This ratio was calculated by first finding the average value of property by multiplying average square feet of floor area by the average price per square foot, by region. This product was then divided by the average sales price of one‐family houses to arrive at the value of construction to total value. iv) The Residential Construction contracts (inflated to include land value), were then inflated using the Freddie Mac Index, by year. The values for each year were then summed to arrive at a total value for residential property by state. Estimates for total property value from this method were then compared with estimates of property value obtained from state agencies. Since the agencies vary widely on the data they report, some include the total value of all property, others of only taxable property, and some only the accessed value of taxable property, it was not clear that state estimates were always the preferred measure. However, many estimates were similar to the obtained results, though several were substantially different. Consequently, faced with two estimates, the larger value was chosen. In other words, when faced with the improbable result that the estimated value of potentially taxable property was less than the reported taxed property, the latter was taken as a superior measure. XVI.
Estimating the property tax base in California is more problematic and required an additional step. Because Proposition 13 limits the annual increase in the assessed value of any taxable property to one percent a year, unless ownership of the property changes hands, in which case the property is reassessed at its purchase price it is hard to obtain the “market value” of real estate (see text). The estimation of California’s property tax base was made as follows. First, it was assumed that the statewide ratio of assessed to fair market value was the same as that estimated for Los Angeles County in FY1996 by Sheffrin and Sexton (1998). Next the “extrapolated” estimate (see methodology outlined above) was compared with the one based on the ratio estimated by Sheffrin and Sexton and the larger of the two was used, because historically the extrapolation technique seemed to be producing estimates that were too low. In FY1997, the estimate based on the Sheffrin and Sexton ratio was larger, while in FY1999 the “extrapolated” estimate was larger. Estate and Gift Tax 36
Federal Estate and Gift Tax Collections Internal Revenue Service, 1999 Internal Revenue Service Data Book, “Table 8: Tax Collections, by State.” State Estate and Gift Tax Collections U.S. Census Bureau, State and Local Government Tax Collections. Methodology: The tax base is defined as the federal estate and gift collections. As the federal taxes are applied uniformly across all states, this should give a valid measure of the magnitude of each state’s base. The data for Maryland and District of Columbia collections separated using the personal income ratio. XVII. Severance Taxes Value of Oil Production Energy Information Administration, Petroleum Marketing Monthly January 1999, “Table 21: Domestic Crude Oil First Purchase Prices.” Energy Information Administration, Petroleum Supply Annual 1997, “Table 14: Production of Crude Oil by PAD District and State.” Value of Coal Production Energy Information Administration, Coal Industry Annual 1999 Data Tables, “Table 1: Coal Production by State.” and “Table 80: Average Mine Price of Coal by State.” Value of Natural Gas Production Energy Information Administration, Historical Natural Gas Annual 1999, “Table 6: Wellhead Value and Marketed Production of Natural Gas by State, 1967‐1999.” Value of Nonfuel Mineral Production Energy Information Administration, Minerals Yearbook 1999, “Table 5: Nonfuel Mineral Production in the United States, by State.” Methodology: Tax Base is the sum of the value of oil production, coal production, natural gas production and nonfuel mineral production. XVIII. All Other Taxes Personal Income U.S. Bureau of Economic Analysis, Regional Accounts Data, “Table SA‐05: Personal Income by State, 1999.” Methodology: Tax Base is Personal Income. Tax revenue for All Other Taxes consists of the following categories of tax revenue from Census of Governments (see I. State and Local Finance Data above for source information): Other Selective Sales (T‐29), Amusement Licenses (T‐21) , Alcohol Licenses (T‐20), Public Utility Licenses (T‐27), Occupational/Business Licenses (T‐28), Other Licenses (T‐19), Documentary and Stock Transfers (T‐51), and Not Elsewhere Classified (T‐99). 37
DATA SOURCES AND METHODOLOGY FOR REPRESENTATIVE EXPENDITURE SYSTEM (RES), 1999. This methodological appendix spells out the details of the RES system, including all data sources, workload measures and adjustments used to obtain the 1999 results. For earlier methodologies see Robert Rafuse’s Representative Expenditures: Addressing the Neglected Dimension of Fiscal Capacity, Advisory Commission on Intergovernmental Relations, M‐
174, December 1990. The RES system provides normalized expenditure estimates for a given unit of public services provided. This involves several steps. First, it is necessary to identify and define categories of expenditures that are principally influenced by factors other than state population. Six such categories were identified: elementary and secondary education, higher education, public welfare, health and hospitals, highways, and police and corrections. In 1999, these categories accounted for just under 71 percent of all direct general expenditures for state and local governments. Next, it is necessary to define measurable “workload” factors‐‐other than the price of inputs‐‐that affect the cost of providing the service. For example, the workload measures for highway expenditures are the number of vehicle miles traveled, measured maintenance costs due to traffic, total lane miles, and measured maintenance costs due to time and exposure. When more than one workload measure is employed, a weighted average is used to calculate the final composite workload. In this example, based on engineering estimates, vehicle miles traveled is weighted 4.71 times more than total lane miles. In this way, workloads are constructed for each expenditure category. The national total expenditure level is then multiplied by each workload factor in each tax to estimate what it would have cost the state to provide one workload‐measure unit of services. This is done across all expenditure categories to create a total expenditure estimate. However, to fully determine the state’s fiscal need index, it is necessary to adjust for input prices across states. In general, this is done by controlling for the prices of inputs used in the provision of public services; the particulars of this methodology are outlined below in the input‐cost section. For each state, per capita expenditures are summed to obtain total per capita expenditures. Indexing these to the national average (set to 100) gives each state an index of fiscal need—the primary index used in the RES system. The remainder of this Appendix details the data sources and workloads used in the RES 1999 results. 38
1999 State and Local Expenditure Data U.S. Bureau of the Census, Annual Survey of Government Finances. Input‐Cost Index Data Earnings by Occupation and Education: 2000 Census. Available online: http://www.census.gov/hhes/income/earnings/earnings.html March 1999 State and Local Government Payroll Data by Function: Bureau of the Census, State and Local Government Employment and Payroll‐ 1999. Methodology: The input‐cost adjustment normalizes for cost differentials across states. The process used the 2000 Census (1999 data) to tabulate earnings by state by educational attainment for males aged 45‐54 who are year‐round, full‐time workers. Next, state‐by‐state labor cost indexes were created controlling for education level by weighting each state’s median earnings by education level by the national distribution of educational attainment. From this, an input‐cost index for each state by function was constructed. This was done by annualizing the March payroll and then dividing this by total functional expenditures, so that (at the national level) each functional level had payroll costs as a percentage of the total costs. This payroll percentage was turned into a compensation percentage by dividing payroll percentages by 0.75, on the assumption that payroll represented 75 percent of total compensation. Finally, for each function, the compensation percentage was multiplied by the labor cost index by state and added to the non‐compensation percentage of costs multiplied by 100. For example, Input Cost Index = (comp%*labindex) + ((1‐comp%)*100), where comp% = compensation as percentage of total function cost, and labindex = state’s labor cost index. Calculating Representative Expenditures To calculate representative expenditures by function, multiply: (state’s workload measure by function)*(total national direct general expenditure by function)*(state’s input cost index by function). These numbers are then normalized so that total representative expenditures = actual direct general expenditures. 39
Data for Estimating Representative Expenditures I.
Public Welfare Total 1999 Population: U.S. Census Bureau, Current Population Survey, “ST‐99‐3 State Population Estimates: Annual Time Series, July 1, 1990 to July 1, 1999.” Average of 1998‐1999 Poverty Rates: U.S. Census Bureau, Current Population Survey, “Historical Poverty Table 19 ” Methodology: Workload measure = State’s share of total population in poverty. II.
Elementary and Secondary Education Elementary and Secondary Age Population: U.S. Census Bureau, State Population Estimates, “Table ST‐99‐12: Population Estimates for the U.S. and States by Single Year of Age.” Percentage of People Under 18 Living in Poverty: U.S. Census Bureau, Current Population Survey, March Supplement, “Table 25: Poverty Status by State, 1999” Fall 1999 Private School Enrollment by State: U.S. Department of Education, National Center for Education Statistics, Digest of Education Statistics, 2000. “Table 63: Private elementary and secondary schools, enrollment, teachers and high school graduates, by state, Fall 1999.” Methodology: The overall ratios of elementary and secondary education population were used to divide total private school enrollment between elementary and secondary. The assumptions used by Rafuse‐‐that cost per pupil for elementary students is 60 percent of that for secondary students and that children in poverty cost 25 percent more to educate‐‐are used. Thus, the Education Cost Index = [1+ (0.25*Under 18 Poverty Rate)] * [(0.6*Elementary public school enrollment)+ (Secondary public school enrollment)]. Workload measure = State’s share of education cost index. III.
Higher Education 1999 State Population Aged 14‐17, 18‐24, 25‐34, and 35+: U.S. Census Bureau, State Population Estimates, “Table ST‐99‐12: Population Estimates for the U.S. and States by Single Year of Age. Full‐Time and Part‐Time Students Enrolled in Institutions of Higher Education in Fall 1999, by Age Groups 14‐17, 18‐24, 25‐34, 35+: U.S. Department of Education, National Center for Education Statistics, Digest of Education Statistics. “Table 175: Total fall enrollment in degree‐granting institutions, by attendance status, sex, and age: 1970‐2000.” Assumed three part‐time students = 1 full‐time equivalent (FTE). 40
IV.
V. Methodology: Determined estimated college population by weighting state’s population of each group by national percentage of each group enrolled in institutions of higher education. Workload measure = State’s share of estimated college population. Health and Hospitals Total 1999 Population U.S. Census Bureau, Current Population Survey, “ST‐99‐3 State Population Estimates: Annual Time Series, July 1, 1990 to July 1, 1999.” Average Income of the Bottom (Fifth) and Next‐to‐Bottom (Fourth) Quintile of Families, by State: Economic Policy Institute/Center on Budget and Policy Priorities, Pulling Apart: A State‐by‐State Analysis of Income Trends, January 2000 Appendix Table 5. 1999 Number of Disabled Workers by State: Social Security Administration “Table 4: Number of OASDI beneficiaries with benefits in current‐payment status, by type of benefit, by sex of beneficiaries aged 65 and older, and by State and County, December 1999.” Methodology: Instead of using the percentage of people under 150 percent of poverty, which was used in the earlier studies, the nation’s income average among the fourth and fifth quintiles was taken as a percent of the states’ average. This percentage was then multiplied by the state’s share of population to yield the final measure of poverty for the lowest two quintiles by state. For example, State’s share of low‐income families = [(nation’s avg5 + nation’s avg4)/2]/ [(state’s avg5 + states’s avg4)/2]*(state’s share of population), where avg5 = the average of the bottom quintile, and avg4 = the average of the next‐to‐bottom quintile. Workload measure = Equally weighted average of state’s share of total population, state’s share of work‐disabled population, and state’s share of low‐
income families. Highways 1999 Annual Vehicle‐Miles of Travel: Federal Highway Administration, Highway Statistics 1999: “Table VM‐2A: Annual Vehicle‐Miles of Travel 1999.ʺ 1999 Lane Mileage: Federal Highway Administration, Highway Statistics 1999: “Table HM‐60: Estimated Lane Mileage by Functional System 1999.ʺ 41
Methodology: Workload measure = (82.5% * State’s share of Vehicle Miles) + (17.5% * State’s share of Lane Mileage). Weightings based on GAO Report Cited in Rafuse study. VI. VII.
Police and Corrections Total 1999 Population U.S. Census Bureau, Current Population Survey, “ST‐99‐3 State Population Estimates: Annual Time Series, July 1, 1990 to July 1, 1999.” State Population Aged 18‐24: U.S. Census Bureau, State Population Estimates, Table ST‐99‐12: Population Estimates for the U.S. and States by Single Year of Age. 1999 Number of Murders by State: Federal Bureau of Investigation, 1999 Crime in the United States “Table 5: Index of Crime: Region, Geographic Division, and State.” Methodology: Workload measure = Equally weighted average of state’s share of total population, state’s share of population aged 18‐24, and state’s share of murders. Other Categories of Expenditures: Environment and Housing, Interest on General Debt, Governmental Administration, and All Other Direct General Expenditures Methodology: Workload Measure defined as state’s share of total 1999 U.S. population 42
Summary Data: Representative Tax System
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
Totals
RTS rate
1999 Tax Base:
RTS
($ millions)
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
272,690,813
see individual bases
n/a
1999 Tax
Capacity
($ millions)
10,716.65
2,022.88
14,038.10
6,197.55
109,652.84
12,704.71
12,489.18
2,782.52
1,972.87
46,655.45
22,910.99
4,123.79
3,145.91
37,628.11
16,666.54
8,217.19
7,335.24
10,022.22
10,788.38
3,462.77
16,043.26
21,017.99
29,105.72
15,275.86
6,138.93
15,255.73
2,475.32
4,901.54
6,987.29
4,088.85
27,931.98
4,525.53
57,486.45
22,134.74
1,815.11
31,477.63
7,918.88
10,648.42
33,026.28
2,685.44
10,025.19
2,097.85
15,129.73
54,127.28
5,735.73
1,749.88
20,894.70
18,963.86
3,876.60
15,144.07
1,585.47
1999 Capacity
per capita
($/person)
2,452.40
3,265.34
2,937.87
2,429.10
3,308.27
3,132.22
3,805.32
3,692.61
3,801.29
3,087.47
2,941.74
3,478.54
2,513.31
3,102.49
2,804.45
2,863.72
2,763.79
2,530.34
2,467.59
2,763.50
3,102.17
3,403.63
2,950.77
3,198.79
2,217.33
2,789.83
2,804.00
2,942.05
3,861.98
3,404.16
3,430.01
2,601.11
3,159.19
2,893.13
2,864.46
2,796.36
2,358.18
3,211.07
2,753.56
2,710.33
2,580.00
2,861.49
2,759.12
2,700.40
2,693.04
2,947.22
3,040.15
3,294.42
2,145.41
2,884.34
3,305.81
1999 Per Capita
Capacity Index
1999 Revenue per
capita
($/person)
2,010.68
2,848.36
2,561.18
2,211.18
3,166.69
2,985.73
4,535.33
3,278.69
5,728.87
2,664.17
2,763.22
3,300.05
2,436.79
3,134.08
2,621.79
2,675.36
2,747.65
2,452.03
2,408.91
3,241.76
3,201.52
3,606.43
3,032.78
3,600.18
2,200.17
2,565.85
2,311.64
2,774.39
2,925.14
2,589.37
3,878.62
2,569.74
4,514.76
2,650.47
2,625.33
2,870.02
2,314.51
2,574.48
2,934.16
3,226.17
2,337.09
2,252.51
2,150.13
2,455.73
2,569.16
3,006.62
2,845.25
3,147.00
2,365.46
3,314.61
2,830.58
1999 Tax Effort
Index
State Rank
82
109
98
81
111
105
127
123
127
103
98
116
84
104
94
96
92
85
83
92
104
114
99
107
74
93
94
98
129
114
115
87
106
97
96
94
79
107
92
91
86
96
92
90
90
99
102
110
72
96
111
1999 Tax
Revenue
($ millions)
8,786.38
1,764.56
12,238.17
5,641.54
104,960.24
12,110.51
14,885.09
2,470.62
2,973.28
40,258.88
21,520.66
3,912.19
3,050.13
38,011.29
15,581.02
7,676.72
7,292.41
9,712.06
10,531.82
4,062.06
16,557.10
22,270.32
29,914.62
17,192.71
6,091.44
14,030.92
2,040.67
4,622.22
5,292.32
3,110.18
31,585.21
4,470.94
82,153.31
20,278.15
1,663.58
32,306.83
7,772.24
8,537.38
35,192.40
3,196.55
9,081.31
1,651.39
11,790.29
49,223.02
5,471.88
1,785.15
19,555.15
18,115.29
4,274.21
17,403.20
1,357.55
82
87
87
91
96
95
119
89
151
86
94
95
97
101
93
93
99
97
98
117
103
106
103
113
99
92
82
94
76
76
113
99
143
92
92
103
98
80
107
119
91
79
78
91
95
102
94
96
110
115
86
46
41
42
37
24
27
3
40
1
43
30
28
22
16
32
33
17
23
21
5
12
11
13
8
18
34
45
29
51
50
7
19
2
36
35
14
20
47
10
4
39
48
49
38
26
15
31
25
9
6
44
815,427.14
2,990.30
100
815,427.14
2,990.33
100
43
Summary Data: Capacity
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbi
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 General Sales
Tax Capacity
($ millions)
2,744.77
410.48
3,705.40
1,590.84
25,639.43
3,529.03
2,555.61
650.10
386.22
12,978.76
6,044.33
1,158.05
907.30
8,471.32
4,250.89
1,889.64
1,748.63
2,530.53
2,824.20
896.07
3,777.62
4,789.15
7,381.20
3,650.53
1,585.09
3,812.98
598.94
1,152.67
2,528.91
1,234.79
6,477.56
1,262.28
12,551.00
5,940.27
473.18
7,839.05
1,987.15
2,675.33
8,022.79
579.11
2,692.74
526.23
4,127.52
13,923.08
1,558.81
445.34
5,009.20
4,158.06
1,028.09
3,731.13
271.85
Totals
272,690,813
200,626.75
1999 Motor Fuels
Tax Capacity
($ millions)
593.65
68.26
547.65
372.20
3,147.60
437.28
305.28
84.27
31.56
1,613.54
1,116.77
80.10
161.03
1,160.67
769.16
378.13
328.63
537.00
509.03
153.17
533.77
575.70
1,106.09
559.33
398.71
741.57
126.15
232.56
216.11
141.96
880.28
249.53
1,240.53
925.18
96.99
1,221.07
463.06
312.36
1,178.18
86.23
527.58
104.35
701.52
2,404.34
239.75
74.13
837.88
592.97
210.10
600.36
121.09
1999 Alcohol Tax
Capacity
($ millions)
57.43
11.54
85.04
32.28
494.94
72.93
51.99
15.53
14.56
280.99
120.07
19.25
19.98
194.20
81.45
39.69
33.79
49.13
75.33
20.03
76.13
107.21
145.53
80.07
41.22
85.95
15.70
25.85
48.72
34.15
125.13
28.51
246.83
105.36
11.01
158.21
40.24
54.05
163.43
16.76
65.62
11.73
73.38
310.68
17.77
10.01
95.97
87.70
21.69
100.59
8.34
1999 Tobacco
Tax Capacity
($ millions)
161.73
16.37
107.18
97.96
578.89
117.95
91.19
38.92
10.25
493.38
273.63
14.72
33.93
327.55
296.12
99.77
84.75
248.41
165.21
40.50
138.14
140.80
304.53
144.25
109.29
240.76
27.82
51.83
65.78
76.82
195.16
39.40
435.94
331.64
18.11
446.79
140.97
97.78
414.63
32.72
159.07
23.49
237.88
501.34
34.04
20.89
262.20
117.93
77.85
168.69
19.92
1999 Insurance
Tax Capacity
($ millions)
113.68
18.39
152.97
68.84
1,030.78
160.92
210.08
67.88
43.75
566.18
227.51
38.09
38.70
522.58
192.93
116.08
97.16
95.83
134.73
34.22
183.63
328.65
341.18
175.66
72.13
185.67
22.95
75.26
52.66
48.09
396.44
42.08
762.54
254.22
20.99
374.73
88.91
101.11
458.80
36.26
110.93
26.66
165.30
649.15
56.43
19.85
225.46
166.50
42.44
191.43
13.31
1999 Public
Utility Tax
Capacity
($ millions)
284.46
40.93
291.31
160.43
1,770.75
255.97
229.20
53.25
75.41
977.57
514.79
70.29
69.60
781.09
373.87
174.01
189.87
229.96
296.37
77.33
324.79
407.54
620.65
289.73
164.93
339.93
53.87
106.96
116.76
83.36
625.16
97.63
1,232.40
525.74
40.18
741.98
191.58
191.80
710.97
58.20
268.97
42.10
357.97
1,295.88
116.91
40.73
432.54
325.92
102.76
305.14
36.37
30,094.42
4,183.67
8,374.87
9,620.71
17,170.34
44
1999
1999 Pari-Mutual Amusement Tax
Tax Capacity
Capacity
($ millions)
($ millions)
5.68
19.06
0.00
7.37
5.68
99.36
5.02
10.66
50.73
471.96
4.22
92.84
6.95
101.50
3.16
11.06
0.00
5.04
35.75
321.38
0.00
60.75
0.00
15.19
0.74
6.80
23.23
138.69
3.27
92.77
1.41
37.42
2.44
17.42
13.27
25.35
8.37
83.35
1.46
11.91
11.94
51.21
8.77
64.97
8.77
98.02
1.52
56.62
0.00
53.77
0.00
67.28
0.23
2.21
2.36
10.99
10.57
59.85
5.13
15.29
25.84
73.53
2.08
26.08
57.79
241.78
0.00
74.68
1.86
6.90
13.21
100.55
4.58
25.69
2.08
37.49
23.98
100.99
2.18
9.66
0.00
46.32
0.80
12.16
0.00
48.55
13.15
163.15
0.00
17.52
0.00
10.06
2.55
58.38
3.33
71.15
4.61
12.76
3.24
60.52
0.25
1.64
382.17
3,291.50
Summary Data: Capacity (Continued)
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbi
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 Motor Vehicle
LicenseTax
Capacity
($ millions)
279.88
40.26
238.99
127.66
1,857.19
266.40
196.79
44.08
15.90
807.94
495.78
51.35
81.38
677.85
391.13
224.41
157.12
197.30
246.74
66.89
274.16
379.26
589.76
299.52
163.43
316.13
70.98
109.79
85.29
77.08
422.45
113.24
754.54
412.43
49.46
733.22
208.35
214.68
650.17
53.09
211.86
55.97
316.44
953.72
111.29
36.73
416.71
350.00
96.65
311.84
38.76
Totals
272,690,813
15,342.02
1999 Motor Vehicl
Operator License
Tax Capacity
($ millions)
23.86
3.18
22.52
13.33
143.32
20.59
16.38
3.81
2.42
84.71
37.41
5.20
6.02
54.19
27.16
13.47
12.98
18.38
19.07
6.33
22.10
30.57
47.39
20.03
12.30
26.49
4.53
8.28
8.90
6.33
38.54
8.41
73.45
38.23
3.17
55.44
16.01
16.92
58.55
4.75
19.04
3.74
28.60
92.53
9.82
3.44
32.59
28.46
8.86
25.81
2.51
1999 Hunting and
Fishing License
Tax Capacity
($ millions)
12.94
14.04
16.77
21.32
63.76
24.61
5.24
1.08
0.00
38.59
27.68
0.26
23.59
28.19
21.67
21.31
12.78
21.97
26.15
7.89
14.61
9.76
63.99
42.09
12.74
43.02
21.48
14.04
6.22
7.10
9.35
8.50
44.78
19.82
10.06
39.04
14.05
40.28
71.10
1.50
14.32
12.68
34.01
54.92
20.27
5.62
27.03
29.93
9.30
68.26
9.53
1999 Corporate
License Tax
Capacity
($ millions)
71.27
11.90
98.90
51.84
516.26
130.06
80.00
25.74
16.20
635.71
196.15
30.20
28.08
309.64
120.25
62.45
53.79
73.93
101.12
31.77
132.13
157.61
221.23
122.69
43.37
113.01
26.56
42.44
54.25
30.39
281.28
30.34
586.98
159.20
13.31
217.91
72.83
79.28
220.32
29.55
81.96
16.10
75.29
375.96
49.02
18.87
154.67
126.50
26.20
108.67
14.13
1999 Personal
Income Tax
Capacity
($ millions)
2,280.71
461.09
2,948.14
1,251.51
23,967.63
3,213.40
3,279.54
606.99
477.76
10,440.60
5,102.38
730.80
651.11
9,308.77
3,705.73
1,701.63
1,652.99
2,108.56
2,205.36
719.19
4,155.35
5,677.13
6,775.76
3,648.77
1,206.46
3,464.15
444.06
1,073.23
1,448.97
883.31
6,924.89
870.12
15,201.14
4,821.02
347.87
7,346.54
1,662.14
2,188.71
8,057.38
644.17
2,128.64
416.91
3,290.76
12,483.98
1,223.32
375.49
5,154.87
4,494.62
798.50
3,513.69
327.89
1999 Corporate
Income Tax
Capacity
($ millions)
417.33
57.69
501.52
247.29
3,834.80
574.39
566.54
221.30
203.41
1,482.07
1,032.70
107.38
106.24
1,816.49
735.65
347.64
309.27
413.15
413.38
115.68
534.36
971.94
1,268.12
695.92
221.70
682.61
63.21
199.55
214.97
133.12
1,198.66
116.79
3,187.24
1,000.37
60.07
1,431.94
278.98
361.42
1,501.91
110.98
400.52
90.29
632.41
2,509.27
233.07
57.01
869.47
677.33
140.64
646.95
39.96
1999 Tax
Property
Capacity
($ millions)
2,927.77
611.32
4,357.62
1,753.48
39,320.31
2,934.57
3,893.30
795.24
549.64
12,797.60
6,267.20
1,585.31
825.74
11,237.33
4,585.54
2,642.51
2,121.82
2,782.28
2,693.15
1,080.17
4,680.44
5,903.85
8,305.47
4,534.98
1,678.33
4,147.69
846.34
1,501.90
1,619.01
1,074.83
8,360.31
1,252.42
16,562.02
6,197.83
549.02
8,588.12
2,100.61
3,704.16
9,040.55
824.28
2,697.53
635.99
4,131.12
14,414.96
1,681.00
517.29
5,924.64
6,642.06
947.23
4,381.50
464.24
1,290.11
1,169.23
6,362.83
189,308.85
33,922.37
239,671.60
45
1999 Estate and
Gift Tax
1999 Severance
Capacity
Tax Capacity
($ millions)
($ millions)
74.62
78.27
3.95
145.61
115.33
69.27
43.48
32.11
1,014.54
176.30
86.83
68.84
158.35
2.31
30.85
0.27
22.04
0.00
650.30
48.69
156.24
41.20
29.03
2.10
13.27
10.53
398.79
48.92
105.12
35.30
38.19
12.35
62.45
50.49
56.61
101.75
88.74
329.68
23.81
2.39
179.82
10.50
238.86
4.87
209.13
54.86
84.72
38.75
37.78
14.08
137.54
32.94
10.71
28.68
33.35
4.18
65.06
74.42
26.39
1.52
248.55
7.07
31.64
130.75
791.87
25.18
167.81
18.29
5.87
21.56
389.38
52.03
68.65
114.86
58.90
7.67
326.43
79.14
32.20
0.58
72.16
13.78
7.92
6.78
92.40
20.29
374.81
564.87
27.85
62.06
25.02
1.73
202.00
38.06
98.18
17.42
23.22
111.05
104.21
8.23
17.43
125.77
7,519.38
3,135.15
1999 Other Tax
Capacity
($ millions)
569.55
100.48
674.43
317.32
5,573.64
713.88
738.93
128.99
118.71
2,401.70
1,196.40
186.47
161.89
2,128.62
878.54
417.07
398.86
518.83
568.42
173.98
942.57
1,221.36
1,564.03
830.69
323.59
818.02
110.92
256.30
310.82
209.19
1,641.77
215.73
3,490.44
1,142.65
85.50
1,728.45
440.21
504.42
1,946.95
163.24
514.14
103.96
796.29
3,041.50
276.80
87.68
1,150.47
975.78
214.66
813.82
72.49
43,961.16
Summary Data: Revenue
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbi
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 General
Sales Tax
Revenue
($ millions)
2,740.49
126.24
4,294.02
2,019.26
27,736.14
3,381.21
3,218.06
0.00
592.72
14,464.45
7,113.32
1,447.28
701.66
6,818.07
3,308.19
1,771.92
2,153.93
2,087.74
4,083.59
828.64
2,299.61
3,269.83
7,230.37
3,434.98
2,230.31
3,925.72
0.00
1,028.50
1,940.62
0.00
5,054.44
1,812.18
15,257.21
4,400.28
380.25
7,001.95
2,313.78
0.00
6,812.20
561.19
2,423.29
563.52
5,543.11
16,096.65
1,763.94
205.63
3,094.10
8,325.98
897.47
3,440.14
432.63
Totals
272,690,813
200,626.75
1999 Motor
Fuels Tax
Revenue
($ millions)
538.31
38.01
584.75
380.09
3,034.05
515.77
544.67
103.12
30.97
2,093.59
566.40
134.26
212.49
1,514.05
663.94
340.77
326.00
444.70
536.58
172.98
680.06
636.55
1,074.82
580.83
403.44
665.50
160.49
264.94
300.05
119.65
483.23
247.19
505.23
1,145.97
104.89
1,377.97
384.44
405.54
746.78
119.40
351.00
107.52
769.91
2,592.32
312.71
56.62
794.80
718.25
237.13
909.08
62.62
1999 Alcohol Tax
Revenue
($ millions)
169.64
12.16
48.15
29.43
270.99
26.39
40.76
10.53
4.52
577.40
257.79
37.14
17.06
101.92
35.26
17.13
69.76
21.81
55.64
12.43
24.04
61.45
134.15
60.39
43.18
24.80
16.10
16.79
17.25
11.41
86.20
36.56
195.67
203.73
5.33
93.84
61.83
11.82
168.65
9.41
140.52
10.69
91.24
480.47
24.23
13.87
113.41
159.39
8.35
41.82
1.16
1999 Tobacco
Tax Revenue
($ millions)
83.01
51.79
162.84
94.59
899.89
69.75
130.54
24.46
17.11
453.90
92.50
42.28
28.49
573.30
89.89
98.31
54.55
17.67
85.69
78.36
128.79
284.44
615.45
184.89
56.98
130.60
14.08
47.08
64.00
73.77
417.55
24.75
696.19
44.69
23.03
298.10
77.76
193.81
330.42
61.47
30.15
20.42
84.95
624.07
50.46
13.57
50.34
278.49
33.08
266.82
5.79
1999 Insurance
Tax Revenue
($ millions)
188.43
28.39
151.88
68.16
1,263.89
120.61
177.63
51.13
25.67
336.34
230.46
54.04
52.32
218.19
157.14
114.35
78.26
212.76
240.05
41.87
178.08
336.37
199.46
179.44
111.67
216.58
38.85
34.50
116.92
57.32
292.64
81.39
716.58
291.20
20.98
356.86
143.58
54.13
432.18
31.64
79.72
35.05
257.22
751.17
77.66
20.40
244.91
238.99
97.94
105.68
10.04
1999 Public
Utilities Tax
Revenue
($ millions)
484.45
3.69
149.22
75.51
1,995.14
108.13
167.70
25.96
180.35
1,998.99
161.86
149.19
12.61
1,943.17
6.14
14.92
102.65
147.58
141.28
0.62
293.29
0.00
50.92
52.30
31.19
331.53
16.55
44.45
73.74
56.58
1,096.47
40.90
2,093.27
344.32
32.15
696.46
91.29
118.21
762.44
66.59
92.94
2.87
53.15
1,174.81
68.78
9.17
526.60
553.66
220.49
294.83
11.26
30,094.42
4,183.67
8,374.87
9,620.71
17,170.34
46
1999
1999 Pari-Mutuel Amusement Tax
Tax Revenue
Revenue
($ millions)
($ millions)
3.82
0.09
0.00
2.19
2.95
0.72
6.23
0.22
64.08
0.00
6.11
72.99
11.03
291.03
0.21
0.00
0.00
0.00
50.78
0.00
0.00
0.00
0.00
0.00
0.00
0.00
37.05
375.33
3.67
405.93
3.35
153.76
4.12
0.98
26.76
0.24
5.41
462.03
4.67
0.00
0.72
10.10
8.27
6.52
13.29
5.99
0.88
62.76
0.00
187.34
0.00
164.66
0.13
37.85
0.70
6.32
0.00
633.80
3.64
1.83
0.00
326.46
0.70
2.89
36.92
0.69
0.00
0.00
0.00
11.15
16.53
0.00
4.37
8.43
1.20
0.11
30.18
0.69
5.81
0.00
0.00
34.76
1.76
0.02
0.00
0.00
13.34
22.96
0.00
0.00
0.00
0.00
0.00
0.11
1.91
0.00
7.95
0.00
3.39
0.57
0.29
0.00
382.17
3,291.50
Summary Data: Revenue
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbi
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
Totals
272,690,813
1999 Motor
1999 Motor
1999 Hunting and 1999 Corporate
Vehicle License Vehicle Operator Fishing License
License Tax
Tax Revenue
Tax Revenue
Tax Revenue
Revenue
($ millions)
($ millions)
($ millions)
($ millions)
204.72
16.62
13.48
122.62
43.95
0.00
21.64
1.42
144.06
12.96
15.28
7.11
106.72
7.46
19.72
11.44
1,662.75
141.11
60.01
32.82
197.42
11.94
53.51
4.94
225.33
29.65
4.00
12.50
30.29
0.14
0.76
459.86
17.93
1.51
0.00
3.68
910.36
113.04
26.81
126.46
217.90
40.31
18.88
34.59
106.35
0.33
0.18
2.61
107.81
5.67
23.54
1.16
893.31
59.34
20.64
121.35
141.54
0.00
14.15
4.83
325.23
10.62
18.03
32.87
146.96
12.03
14.99
24.82
211.59
6.63
16.79
173.47
107.32
8.74
14.11
300.62
82.27
5.54
11.86
3.11
177.56
21.22
9.91
11.38
234.12
59.31
6.92
21.69
771.70
43.57
47.67
11.99
596.70
27.62
44.61
4.11
109.47
21.40
12.71
71.70
264.22
21.49
29.46
102.11
63.92
5.49
28.64
1.08
94.35
8.32
11.72
5.94
111.19
11.77
6.18
19.46
61.38
8.27
6.87
4.14
363.60
31.55
10.46
149.43
132.61
7.40
14.88
2.29
702.41
84.60
32.40
73.12
425.46
81.80
21.04
227.00
39.83
3.31
6.62
0.00
685.40
39.22
31.83
394.45
579.53
6.84
15.02
38.53
340.83
20.44
30.71
5.98
735.84
51.86
45.80
1,116.33
52.58
0.41
0.72
12.22
113.04
15.03
12.32
37.16
48.93
1.35
14.25
1.89
297.35
36.72
135.66
323.38
1,136.96
98.55
56.44
2,127.76
78.15
5.79
19.37
1.52
33.65
3.75
6.26
1.27
399.60
27.58
20.29
27.53
393.19
27.65
25.81
13.17
81.68
4.47
15.36
7.90
276.68
27.33
58.84
59.92
56.33
2.38
22.09
6.10
15,342.02
1,290.11
1,169.23
6,362.83
1999 Personal
Income Tax
Revenue
($ millions)
2,044.78
0.00
2,098.35
1,433.85
30,732.36
3,354.87
3,609.99
813.72
952.16
0.00
5,696.76
1,068.97
847.02
7,247.52
4,214.57
1,754.70
1,696.28
3,221.02
1,535.65
1,020.01
6,563.47
8,036.59
7,475.91
5,306.24
983.05
3,855.77
483.03
1,071.88
0.00
63.13
6,353.98
809.57
26,045.07
6,586.15
181.98
10,288.39
2,070.45
3,709.59
8,846.07
762.78
2,298.23
0.00
160.18
0.00
1,461.30
383.45
6,087.86
0.00
919.95
5,162.24
0.00
1999 Corporate
Income Tax
Revenue
($ millions)
233.02
211.81
545.39
212.21
5,459.20
301.04
474.51
232.53
217.60
1,266.96
793.17
52.41
96.15
2,103.93
989.63
234.54
253.84
312.07
286.32
147.49
404.97
1,249.67
2,413.62
779.18
229.50
276.52
89.62
135.03
0.00
255.82
1,333.96
163.96
5,827.19
920.58
93.60
751.57
187.31
324.39
1,537.72
66.32
257.49
50.82
571.43
0.00
180.14
49.70
414.39
0.00
263.12
670.96
0.00
1999 Property
Tax Revenue
($ millions)
1,191.79
727.81
3,584.16
966.75
25,424.96
3,413.61
5,174.84
348.52
679.55
13,900.95
5,422.82
594.56
815.66
14,099.97
5,177.13
2,532.74
2,115.02
1,666.33
1,620.13
1,546.86
4,144.06
7,300.56
8,810.59
4,458.85
1,389.92
3,305.36
891.13
1,567.01
1,261.14
2,014.40
14,336.03
587.85
24,758.69
4,350.64
497.22
9,334.35
1,237.65
2,558.19
9,659.06
1,285.11
2,475.95
617.29
2,684.03
18,804.96
1,191.69
765.69
5,757.55
5,763.41
811.77
5,524.61
522.70
189,308.85
33,922.37
239,671.60
47
1999 Estate and
Gift Tax
1999 Severance
Revenue
Tax Revenue
($ millions)
($ millions)
62.78
50.38
1.73
426.02
89.09
0.00
32.57
10.24
877.90
33.74
65.39
33.98
250.17
0.00
27.06
0.00
26.25
0.00
649.52
67.10
111.19
0.00
28.74
0.00
11.13
4.55
346.98
0.00
148.71
0.51
72.84
0.00
70.24
49.28
81.48
174.78
95.97
350.70
29.77
0.00
126.17
0.00
173.87
0.00
174.89
24.21
58.13
2.16
30.77
19.26
118.67
0.03
18.30
74.19
17.45
0.76
41.47
33.19
49.37
0.00
423.02
0.00
21.91
269.94
1,071.46
0.00
182.85
1.95
7.42
100.11
141.46
12.17
88.80
210.21
47.98
49.56
760.70
0.00
46.85
0.00
57.19
0.00
26.43
3.18
89.13
0.80
256.28
705.25
8.24
14.51
23.36
0.00
154.08
1.82
69.70
62.32
27.33
153.36
116.90
2.46
9.73
192.44
7,519.38
3,135.15
1999 Other Tax
Revenue
($ millions)
637.94
67.71
347.26
167.11
5,271.22
372.85
522.67
342.34
223.29
3,222.24
762.72
193.87
112.84
1,537.16
219.79
180.66
118.71
888.64
602.00
75.60
1,483.68
584.16
816.04
1,358.64
159.57
597.92
101.22
266.49
661.55
322.61
826.20
213.99
4,056.58
1,050.48
155.72
786.29
252.43
664.91
3,155.49
114.04
662.51
145.41
692.04
4,281.04
213.39
198.76
1,840.19
1,483.37
486.90
440.95
21.98
43,961.16
General Sales and Gross Reciepts
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
Totals
RTS rate
1999 Total Retail Sales and Gross
Reciepts Base
($ millions)
40,789.6
6,100.1
55,065.4
23,641.3
381,023.9
52,444.5
37,978.6
9,661.0
5,739.5
192,875.4
89,824.0
17,209.7
13,483.2
125,891.1
63,171.9
28,081.6
25,986.1
37,605.9
41,970.0
13,316.3
56,138.6
71,170.9
109,691.0
54,250.0
23,555.8
56,664.1
8,900.7
17,129.7
37,581.8
18,350.1
96,262.1
18,758.6
186,518.7
88,277.5
7,031.9
116,495.0
29,530.8
39,757.6
119,225.5
8,606.0
40,016.4
7,820.2
61,338.4
206,908.9
23,165.3
6,618.1
74,441.0
61,792.3
15,278.4
55,447.7
4,039.9
272,690,813
2,981,485.5
6.73 cents per dollar cents per dollar
1999 Tax Capacity
($ millions)
2,744.77
410.48
3,705.40
1,590.84
25,639.43
3,529.03
2,555.61
650.10
386.22
12,978.76
6,044.33
1,158.05
907.30
8,471.32
4,250.89
1,889.64
1,748.63
2,530.53
2,824.20
896.07
3,777.62
4,789.15
7,381.20
3,650.53
1,585.09
3,812.98
598.94
1,152.67
2,528.91
1,234.79
6,477.56
1,262.28
12,551.00
5,940.27
473.18
7,839.05
1,987.15
2,675.33
8,022.79
579.11
2,692.74
526.23
4,127.52
13,923.08
1,558.81
445.34
5,009.20
4,158.06
1,028.09
3,731.13
271.85
1999 Capacity per
capita
($/person)
628.11
662.60
775.46
623.52
773.55
870.05
778.67
862.73
744.16
858.88
776.08
976.85
724.85
698.47
715.29
658.55
658.85
638.89
645.97
715.11
730.45
775.55
748.31
764.43
572.52
697.28
678.47
691.87
1,397.77
1,028.02
795.44
725.51
689.74
776.43
746.74
696.39
591.76
806.76
668.90
584.47
692.98
717.78
752.71
694.62
731.89
750.06
728.83
722.34
568.97
710.63
566.83
1999 Per Capita Capacity
Index
200,626.75
735.73
48
1999 Revenue per
capita
($/person)
627.13
203.77
898.64
791.44
836.81
833.60
980.51
0.00
1,142.04
957.20
913.34
1,220.82
560.56
562.16
556.66
617.52
811.56
527.10
934.03
661.30
444.66
529.51
733.02
719.29
805.57
717.90
0.00
617.34
1,072.61
0.00
620.68
1,041.57
838.46
575.14
600.08
622.03
689.03
0.00
567.97
566.39
623.64
768.65
1,010.86
803.06
828.20
346.34
450.19
1,446.40
496.68
655.21
902.07
1999 Tax Effort
Index
85
90
105
85
105
118
106
117
101
117
105
133
99
95
97
90
90
87
88
97
99
105
102
104
78
95
92
94
190
140
108
99
94
106
101
95
80
110
91
79
94
98
102
94
99
102
99
98
77
97
77
1999 Tax
Revenue
($ millions)
2,740.49
126.24
4,294.02
2,019.26
27,736.14
3,381.21
3,218.06
0.00
592.72
14,464.45
7,113.32
1,447.28
701.66
6,818.07
3,308.19
1,771.92
2,153.93
2,087.74
4,083.59
828.64
2,299.61
3,269.83
7,230.37
3,434.98
2,230.31
3,925.72
0.00
1,028.50
1,940.62
0.00
5,054.44
1,812.18
15,257.21
4,400.28
380.25
7,001.95
2,313.78
0.00
6,812.20
561.19
2,423.29
563.52
5,543.11
16,096.65
1,763.94
205.63
3,094.10
8,325.98
897.47
3,440.14
432.63
100
200,626.75
735.73
100
100
31
116
127
108
96
126
0
153
111
118
125
77
80
78
94
123
83
145
92
61
68
98
94
141
103
0
89
77
0
78
144
122
74
80
89
116
0
85
97
90
107
134
116
113
46
62
200
87
92
159
Selective Sales--Total
State
1999 State
Population
1999 Tax Base
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
272,690,813
Totals
RTS rate
1999 Capacity
per capita
($/person)
282.77
262.91
269.80
292.93
227.66
281.57
303.53
363.70
347.91
283.81
297.05
200.46
264.26
259.56
304.49
295.01
284.12
302.70
291.03
270.23
255.16
264.55
266.10
273.73
303.42
303.78
281.98
303.60
315.30
337.02
285.08
278.94
231.79
289.75
309.39
271.53
284.40
240.24
254.38
244.24
303.29
301.84
288.97
266.30
226.51
295.86
278.63
237.22
261.33
272.35
418.94
1999 Per Capita
Capacity Index
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
1999 Tax Capacity
($ millions)
1,235.7
162.9
1,289.2
747.4
7,545.7
1,142.1
996.2
274.1
180.6
4,288.8
2,313.5
237.6
330.8
3,148.0
1,809.6
846.5
754.1
1,198.9
1,272.4
338.6
1,319.6
1,633.6
2,624.8
1,307.2
840.1
1,661.2
248.9
505.8
570.5
404.8
2,321.5
485.3
4,217.8
2,216.8
196.1
3,056.5
955.0
796.7
3,051.0
242.0
1,178.5
221.3
1,584.6
5,337.7
482.4
175.7
1,915.0
1,365.5
472.2
1,430.0
200.9
1999 Revenue
per capita
($/person)
331.32
221.40
230.31
256.27
227.20
226.74
416.43
286.68
498.86
364.66
165.47
352.82
249.00
389.03
228.39
256.97
239.95
231.98
348.48
264.27
254.26
215.97
211.53
234.42
299.93
280.46
321.79
249.23
665.38
270.03
330.61
249.09
233.66
264.46
312.54
252.21
229.03
236.82
206.20
296.95
183.62
243.40
242.68
282.47
249.89
191.64
252.14
338.94
336.13
309.01
190.29
1999 Tax Effort
Index
105
98
101
109
85
105
113
136
130
106
111
75
99
97
114
110
106
113
109
101
95
99
99
102
113
113
105
113
118
126
106
104
86
108
115
101
106
90
95
91
113
113
108
99
84
110
104
88
97
102
156
1999 Tax Revenue
($ millions)
1,447.84
137.16
1,100.51
653.84
7,530.44
919.68
1,366.74
216.03
258.91
5,510.46
1,288.71
418.27
311.67
4,718.33
1,357.28
737.36
636.84
918.85
1,523.56
331.14
1,314.94
1,333.67
2,086.51
1,119.50
830.40
1,533.66
284.07
415.23
1,203.85
324.35
2,692.33
433.38
4,251.83
2,023.35
198.05
2,839.09
769.08
785.33
2,473.19
294.22
713.50
178.45
1,330.75
5,661.84
532.22
113.79
1,732.97
1,951.04
607.37
1,622.46
91.27
n/a
73,117.7
268.13
100
73,125.30
268.16
100
see individual bases
49
117
84
85
87
100
81
137
79
143
128
56
176
94
150
75
87
84
77
120
98
100
82
79
86
99
92
114
82
211
80
116
89
101
91
101
93
81
99
81
122
61
81
84
106
110
65
90
143
129
113
45
Selective Sales--Motor Fuels
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 Base: Motor Fuel
(millions of gallons)
3,134.3
360.4
2,891.5
1,965.1
16,618.6
2,308.7
1,611.8
444.9
166.6
8,519.1
5,896.3
422.9
850.2
6,128.1
4,061.0
1,996.4
1,735.1
2,835.2
2,687.6
808.7
2,818.2
3,039.5
5,839.9
2,953.1
2,105.1
3,915.3
666.0
1,227.9
1,141.0
749.5
4,647.7
1,317.5
6,549.7
4,884.7
512.1
6,446.9
2,444.8
1,649.2
6,220.5
455.3
2,785.5
550.9
3,703.9
12,694.4
1,265.8
391.4
4,423.8
3,130.7
1,109.3
3,169.8
639.3
1999 Tax Capacity
($ millions)
593.6
68.3
547.6
372.2
3,147.6
437.3
305.3
84.3
31.6
1,613.5
1,116.8
80.1
161.0
1,160.7
769.2
378.1
328.6
537.0
509.0
153.2
533.8
575.7
1,106.1
559.3
398.7
741.6
126.1
232.6
216.1
142.0
880.3
249.5
1,240.5
925.2
97.0
1,221.1
463.1
312.4
1,178.2
86.2
527.6
104.4
701.5
2,404.3
239.8
74.1
837.9
593.0
210.1
600.4
121.1
1999 Capacity per capita
($/person)
135.85
110.19
114.61
145.88
94.96
107.81
93.02
111.84
60.80
106.78
143.39
67.57
128.65
95.70
129.42
131.78
123.82
135.58
116.43
122.24
103.21
93.23
112.14
117.12
144.01
135.61
142.90
139.59
119.45
118.19
108.10
143.42
68.17
120.93
153.06
108.48
137.90
94.19
98.23
87.02
135.77
142.33
127.93
119.95
112.57
124.85
121.91
103.01
116.28
114.34
252.49
272,690,813
158,891.4
30,094.4
110.36
18.94 cents per gallon
50
1999 Per Capita
Capacity Index
123
100
104
132
86
98
84
101
55
97
130
61
117
87
117
119
112
123
105
111
94
84
102
106
130
123
129
126
108
107
98
130
62
110
139
98
125
85
89
79
123
129
116
109
102
113
110
93
105
104
229
100
1999 Tax Revenue 1999 Revenue per capita
($ millions)
($/person)
538.31
123.19
38.01
61.36
584.75
122.37
380.09
148.97
3,034.05
91.54
515.77
127.16
544.67
165.95
103.12
136.85
30.97
59.66
2,093.59
138.55
566.40
72.73
134.26
113.25
212.49
169.76
1,514.05
124.84
663.94
111.72
340.77
118.76
326.00
122.83
444.70
112.27
536.58
122.73
172.98
138.04
680.06
131.50
636.55
103.08
1,074.82
108.97
580.83
121.63
403.44
145.72
665.50
121.70
160.49
181.80
264.94
159.03
300.05
165.84
119.65
99.62
483.23
59.34
247.19
142.07
505.23
27.77
1,145.97
149.78
104.89
165.53
1,377.97
122.41
384.44
114.48
405.54
122.29
746.78
62.26
119.40
120.51
351.00
90.33
107.52
146.66
769.91
140.40
2,592.32
129.33
312.71
146.82
56.62
95.36
794.80
115.64
718.25
124.77
237.13
131.23
909.08
173.14
62.62
130.56
30,094.42
110.36
1999 Tax Effort Index
91
56
107
102
96
118
178
122
98
130
51
168
132
130
86
90
99
83
105
113
127
111
97
104
101
90
127
114
139
84
55
99
41
124
108
113
83
130
63
138
67
103
110
108
130
76
95
121
113
151
52
100
Selective Sales--Alcoholic Beverages
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
1999 Tax Capacity
($ millions)
57.4
11.5
85.0
32.3
494.9
72.9
52.0
15.5
14.6
281.0
120.1
19.3
20.0
194.2
81.4
39.7
33.8
49.1
75.3
20.0
76.1
107.2
145.5
80.1
41.2
85.9
15.7
25.9
48.7
34.2
125.1
28.5
246.8
105.4
11.0
158.2
40.2
54.0
163.4
16.8
65.6
11.7
73.4
310.7
17.8
10.0
96.0
87.7
21.7
100.6
8.3
1999 Capacity per
capita
($/person)
13.14
18.63
17.80
12.65
14.93
17.98
15.84
20.61
28.06
18.59
15.42
16.24
15.96
16.01
13.71
13.83
12.73
12.40
17.23
15.98
14.72
17.36
14.75
16.77
14.89
15.72
17.78
15.52
26.93
28.43
15.37
16.39
13.56
13.77
17.37
14.05
11.98
16.30
13.63
16.91
16.89
16.01
13.38
15.50
8.34
16.86
13.96
15.24
12.00
19.16
17.39
1999 Per Capita
Capacity Index
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 Base:Total
Alcohol
(millions)
6.6
1.3
9.7
3.7
56.5
8.3
5.9
1.8
1.7
32.1
13.7
2.2
2.3
22.2
9.3
4.5
3.9
5.6
8.6
2.3
8.7
12.2
16.6
9.1
4.7
9.8
1.8
3.0
5.6
3.9
14.3
3.3
28.2
12.0
1.3
18.1
4.6
6.2
18.6
1.9
7.5
1.3
8.4
35.4
2.0
1.1
11.0
10.0
2.5
11.5
1.0
272,690,813
477.4
4,183.7
15.34
$8.76/gallon
51
1999 Revenue per
capita
($/person)
38.82
19.62
10.08
11.54
8.18
6.51
12.42
13.98
8.71
38.21
33.10
31.33
13.63
8.40
5.93
5.97
26.28
5.51
12.73
9.92
4.65
9.95
13.60
12.65
15.59
4.53
18.24
10.08
9.54
9.50
10.59
21.01
10.75
26.63
8.42
8.34
18.41
3.57
14.06
9.50
36.16
14.59
16.64
23.97
11.38
23.36
16.50
27.69
4.62
7.97
2.42
1999 Tax Effort
Index
86
121
116
82
97
117
103
134
183
121
100
106
104
104
89
90
83
81
112
104
96
113
96
109
97
102
116
101
176
185
100
107
88
90
113
92
78
106
89
110
110
104
87
101
54
110
91
99
78
125
113
1999 Tax Revenue
($ millions)
169.6
12.2
48.2
29.4
271.0
26.4
40.8
10.5
4.5
577.4
257.8
37.1
17.1
101.9
35.3
17.1
69.8
21.8
55.6
12.4
24.0
61.4
134.1
60.4
43.2
24.8
16.1
16.8
17.3
11.4
86.2
36.6
195.7
203.7
5.3
93.8
61.8
11.8
168.7
9.4
140.5
10.7
91.2
480.5
24.2
13.9
113.4
159.4
8.4
41.8
1.2
100
4,183.7
15.34
100
295
105
57
91
55
36
78
68
31
205
215
193
85
52
43
43
206
44
74
62
32
57
92
75
105
29
103
65
35
33
69
128
79
193
48
59
154
22
103
56
214
91
124
155
136
139
118
182
39
42
14
Selective Sales--Alcoholic Beverages, Distilled Spirits
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
1999 State Population 1999 Base:Distilled Spirits Consumption
(millions of gallons)
4,369,862
1.81
619,500
0.46
4,778,332
2.69
2,551,373
1.11
33,145,121
16.01
4,056,133
2.64
3,282,031
2.02
753,538
0.62
519,000
0.66
15,111,244
10.22
7,788,240
4.39
1,185,497
0.54
1,251,700
0.51
12,128,370
6.35
5,942,901
2.89
2,869,413
1.11
2,654,052
1.15
3,960,825
1.73
4,372,035
2.44
1,253,040
0.73
5,171,634
3.07
6,175,169
3.95
9,863,775
5.40
4,775,508
3.27
2,768,619
1.34
5,468,338
2.86
882,779
0.48
1,666,028
0.80
1,809,253
1.91
1,201,134
1.67
8,143,412
4.69
1,739,844
0.82
18,196,601
8.43
7,650,789
3.24
633,666
0.40
11,256,654
4.32
3,358,044
1.20
3,316,154
1.69
11,994,016
4.58
990,819
0.56
3,885,736
2.29
733,133
0.41
5,483,535
2.24
20,044,141
7.79
2,129,836
0.62
593,740
0.30
6,872,912
2.65
5,756,361
2.93
1,806,928
0.56
5,250,446
3.66
479,602
0.33
272,690,813
$13.65/gallon
138.51
1999 Tax Capacity
($ millions)
24.8
6.3
36.7
15.2
218.6
36.0
27.6
8.5
9.1
139.6
60.0
7.3
6.9
86.8
39.4
15.2
15.7
23.6
33.4
10.0
41.9
53.9
73.8
44.6
18.2
39.0
6.5
10.9
26.1
22.8
64.1
11.1
115.2
44.2
5.5
59.0
16.4
23.1
62.5
7.6
31.2
5.6
30.6
106.4
8.4
4.2
36.2
40.0
7.6
49.9
4.5
1999 Capacity
per capita
($/person)
5.67
10.24
7.68
5.95
6.60
8.88
8.40
11.29
17.47
9.24
7.70
6.20
5.53
7.15
6.63
5.30
5.91
5.95
7.64
7.95
8.09
8.74
7.48
9.34
6.59
7.13
7.36
6.57
14.42
19.01
7.87
6.41
6.33
5.78
8.70
5.25
4.87
6.98
5.21
7.69
8.04
7.68
5.59
5.31
3.95
6.99
5.27
6.95
4.20
9.51
9.28
1999 Per Capita
Capacity Index
1,891.8
6.94
52
1999 Revenue per
capita
($/person)
14.68
9.83
4.11
4.38
3.85
3.80
6.84
7.21
4.58
14.11
7.63
6.56
8.80
4.36
2.95
0.00
9.16
3.52
3.29
1.19
2.16
5.96
8.75
8.62
4.11
2.57
12.35
3.45
5.00
0.03
6.36
7.03
6.96
14.65
3.92
3.09
8.71
0.00
8.62
5.01
15.26
6.19
8.63
8.40
5.13
15.12
7.75
19.69
0.00
5.79
1.62
1999 Tax Effort
Index
81.66
147.62
110.73
85.73
95.08
127.94
121.14
162.77
251.88
133.14
111.03
89.34
79.66
103.12
95.61
76.47
85.12
85.74
110.05
114.54
116.68
125.92
107.78
134.68
94.93
102.84
106.16
94.71
207.89
274.05
113.37
92.33
91.25
83.32
125.36
75.61
70.26
100.60
75.10
110.77
115.90
110.64
80.55
76.49
56.94
100.80
75.92
100.19
60.58
137.05
133.82
1999 Tax Revenue
($ millions)
64.16
6.09
19.65
11.17
127.52
15.43
22.43
5.43
2.38
213.22
59.43
7.77
11.01
52.88
17.51
0.00
24.30
13.94
14.36
1.49
11.16
36.81
86.34
41.17
11.39
14.07
10.90
5.74
9.05
0.04
51.80
12.24
126.73
112.12
2.48
34.79
29.24
0.00
103.38
4.96
59.29
4.54
47.34
168.35
10.93
8.98
53.29
113.37
0.00
30.41
0.78
100.00
1891.84
6.94
100
259
96
54
74
58
43
81
64
26
153
99
106
159
61
44
0
155
59
43
15
27
68
117
92
62
36
168
52
35
0
81
110
110
254
45
59
179
0
165
65
190
81
154
158
130
216
147
283
0
61
17
Selective Sales--Alcoholic Beverages, Beer
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
272690813.00
$6.81/gallon
1999 Base:Beer
Consumption
(millions of gallons)
4.18
0.67
5.72
2.32
28.54
4.44
2.59
0.85
0.65
16.88
7.69
1.29
1.15
12.55
5.48
3.12
2.37
3.45
5.34
1.19
4.37
5.72
9.38
4.83
3.16
5.94
1.11
1.91
2.73
1.69
6.51
2.10
14.18
7.30
0.78
11.96
3.05
3.30
12.08
0.96
4.52
0.85
5.44
24.25
1.25
0.61
6.61
5.15
1.77
6.71
0.55
1999 Tax
Capacity
($ millions)
28.5
4.5
39.0
15.8
194.6
30.3
17.7
5.8
4.4
115.1
52.5
8.8
7.8
85.6
37.4
21.3
16.2
23.6
36.4
8.1
29.8
39.0
64.0
33.0
21.6
40.5
7.5
13.0
18.6
11.5
44.4
14.3
96.7
49.8
5.3
81.5
20.8
22.5
82.4
6.6
30.8
5.8
37.1
165.4
8.5
4.1
45.0
35.1
12.1
45.8
3.8
1999 Capacity per capita
($/person)
6.53
7.34
8.16
6.20
5.87
7.46
5.39
7.73
8.54
7.62
6.74
7.40
6.25
7.06
6.29
7.42
6.09
5.95
8.32
6.46
5.76
6.32
6.49
6.90
7.79
7.40
8.54
7.82
10.30
9.60
5.45
8.24
5.31
6.50
8.40
7.24
6.20
6.78
6.87
6.63
7.94
7.87
6.76
8.25
4.00
6.98
6.55
6.10
6.69
8.72
7.83
1999 Per Capita Capacity Index
271.24
1,849.6
6.78
53
96.24
108.24
120.28
91.46
86.57
110.04
79.43
114.00
125.91
112.28
99.32
109.06
92.13
104.04
92.75
109.38
89.79
87.68
122.74
95.32
84.87
93.12
95.64
101.73
114.82
109.12
125.96
115.23
151.81
141.54
80.34
121.52
78.32
95.89
123.83
106.80
91.40
99.89
101.27
97.81
117.04
116.01
99.73
121.65
58.93
102.86
96.63
89.89
98.65
128.57
115.50
1999 Tax Revenue
($ millions)
98.29
4.89
20.53
15.77
124.42
8.02
11.65
2.95
1.28
256.46
174.94
25.01
3.58
38.94
14.32
13.25
39.83
6.17
39.82
9.08
8.98
13.48
40.52
15.65
30.61
7.93
3.44
9.66
5.27
11.35
17.55
19.72
60.66
82.38
2.52
52.31
27.35
6.17
25.48
2.55
74.80
5.43
30.95
283.76
10.76
3.84
39.98
30.64
7.21
9.16
0.23
1999 Revenue per
capita
($/person)
22.49
7.90
4.30
6.18
3.75
1.98
3.55
3.92
2.47
16.97
22.46
21.10
2.86
3.21
2.41
4.62
15.01
1.56
9.11
7.25
1.74
2.18
4.11
3.28
11.06
1.45
3.90
5.80
2.92
9.45
2.15
11.33
3.33
10.77
3.98
4.65
8.14
1.86
2.12
2.57
19.25
7.41
5.64
14.16
5.05
6.46
5.82
5.32
3.99
1.75
0.48
100.00
1849.56
6.78
1999 Tax Effort Index
345
108
53
100
64
26
66
51
29
223
333
285
46
45
38
62
246
26
109
112
30
35
63
48
142
20
46
74
28
98
40
138
63
166
47
64
131
27
31
39
243
94
83
172
126
93
89
87
60
20
6
100
Selective Sales--Alcoholic Beverages, Wine
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
1999 State Population 1999 Base:Wine Consumption
(millions of gallons)
4,369,862
0.56
619,500
0.19
4,778,332
1.30
2,551,373
0.25
33,145,121
11.93
4,056,133
1.25
3,282,031
1.32
753,538
0.29
519,000
0.35
15,111,244
4.97
7,788,240
1.61
1,185,497
0.37
1,251,700
0.63
12,128,370
3.25
5,942,901
0.93
2,869,413
0.29
2,654,052
0.34
3,960,825
0.43
4,372,035
0.81
1,253,040
0.37
5,171,634
1.26
6,175,169
2.56
9,863,775
1.82
4,775,508
1.04
2,768,619
0.21
5,468,338
1.02
882,779
0.21
1,666,028
0.24
1,809,253
0.92
1,201,134
0.53
8,143,412
3.08
1,739,844
0.33
18,196,601
5.55
7,650,789
1.49
633,666
0.07
11,256,654
1.77
3,358,044
0.34
3,316,154
1.18
11,994,016
1.99
990,819
0.39
3,885,736
0.68
733,133
0.08
5,483,535
0.69
20,044,141
3.41
2,129,836
0.16
593,740
0.23
6,872,912
1.69
5,756,361
1.93
1,806,928
0.15
5,250,446
1.11
479602.00
0.07
Totals
RTS rate
272690813.00
$6.54/gallon
67.62
1999 Tax Capacity
($ millions)
3.6
1.2
8.5
1.6
78.0
8.1
8.6
1.9
2.3
32.5
10.6
2.4
4.1
21.3
6.0
1.9
2.2
2.8
5.3
2.4
8.2
16.8
11.9
6.8
1.4
6.6
1.4
1.6
6.0
3.5
20.2
2.2
36.3
9.7
0.5
11.6
2.2
7.7
13.0
2.6
4.4
0.5
4.5
22.3
1.1
1.5
11.1
12.6
1.0
7.3
0.5
1999 Capacity
per capita
($/person)
0.83
1.96
1.78
0.64
2.35
2.01
2.63
2.56
4.38
2.15
1.35
2.06
3.27
1.75
1.02
0.67
0.83
0.70
1.22
1.92
1.59
2.72
1.21
1.42
0.49
1.21
1.55
0.94
3.31
2.91
2.47
1.26
2.00
1.27
0.74
1.03
0.66
2.32
1.09
2.58
1.14
0.72
0.82
1.11
0.50
2.54
1.61
2.19
0.53
1.38
1.02
1999 Per Capita
Capacity Index
442.3
1.62
54
1999 Revenue
per capita
($/person)
1.65
1.89
1.67
0.98
0.57
0.73
2.03
2.85
1.66
7.13
3.01
3.67
1.97
0.83
0.58
1.35
2.12
0.43
0.33
1.48
0.76
1.81
0.74
0.75
0.42
0.51
1.99
0.83
1.62
0.02
2.07
2.65
0.46
1.21
0.52
0.60
1.56
1.71
3.32
1.92
1.66
0.98
2.36
1.42
1.19
1.78
2.93
2.67
0.63
0.43
0.32
1999 Tax Effort
Index
51.40
120.75
109.63
39.67
145.11
123.88
162.13
157.61
270.01
132.54
83.55
126.71
201.84
108.20
62.77
41.11
51.28
43.37
75.08
118.43
97.90
167.44
74.47
87.57
30.08
74.85
95.47
57.85
204.28
179.28
152.57
77.53
123.09
78.35
45.82
63.45
40.83
143.19
66.93
158.93
70.21
44.55
50.74
68.58
30.96
156.55
99.37
135.24
32.47
85.14
62.64
1999 Tax
Revenue
($ millions)
7.19
1.17
7.97
2.49
19.06
2.94
6.68
2.15
0.86
107.72
23.42
4.35
2.47
10.11
3.42
3.88
5.62
1.70
1.45
1.86
3.91
11.16
7.29
3.57
1.18
2.80
1.75
1.39
2.93
0.02
16.86
4.61
8.28
9.23
0.33
6.75
5.23
5.65
39.79
1.90
6.43
0.72
12.95
28.36
2.53
1.05
20.14
15.38
1.14
2.25
0.15
100.00
442.27
1.62
100
197
97
94
152
24
36
77
111
38
332
222
179
60
47
57
203
255
61
27
77
48
67
61
53
87
42
128
89
49
1
84
211
23
95
70
58
235
73
306
74
145
136
287
127
237
70
182
122
120
31
32
Selective Sales--Tobacco
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
1999 Tax Capacity
($ millions)
161.7
16.4
107.2
98.0
578.9
117.9
91.2
38.9
10.3
493.4
273.6
14.7
33.9
327.5
296.1
99.8
84.8
248.4
165.2
40.5
138.1
140.8
304.5
144.3
109.3
240.8
27.8
51.8
65.8
76.8
195.2
39.4
435.9
331.6
18.1
446.8
141.0
97.8
414.6
32.7
159.1
23.5
237.9
501.3
34.0
20.9
262.2
117.9
77.8
168.7
19.9
1999 Capacity per
capita
($/person)
37.01
26.42
22.43
38.39
17.47
29.08
27.78
51.65
19.75
32.65
35.13
12.41
27.10
27.01
49.83
34.77
31.93
62.72
37.79
32.32
26.71
22.80
30.87
30.21
39.47
44.03
31.52
31.11
36.36
63.96
23.97
22.64
23.96
43.35
28.59
39.69
41.98
29.49
34.57
33.03
40.94
32.04
43.38
25.01
15.98
35.18
38.15
20.49
43.08
32.13
41.54
1999 Per Capita Capacity
Index
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 Total Tobacco Tax Base
(packages taxed)
(millions)
424.1
42.9
281.1
256.9
1,518.0
309.3
239.1
102.1
26.9
1,293.8
717.5
38.6
89.0
858.9
776.5
261.6
222.2
651.4
433.2
106.2
362.2
369.2
798.6
378.3
286.6
631.4
73.0
135.9
172.5
201.4
511.8
103.3
1,143.2
869.7
47.5
1,171.6
369.7
256.4
1,087.3
85.8
417.1
61.6
623.8
1,314.7
89.3
54.8
687.6
309.2
204.1
442.4
52.2
272,690,813
21,961.6
8,374.9
30.71
38.13 cents per pack
55
1999 Revenue per
capita
($/person)
19.00
83.60
34.08
37.08
27.15
17.20
39.77
32.45
32.96
30.04
11.88
35.67
22.76
47.27
15.13
34.26
20.55
4.46
19.60
62.54
24.90
46.06
62.39
38.72
20.58
23.88
15.95
28.26
35.37
61.41
51.27
14.22
38.26
5.84
36.34
26.48
23.16
58.44
27.55
62.04
7.76
27.86
15.49
31.13
23.69
22.86
7.32
48.38
18.31
50.82
12.06
1999 Tax Effort
Index
121
86
73
125
57
95
90
168
64
106
114
40
88
88
162
113
104
204
123
105
87
74
101
98
129
143
103
101
118
208
78
74
78
141
93
129
137
96
113
108
133
104
141
81
52
115
124
67
140
105
135
1999 Tax
Revenue
($ millions)
83.01
51.79
162.84
94.59
899.89
69.75
130.54
24.46
17.11
453.90
92.50
42.28
28.49
573.30
89.89
98.31
54.55
17.67
85.69
78.36
128.79
284.44
615.45
184.89
56.98
130.60
14.08
47.08
64.00
73.77
417.55
24.75
696.19
44.69
23.03
298.10
77.76
193.81
330.42
61.47
30.15
20.42
84.95
624.07
50.46
13.57
50.34
278.49
33.08
266.82
5.79
100
8,374.87
30.71
100
51
316
152
97
155
59
143
63
167
92
34
287
84
175
30
99
64
7
52
193
93
202
202
128
52
54
51
91
97
96
214
63
160
13
127
67
55
198
80
188
19
87
36
124
148
65
19
236
42
158
29
Selective Sales--Insurance
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
1999 Life
Insurance
($ millions)
4,734.5
656.0
7,011.5
2,798.0
43,108.0
7,376.0
11,529.5
4,003.0
2,467.5
24,310.0
9,568.5
1,680.0
1,803.0
26,388.0
8,424.5
6,073.0
4,635.5
3,715.5
5,369.0
1,484.0
8,943.5
17,806.0
15,251.5
7,821.5
3,085.0
8,732.0
852.0
3,812.5
2,074.5
2,394.5
19,117.5
1,675.5
36,529.0
12,231.0
853.5
17,668.5
3,601.0
4,173.0
22,559.5
1,619.0
4,367.5
1,197.5
7,416.5
29,614.5
2,512.0
878.0
11,266.0
7,368.0
1,715.5
9,211.0
563.0
1999 Total
Insurance Base
($ millions)
8,738.5
1,413.8
11,758.7
5,291.4
79,235.8
12,369.6
16,149.0
5,217.7
3,363.1
43,522.5
17,488.9
2,928.1
2,975.0
40,170.7
14,830.7
8,922.9
7,468.4
7,366.4
10,356.4
2,630.8
14,116.0
25,263.4
26,226.7
13,502.8
5,544.7
14,272.6
1,764.0
5,785.3
4,048.3
3,696.9
30,474.3
3,235.0
58,616.5
19,541.6
1,613.7
28,805.2
6,834.3
7,772.5
35,268.3
2,787.1
8,526.9
2,049.3
12,706.3
49,900.1
4,337.8
1,525.7
17,331.0
12,798.9
3,262.3
14,714.9
1,023.4
1999 Tax
Capacity
($ millions)
113.68
18.39
152.97
68.84
1,030.78
160.92
210.08
67.88
43.75
566.18
227.51
38.09
38.70
522.58
192.93
116.08
97.16
95.83
134.73
34.22
183.63
328.65
341.18
175.66
72.13
185.67
22.95
75.26
52.66
48.09
396.44
42.08
762.54
254.22
20.99
374.73
88.91
101.11
458.80
36.26
110.93
26.66
165.30
649.15
56.43
19.85
225.46
166.50
42.44
191.43
13.31
1999 Capacity per
capita
($/person)
26.01
29.69
32.01
26.98
31.10
39.67
64.01
90.08
84.30
37.47
29.21
32.13
30.92
43.09
32.46
40.45
36.61
24.19
30.82
27.31
35.51
53.22
34.59
36.78
26.05
33.95
25.99
45.17
29.11
40.04
48.68
24.19
41.91
33.23
33.13
33.29
26.48
30.49
38.25
36.59
28.55
36.36
30.14
32.39
26.49
33.43
32.80
28.92
23.49
36.46
27.76
1999 Per Capita
Capacity Index
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 Casuality/Property
Insurance
($ millions)
4,004.0
757.8
4,747.2
2,493.4
36,127.8
4,993.6
4,619.5
1,214.7
895.6
19,212.5
7,920.4
1,248.1
1,172.0
13,782.7
6,406.2
2,849.9
2,832.9
3,650.9
4,987.4
1,146.8
5,172.5
7,457.4
10,975.2
5,681.3
2,459.7
5,540.6
912.0
1,972.8
1,973.8
1,302.4
11,356.8
1,559.5
22,087.5
7,310.6
760.2
11,136.7
3,233.3
3,599.5
12,708.8
1,168.1
4,159.4
851.8
5,289.8
20,285.6
1,825.8
647.7
6,065.0
5,430.9
1,546.8
5,503.9
460.4
272,690,813
295,499.1
444,046.0
739,545.1
9,620.71
35.28
1.30 cents per dollar
56
1999 Revenue
per capita
($/person)
43.12
45.83
31.79
26.71
38.13
29.73
54.12
67.86
49.46
22.26
29.59
45.58
41.80
17.99
26.44
39.85
29.49
53.72
54.90
33.41
34.43
54.47
20.22
37.57
40.33
39.61
44.01
20.70
64.62
47.72
35.94
46.78
39.38
38.06
33.10
31.70
42.76
16.32
36.03
31.94
20.52
47.81
46.91
37.48
36.46
34.36
35.63
41.52
54.20
20.13
20.94
1999 Tax Effort
Index
74
84
91
76
88
112
181
255
239
106
83
91
88
122
92
115
104
69
87
77
101
151
98
104
74
96
74
128
83
113
138
69
119
94
94
94
75
86
108
104
81
103
85
92
75
95
93
82
67
103
79
1999 Tax
Revenue
($ millions)
188.43
28.39
151.88
68.16
1,263.89
120.61
177.63
51.13
25.67
336.34
230.46
54.04
52.32
218.19
157.14
114.35
78.26
212.76
240.05
41.87
178.08
336.37
199.46
179.44
111.67
216.58
38.85
34.50
116.92
57.32
292.64
81.39
716.58
291.20
20.98
356.86
143.58
54.13
432.18
31.64
79.72
35.05
257.22
751.17
77.66
20.40
244.91
238.99
97.94
105.68
10.04
100
9,620.71
35.28
100
166
154
99
99
123
75
85
75
59
59
101
142
135
42
81
99
81
222
178
122
97
102
58
102
155
117
169
46
222
119
74
193
94
115
100
95
161
54
94
87
72
131
156
116
138
103
109
144
231
55
75
Selective Sales-Public Utilities
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
1999 State Population
1999 Gas
Revenue
1999 Electric
Revenue
1999 Telephone
Revenue
1999 Base:Total
Revenue
1999 Tax Capacity
1999 Capacity per
capita
1999 Per Capita
Capacity Index
1999 Tax
Revenue
1999 Revenue
per capita
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
($ millions)
612.1
97.1
512.9
427.1
4,352.7
806.1
661.1
141.2
176.6
433.4
525.2
38.2
189.8
2,627.8
1,327.5
648.8
1,167.8
478.7
762.9
29.9
669.0
1,344.1
2,469.1
1,097.4
319.4
1,054.6
154.9
350.4
291.3
116.3
2,435.1
265.8
4,648.3
862.6
100.0
2,388.9
593.0
533.4
2,300.6
227.1
489.0
100.4
877.6
2,488.4
793.0
39.9
882.6
689.2
331.3
1,298.4
107.2
($ millions)
4,430.1
512.8
4,131.1
2,266.5
20,115.3
2,385.6
2,975.6
731.3
769.0
12,973.0
7,056.0
1,096.7
862.4
9,508.7
5,015.2
2,254.8
2,123.4
3,226.8
4,519.9
1,156.7
4,101.4
4,520.8
7,258.4
3,291.4
2,514.2
4,189.5
634.3
1,219.5
1,498.8
1,123.0
6,993.1
1,208.6
13,773.2
7,372.1
484.7
10,357.1
2,556.4
2,248.1
8,643.0
628.9
4,047.0
496.2
5,198.6
18,364.8
1,066.3
547.7
5,389.1
3,767.6
1,363.8
3,445.4
504.2
($ millions)
3,553.0
627.0
4,158.5
2,154.0
29,038.0
4,543.0
3,289.0
736.5
1,333.0
16,132.5
7,974.0
989.0
1,051.0
11,465.5
4,954.5
2,354.5
2,446.0
3,243.0
3,672.5
1,150.0
5,043.5
6,449.5
9,026.5
4,366.0
2,150.0
5,027.5
838.5
1,662.0
1,738.0
1,279.5
9,462.0
1,475.5
18,817.5
7,651.5
629.5
9,674.0
2,639.5
3,014.0
10,539.5
902.5
3,591.5
675.5
4,740.5
18,304.0
1,673.5
643.0
6,798.0
5,391.5
1,410.0
4,476.5
487.5
($ millions)
8,595.3
1,236.9
8,802.5
4,847.7
53,506.0
7,734.6
6,925.8
1,609.0
2,278.7
29,538.9
15,555.2
2,123.9
2,103.1
23,602.0
11,297.2
5,258.0
5,737.2
6,948.5
8,955.3
2,336.6
9,814.0
12,314.4
18,754.0
8,754.8
4,983.6
10,271.6
1,627.6
3,231.9
3,528.1
2,518.8
18,890.2
2,949.9
37,239.0
15,886.1
1,214.2
22,420.0
5,788.9
5,795.5
21,483.1
1,758.5
8,127.4
1,272.1
10,816.7
39,157.2
3,532.7
1,230.6
13,069.7
9,848.3
3,105.2
9,220.2
1,098.8
($ millions)
284.5
40.9
291.3
160.4
1,770.7
256.0
229.2
53.2
75.4
977.6
514.8
70.3
69.6
781.1
373.9
174.0
189.9
230.0
296.4
77.3
324.8
407.5
620.7
289.7
164.9
339.9
53.9
107.0
116.8
83.4
625.2
97.6
1,232.4
525.7
40.2
742.0
191.6
191.8
711.0
58.2
269.0
42.1
358.0
1,295.9
116.9
40.7
432.5
325.9
102.8
305.1
36.4
($/person)
65.09
66.08
60.97
62.88
53.42
63.11
69.84
70.66
145.30
64.69
66.10
59.29
55.61
64.40
62.91
60.64
71.54
58.06
67.79
61.71
62.80
66.00
62.92
60.67
59.57
62.16
61.02
64.20
64.54
69.40
76.77
56.11
67.73
68.72
63.41
65.91
57.05
57.84
59.28
58.74
69.22
57.42
65.28
64.65
54.89
68.59
62.93
56.62
56.87
58.12
75.82
103
105
97
100
85
100
111
112
231
103
105
94
88
102
100
96
114
92
108
98
100
105
100
96
95
99
97
102
102
110
122
89
108
109
101
105
91
92
94
93
110
91
104
103
87
109
100
90
90
92
120
($ millions)
484.45
3.69
149.22
75.51
1,995.14
108.13
167.70
25.96
180.35
1,998.99
161.86
149.19
12.61
1,943.17
6.14
14.92
102.65
147.58
141.28
0.62
293.29
0.00
50.92
52.30
31.19
331.53
16.55
44.45
73.74
56.58
1,096.47
40.90
2,093.27
344.32
32.15
696.46
91.29
118.21
762.44
66.59
92.94
2.87
53.15
1,174.81
68.78
9.17
526.60
553.66
220.49
294.83
11.26
($/person)
110.86
5.96
31.23
29.59
60.19
26.66
51.10
34.45
347.49
132.29
20.78
125.84
10.08
160.22
1.03
5.20
38.68
37.26
32.31
0.49
56.71
0.00
5.16
10.95
11.27
60.63
18.74
26.68
40.75
47.10
134.65
23.51
115.04
45.00
50.74
61.87
27.19
35.65
63.57
67.20
23.92
3.91
9.69
58.61
32.29
15.45
76.62
96.18
122.02
56.15
23.47
170
9
51
47
113
42
73
49
239
204
31
212
18
249
2
9
54
64
48
1
90
0
8
18
19
98
31
42
63
68
175
42
170
65
80
94
48
62
107
114
35
7
15
91
59
23
122
170
215
97
31
272,690,813
46,335.2
217,052.7
255,441.0
518,828.9
17,170.3
62.97
100
17,170.34
62.97
100
3.31 cents per dollar
57
1999 Tax
Effort Index
Selective Sales-Pari-Mutuel
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 Horse
Handle
($ millions)
45.9
0.0
139.4
129.1
2,410.6
75.6
205.7
150.2
0.0
870.5
0.0
0.0
30.9
1,103.8
155.3
39.1
46.4
630.8
397.6
69.2
567.2
219.0
416.6
72.2
0.0
0.0
10.9
112.0
502.3
173.9
1,228.1
98.8
2,746.0
0.0
88.6
627.7
217.5
60.1
1,139.5
68.4
0.0
25.6
0.0
478.9
0.0
0.0
121.3
158.5
121.2
61.3
12.0
272,690,813
15,827.8
1999 State Population
1999 Dog Handle
($ millions)
224.1
0.0
130.4
109.4
0.0
124.7
58.8
0.0
0.0
693.1
0.0
0.0
4.3
0.0
0.0
27.8
69.4
0.0
0.0
0.0
0.0
197.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
69.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
38.9
0.0
32.9
0.0
12.3
0.0
145.9
0.0
0.0
0.0
0.0
97.8
92.8
0.0
1999 Jai-Alai
Handle
($ millions)
0.0
0.0
0.0
0.0
0.0
0.0
65.9
0.0
0.0
135.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1999 Base:Total PariMutuel Handle
($ millions)
270.0
0.0
269.8
238.5
2,410.6
200.3
330.3
150.2
0.0
1,698.7
0.0
0.0
35.2
1,103.8
155.3
66.9
115.9
630.8
397.6
69.2
567.2
416.6
416.6
72.2
0.0
0.0
10.9
112.0
502.3
243.7
1,228.1
98.8
2,746.0
0.0
88.6
627.7
217.5
99.0
1,139.5
103.4
0.0
37.9
0.0
624.9
0.0
0.0
121.3
158.5
219.0
154.1
12.0
1999 Tax
Capacity
($ millions)
5.68
0.00
5.68
5.02
50.73
4.22
6.95
3.16
0.00
35.75
0.00
0.00
0.74
23.23
3.27
1.41
2.44
13.27
8.37
1.46
11.94
8.77
8.77
1.52
0.00
0.00
0.23
2.36
10.57
5.13
25.84
2.08
57.79
0.00
1.86
13.21
4.58
2.08
23.98
2.18
0.00
0.80
0.00
13.15
0.00
0.00
2.55
3.33
4.61
3.24
0.25
1999
Capacity per
capita
($/person)
1.30
0.00
1.19
1.97
1.53
1.04
2.12
4.19
0.00
2.37
0.00
0.00
0.59
1.92
0.55
0.49
0.92
3.35
1.91
1.16
2.31
1.42
0.89
0.32
0.00
0.00
0.26
1.41
5.84
4.27
3.17
1.20
3.18
0.00
2.94
1.17
1.36
0.63
2.00
2.20
0.00
1.09
0.00
0.66
0.00
0.00
0.37
0.58
2.55
0.62
0.52
2,130.1
203.0
18,160.9
382.17
1.40
2.10 cents per dollar
58
1999 Per Capita
Capacity Index
93
0
85
140
109
74
151
299
0
169
0
0
42
137
39
35
66
239
137
83
165
101
63
23
0
0
19
101
417
305
226
85
227
0
210
84
97
45
143
157
0
78
0
47
0
0
27
41
182
44
37
1999 Tax
Revenue
($ millions)
3.82
0.00
2.95
6.23
64.08
6.11
11.03
0.21
0.00
50.78
0.00
0.00
0.00
37.05
3.67
3.35
4.12
26.76
5.41
4.67
0.72
8.27
13.29
0.88
0.00
0.00
0.13
0.70
0.00
3.64
0.00
0.70
36.92
0.00
0.00
16.53
4.37
1.20
30.18
5.81
0.00
1.76
0.00
13.34
0.00
0.00
0.00
1.91
7.95
3.39
0.29
100
382.17
1999 Revenue per 1999 Tax Effort
capita
Index
($/person)
0.87
67
0.00
0
0.62
52
2.44
124
1.93
126
1.51
145
3.36
159
0.27
7
0.00
0
3.36
142
0.00
0
0.00
0
0.00
0
3.05
160
0.62
112
1.17
238
1.55
169
6.75
202
1.24
65
3.72
320
0.14
6
1.34
94
1.35
152
0.18
58
0.00
0
0.00
0
0.15
57
0.42
30
0.00
0
3.03
71
0.00
0
0.40
34
2.03
64
0.00
0
0.00
0
1.47
125
1.30
95
0.36
58
2.52
126
5.86
267
0.00
0
2.40
221
0.00
0
0.67
101
0.00
0
0.00
0
0.00
0
0.33
57
4.40
172
0.65
104
0.61
117
1.40
100
Selective Sales--Amusements
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
1999 Tax
Capacity
($ millions)
19.1
7.4
99.4
10.7
472.0
92.8
101.5
11.1
5.0
321.4
60.7
15.2
6.8
138.7
92.8
37.4
17.4
25.4
83.3
11.9
51.2
65.0
98.0
56.6
53.8
67.3
2.2
11.0
59.9
15.3
73.5
26.1
241.8
74.7
6.9
100.6
25.7
37.5
101.0
9.7
46.3
12.2
48.5
163.2
17.5
10.1
58.4
71.2
12.8
60.5
1.6
1999 Capacity per
capita
($/person)
4.36
11.90
20.79
4.18
14.24
22.89
30.93
14.67
9.71
21.27
7.80
12.82
5.43
11.44
15.61
13.04
6.56
6.40
19.06
9.51
9.90
10.52
9.94
11.86
19.42
12.30
2.51
6.59
33.08
12.73
9.03
14.99
13.29
9.76
10.89
8.93
7.65
11.30
8.42
9.75
11.92
16.59
8.85
8.14
8.22
16.95
8.49
12.36
7.06
11.53
3.42
1999 Per Capita Capacity
Index
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 Total Amusements Base-Adjusted
($ millions)
515.2
199.3
2,685.6
288.1
12,756.1
2,509.3
2,743.4
298.8
136.1
8,686.1
1,641.8
410.6
183.8
3,748.6
2,507.5
1,011.4
470.9
685.2
2,252.7
322.0
1,384.2
1,755.9
2,649.3
1,530.2
1,453.2
1,818.4
59.9
296.9
1,617.7
413.1
1,987.4
704.8
6,534.7
2,018.5
186.6
2,717.7
694.4
1,013.2
2,729.5
261.1
1,252.0
328.7
1,312.1
4,409.7
473.5
271.9
1,578.0
1,923.1
344.8
1,635.7
44.4
272,690,813
88,962.4
3,291.5
12.07
1999 State Population
3.70 cents per dollar
59
1999 Revenue per
capita
($/person)
0.02
3.54
0.15
0.09
0.00
17.99
88.67
0.00
0.00
0.00
0.00
0.00
0.00
30.95
68.30
53.59
0.37
0.06
105.68
0.00
1.95
1.06
0.61
13.14
67.67
30.11
42.87
3.79
350.31
1.52
40.09
1.66
0.04
0.00
17.59
0.00
2.51
0.03
0.06
0.00
8.95
0.03
0.00
1.15
0.00
0.00
0.02
0.00
0.00
0.11
0.00
1999 Tax Effort
Index
36
99
172
35
118
190
256
122
80
176
65
106
45
95
129
108
54
53
158
79
82
87
82
98
161
102
21
55
274
105
75
124
110
81
90
74
63
94
70
81
99
137
73
67
68
140
70
102
58
95
28
1999 Tax
Revenue
($ millions)
0.09
2.19
0.72
0.22
0.00
72.99
291.03
0.00
0.00
0.00
0.00
0.00
0.00
375.33
405.93
153.76
0.98
0.24
462.03
0.00
10.10
6.52
5.99
62.76
187.34
164.66
37.85
6.32
633.80
1.83
326.46
2.89
0.69
0.00
11.15
0.00
8.43
0.11
0.69
0.00
34.76
0.02
0.00
22.96
0.00
0.00
0.11
0.00
0.00
0.57
0.00
100
3,291.50
12.07
100
0
30
1
2
0
79
287
0
0
0
0
0
0
271
438
411
6
1
554
0
20
10
6
111
348
245
1,709
58
1,059
12
444
11
0
0
161
0
33
0
1
0
75
0
0
14
0
0
0
0
0
1
0
Selective Sales--Adjustments to Amusements, Sales--(receipts $1000s)
State
NAICS Code:
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware*
D.C.
Florida
Georgia
Hawaii
Idaho*
Illinois
Indiana
Iowa*
Kansas
Kentucky
Louisiana
Maine*
Maryland
Massachusetts
Michigan
Minnesota
Mississippi*
Missouri
Montana
Nebraska*
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota*
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island*
South Carolina
South Dakota*
Tennessee
Texas
Utah*
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming*
U.S. Total
Arts,
Entertainment and
Recreation
71
435,740
168,275
2,033,290
228,733
15,913,820
1,909,633
2,526,777
240,140
161,944
7,871,475
1,533,747
409,640
174,062
3,640,282
1,918,337
919,753
374,529
550,206
1,958,063
254,412
1,412,354
1,578,529
2,202,782
1,469,670
1,394,046
1,803,947
39,485
258,637
1,667,501
365,047
1,981,156
520,434
7,028,973
1,632,553
164,293
2,308,609
531,352
834,870
2,439,343
234,849
1,107,083
299,166
1,228,665
3,743,828
412,404
226,937
1,397,864
1,620,069
273,339
1,327,454
26,261
Promoters of Performing
Arts, Sports and Similar
Events
7113
28,648
4,357
125,879
5,004
813,429
124,570
127,459
0
59,298
414,764
236,642
14,804
7,681
248,477
61,860
16,952
18,418
17,923
58,455
0
139,203
174,926
175,885
76,253
0
167,428
989
0
17,156
4,278
158,214
7,390
550,098
171,739
0
115,562
12,280
41,318
152,554
0
20,293
2,711
96,010
319,033
50,745
4,126
71,123
26,325
4,038
47,281
0
Agents/Managers for Artists, Athletes
and Other Public Figures
7114
5,051
0
9,175
1,406
974,826
12,893
20,430
0
22,881
132,176
16,097
6,342
0
43,279
6,173
0
2,513
2,414
2,704
0
13,061
37,227
26,757
9,862
0
10,972
0
0
15,407
732
61,360
3,480
624,138
16,597
0
111,885
3,077
9,843
17,388
0
2,107
0
59,006
62,745
0
2,114
19,756
20,628
0
4,990
0
Independent Artists,
Writers and Performers
7115
4,420
1,624
35,230
3,135
3,853,117
36,120
51,205
0
20,273
130,623
41,073
5,721
5,358
84,224
15,133
8,243
13,414
2,166
18,434
0
43,565
64,940
88,584
64,643
6,349
33,660
0
5,296
112,333
11,794
114,385
24,835
931,438
26,264
0
36,880
5,770
19,460
47,998
6,457
10,094
1,443
40,429
127,671
19,581
7,004
62,613
55,076
485
16,953
0
Coin-Operated Amusement
Devices (Except Slots)
7139905
15,887
1,327
15,898
10,544
110,047
22,930
9,634
2,965
0
46,736
45,334
7,497
8,078
113,659
38,661
40,243
12,686
13,362
58,298
3,406
24,395
33,763
32,918
32,389
9,833
34,685
0
12,895
17,964
13,148
36,621
4,461
71,516
37,340
3,916
73,541
13,616
19,216
94,699
8,299
181,216
19,934
26,356
127,336
10,355
2,647
38,248
37,348
18,655
60,857
0
Motion Pictures and Video
Exhibition
51213
57,409
25,065
169,564
44,785
1,297,474
140,991
98,494
17,131
23,186
438,363
170,100
62,133
29,524
363,784
140,019
55,139
59,661
69,298
82,836
22,420
134,132
197,911
266,476
130,020
33,616
140,864
21,890
36,434
56,156
25,343
248,995
55,521
634,590
150,820
14,222
247,631
64,315
108,408
248,397
19,769
65,870
13,544
110,836
609,928
72,073
16,111
175,456
183,552
22,991
112,930
11,142
Amusements
Tax Base
85,088,464
5,045,093
2,409,918
6,361,000
1,705,888
7,597,319
77,163,884
60
439,143
186,032
2,016,672
253,429
11,459,875
1,854,111
2,416,543
254,306
82,678
7,585,539
1,364,701
437,409
182,469
3,514,427
1,936,529
909,454
387,159
583,639
1,903,008
273,426
1,326,262
1,465,584
2,145,114
1,416,543
1,411,480
1,698,066
60,386
276,880
1,560,797
360,438
1,859,571
535,789
5,486,373
1,531,433
174,599
2,218,372
560,924
853,441
2,375,101
239,862
959,243
288,622
1,117,700
3,716,971
403,796
227,157
1,381,580
1,664,244
273,152
1,310,303
37,403
Selective Sales--Adjustments to Amusements continued
Employmnet
Change
Adjusted Tax Base
State
(millions)
(percent)
Alabama
17
515
Alaska
7
199
Arizona
33
2,686
Arkansas
14
288
California
11
12,756
Colorado
35
2,509
Connecticut
14
2,743
Delaware*
18
299
D.C.
65
136
Florida
15
8,686
Georgia
20
1,642
Hawaii
-6
411
Idaho*
1
184
Illinois
7
3,749
Indiana
29
2,507
Iowa*
11
1,011
Kansas
22
471
Kentucky
17
685
Louisiana
18
2,253
Maine*
18
322
Maryland
4
1,384
Massachusetts
20
1,756
Michigan
24
2,649
Minnesota
8
1,530
Mississippi*
3
1,453
Missouri
7
1,818
Montana
-1
60
Nebraska*
7
297
Nevada
4
1,618
New Hampshire
15
413
New Jersey
7
1,987
New Mexico
32
705
New York
19
6,535
North Carolina
32
2,018
North Dakota*
7
187
Ohio
23
2,718
Oklahoma
24
694
Oregon
19
1,013
Pennsylvania
15
2,730
Rhode Island*
9
261
South Carolina
31
1,252
South Dakota*
14
329
Tennessee
17
1,312
Texas
19
4,410
Utah*
17
473
20
272
Vermont
Virginia
14
1,578
Washington
16
1,923
West Virginia
26
345
Wisconsin
25
1,636
Wyoming*
19
44
U.S. Total
15
88,962
Amusements State and Local Revenue
Collected 1999 total
(millions)
0
2
1
0
0
73
291
0
0
0
0
0
0
375
406
154
1
0
462
0
10
7
6
63
187
165
38
6
634
2
326
3
1
0
11
0
8
0
1
0
35
0
0
23
0
0
0
0
0
1
0
3,292
RTS Revenue
(millions)
19
7
99
11
472
93
102
11
5
321
61
15
7
139
93
37
17
25
83
12
51
65
98
57
54
67
2
11
60
15
74
26
242
75
7
101
26
37
101
10
46
12
49
163
18
10
58
71
13
61
2
3,292
* $0 Receipts are actually undisclosed information due to the small number of firms participating in business. (Except for Wyoming, where all $0 amounts
are accurate except for Promoters of Performing Arts, Sports and Similar Events, which is undisclosed)
61
License Taxes--Total
State
1999 State Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
Totals
272,690,813
n/a
RTS rate
1999 Total License Tax
Base
($ millions)
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
1999 Tax
Capacity
($ millions)
415.4
95.5
389.7
255.7
2,580.5
420.5
278.5
63.5
29.7
1,337.2
718.0
76.4
175.5
975.9
547.3
325.7
247.8
344.9
398.9
119.2
406.2
528.7
970.5
493.3
246.7
554.8
150.7
183.3
147.0
124.0
621.6
169.1
1,234.1
639.3
89.7
1,053.8
310.9
403.1
1,116.7
78.2
336.7
106.7
541.1
1,536.7
215.2
69.3
623.1
553.4
162.9
624.4
75.7
1999 Capacity per
capita
($/person)
95.06
154.14
81.56
100.23
77.85
103.66
84.87
84.20
57.14
88.49
92.19
64.48
140.20
80.47
92.09
113.49
93.36
87.07
91.25
95.17
78.55
85.61
98.39
103.31
89.10
101.45
170.71
110.04
81.22
103.25
76.33
97.20
67.82
83.56
141.57
93.61
92.59
121.57
93.10
78.91
86.66
145.57
98.67
76.66
101.02
116.70
90.65
96.14
90.18
118.92
157.91
1999 Per Capita Capacity
Index
n/a
24,164.2
88.61
62
1999 Revenue per
capita
($/person)
81.80
108.16
37.55
56.96
57.22
66.03
82.72
651.66
44.54
77.87
40.02
92.34
110.38
90.25
27.01
134.79
74.90
103.13
98.53
82.03
42.55
52.15
88.70
140.94
77.76
76.31
112.29
72.22
82.13
67.15
68.16
90.34
49.05
98.72
78.53
102.24
190.56
120.00
162.57
66.55
45.69
90.60
144.63
170.61
49.22
75.69
69.11
79.88
60.55
80.52
181.22
1999 Tax Effort
Index
107
174
92
113
88
117
96
95
64
100
104
73
158
91
104
128
105
98
103
107
89
97
111
117
101
114
193
124
92
117
86
110
77
94
160
106
104
137
105
89
98
164
111
87
114
132
102
108
102
134
178
1999 Tax Revenue
($ millions)
357.44
67.01
179.40
145.33
1,896.69
267.82
271.48
491.05
23.12
1,176.66
311.67
109.46
138.16
1,094.64
160.52
386.76
198.80
408.49
430.79
102.78
220.06
322.04
874.92
673.05
215.28
417.27
99.13
120.32
148.60
80.66
555.04
157.17
892.53
755.30
49.76
1,150.90
639.92
397.95
1,949.83
65.93
177.55
66.42
793.10
3,419.71
104.83
44.94
475.00
459.82
109.40
422.77
86.91
100
24,164.18
88.61
100
86
70
46
57
74
64
97
774
78
88
43
143
79
112
29
119
80
118
108
86
54
61
90
136
87
75
66
66
101
65
89
93
72
118
55
109
206
99
175
84
53
62
147
223
49
65
76
83
67
68
115
License Taxes--Motor Vehicle Registration
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
1999 State Population
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
272,690,813
$71.65/license
1999 Total Motor Vehicles
Registration Tax Base
(millions)
3.91
0.56
3.34
1.78
25.92
3.72
2.75
0.62
0.22
11.28
6.92
0.72
1.14
9.46
5.46
3.13
2.19
2.75
3.44
0.93
3.83
5.29
8.23
4.18
2.28
4.41
0.99
1.53
1.19
1.08
5.90
1.58
10.53
5.76
0.69
10.23
2.91
3.00
9.07
0.74
2.96
0.78
4.42
13.31
1.55
0.51
5.82
4.89
1.35
4.35
0.54
1999 Tax
Capacity
($ millions)
279.88
40.26
238.99
127.66
1,857.19
266.40
196.79
44.08
15.90
807.94
495.78
51.35
81.38
677.85
391.13
224.41
157.12
197.30
246.74
66.89
274.16
379.26
589.76
299.52
163.43
316.13
70.98
109.79
85.29
77.08
422.45
113.24
754.54
412.43
49.46
733.22
208.35
214.68
650.17
53.09
211.86
55.97
316.44
953.72
111.29
36.73
416.71
350.00
96.65
311.84
38.76
1999 Capacity per
capita
($/person)
64.05
64.99
50.02
50.03
56.03
65.68
59.96
58.50
30.63
53.47
63.66
43.32
65.01
55.89
65.81
78.21
59.20
49.81
56.44
53.38
53.01
61.42
59.79
62.72
59.03
57.81
80.40
65.90
47.14
64.17
51.88
65.09
41.47
53.91
78.05
65.14
62.04
64.74
54.21
53.59
54.52
76.34
57.71
47.58
52.25
61.86
60.63
60.80
53.49
59.39
80.81
1999 Per Capita Capacity
Index
214.13
15,342.02
56.26
63
1999 Revenue per
capita
($/person)
46.85
70.94
30.15
41.83
50.17
48.67
68.66
40.19
34.55
60.24
27.98
89.71
86.13
73.65
23.82
113.34
55.37
53.42
24.55
65.65
34.33
37.91
78.24
124.95
39.54
48.32
72.40
56.63
61.46
51.10
44.65
76.22
38.60
55.61
62.86
60.89
172.58
102.78
61.35
53.06
29.09
66.74
54.23
56.72
36.69
56.67
58.14
68.30
45.20
52.70
117.46
1999 Tax Effort
Index
114
116
89
89
100
117
107
104
54
95
113
77
116
99
117
139
105
89
100
95
94
109
106
111
105
103
143
117
84
114
92
116
74
96
139
116
110
115
96
95
97
136
103
85
93
110
108
108
95
106
144
1999 Tax
Revenue
($ millions)
204.72
43.95
144.06
106.72
1,662.75
197.42
225.33
30.29
17.93
910.36
217.90
106.35
107.81
893.31
141.54
325.23
146.96
211.59
107.32
82.27
177.56
234.12
771.70
596.70
109.47
264.22
63.92
94.35
111.19
61.38
363.60
132.61
702.41
425.46
39.83
685.40
579.53
340.83
735.84
52.58
113.04
48.93
297.35
1,136.96
78.15
33.65
399.60
393.19
81.68
276.68
56.33
100
15,342.02
56.26
100
73
109
60
84
90
74
115
69
113
113
44
207
132
132
36
145
94
107
43
123
65
62
131
199
67
84
90
86
130
80
86
117
93
103
81
93
278
159
113
99
53
87
94
119
70
92
96
112
85
89
145
License Taxes--Motor Vehicle Operators
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
1999 State Population
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
272,690,813
$6.94/license
1999 Total Motor Vehicles Operators Tax
Base (equal to total number of licensed
drivers)
(millions)
3.44
0.46
3.25
1.92
20.66
2.97
2.36
0.55
0.35
12.21
5.39
0.75
0.87
7.81
3.92
1.94
1.87
2.65
2.75
0.91
3.19
4.41
6.83
2.89
1.77
3.82
0.65
1.19
1.28
0.91
5.56
1.21
10.59
5.51
0.46
7.99
2.31
2.44
8.44
0.69
2.74
0.54
4.12
13.34
1.42
0.50
4.70
4.10
1.28
3.72
0.36
1999 Tax Capacity
($ millions)
23.86
3.18
22.52
13.33
143.32
20.59
16.38
3.81
2.42
84.71
37.41
5.20
6.02
54.19
27.16
13.47
12.98
18.38
19.07
6.33
22.10
30.57
47.39
20.03
12.30
26.49
4.53
8.28
8.90
6.33
38.54
8.41
73.45
38.23
3.17
55.44
16.01
16.92
58.55
4.75
19.04
3.74
28.60
92.53
9.82
3.44
32.59
28.46
8.86
25.81
2.51
1999 Capacity per
capita
($/person)
5.46
5.13
4.71
5.22
4.32
5.08
4.99
5.05
4.67
5.61
4.80
4.38
4.81
4.47
4.57
4.70
4.89
4.64
4.36
5.05
4.27
4.95
4.80
4.19
4.44
4.84
5.13
4.97
4.92
5.27
4.73
4.83
4.04
5.00
5.00
4.93
4.77
5.10
4.88
4.80
4.90
5.10
5.22
4.62
4.61
5.80
4.74
4.94
4.90
4.92
5.22
1999 Per Capita
Capacity Index
186.02
1,290.11
4.73
64
1999 Revenue
per capita
($/person)
3.80
0.00
2.71
2.92
4.26
2.94
9.03
0.19
2.91
7.48
5.18
0.28
4.53
4.89
0.00
3.70
4.53
1.67
2.00
4.42
4.10
9.60
4.42
5.78
7.73
3.93
6.22
4.99
6.50
6.88
3.87
4.25
4.65
10.69
5.22
3.48
2.04
6.16
4.32
0.42
3.87
1.84
6.70
4.92
2.72
6.32
4.01
4.80
2.47
5.21
4.97
1999 Tax Effort
Index
115
108
100
110
91
107
105
107
99
118
102
93
102
94
97
99
103
98
92
107
90
105
102
89
94
102
108
105
104
111
100
102
85
106
106
104
101
108
103
101
104
108
110
98
97
123
100
105
104
104
110
1999 Tax
Revenue
($ millions)
16.62
0.00
12.96
7.46
141.11
11.94
29.65
0.14
1.51
113.04
40.31
0.33
5.67
59.34
0.00
10.62
12.03
6.63
8.74
5.54
21.22
59.31
43.57
27.62
21.40
21.49
5.49
8.32
11.77
8.27
31.55
7.40
84.60
81.80
3.31
39.22
6.84
20.44
51.86
0.41
15.03
1.35
36.72
98.55
5.79
3.75
27.58
27.65
4.47
27.33
2.38
100
1,290.11
4.73
100
70
0
58
56
98
58
181
4
62
133
108
6
94
110
0
79
93
36
46
88
96
194
92
138
174
81
121
100
132
131
82
88
115
214
105
71
43
121
89
9
79
36
128
107
59
109
85
97
50
106
95
License Taxes--Hunting and Fishing
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
Totals
RTS rate
272,690,813
$16.45/license
1999 Total Hunting
Licenses, Tags, Permits
and Stamps
(millions)
0.49
0.64
0.66
0.75
3.04
0.94
0.17
0.03
0.00
2.02
0.80
0.01
0.55
0.84
0.67
0.43
0.33
0.60
0.97
0.27
0.67
0.35
1.46
1.39
0.49
1.49
0.58
0.43
0.28
0.17
0.29
0.28
1.05
0.70
0.16
1.17
0.53
0.99
1.80
0.06
0.60
0.36
1.22
2.10
0.84
0.13
0.81
1.08
0.28
1.52
0.34
1999 Total Fishing
Licenses, Tags, Permits
and Stamps
(millions)
0.30
0.22
0.36
0.54
0.84
0.56
0.14
0.04
0.00
0.33
0.89
0.01
0.88
0.88
0.65
0.86
0.45
0.74
0.62
0.21
0.22
0.24
2.43
1.17
0.29
1.12
0.72
0.42
0.10
0.26
0.28
0.24
1.67
0.50
0.45
1.21
0.32
1.46
2.52
0.03
0.27
0.41
0.84
1.24
0.39
0.21
0.83
0.74
0.28
2.63
0.24
37.84
33.26
1999 Total Hunting and Fishing Tax Base 1999 Tax 1999 Capacity per
(equal to total number of licenses)
Capacity
capita
(millions)
($ millions)
($/person)
0.79
12.94
2.96
0.85
14.04
22.66
1.02
16.77
3.51
1.30
21.32
8.36
3.88
63.76
1.92
1.50
24.61
6.07
0.32
5.24
1.60
0.07
1.08
1.43
0.00
0.00
0.00
2.35
38.59
2.55
1.68
27.68
3.55
0.02
0.26
0.22
1.43
23.59
18.84
1.71
28.19
2.32
1.32
21.67
3.65
1.30
21.31
7.43
0.78
12.78
4.81
1.34
21.97
5.55
1.59
26.15
5.98
0.48
7.89
6.29
0.89
14.61
2.82
0.59
9.76
1.58
3.89
63.99
6.49
2.56
42.09
8.81
0.77
12.74
4.60
2.62
43.02
7.87
1.31
21.48
24.33
0.85
14.04
8.43
0.38
6.22
3.44
0.43
7.10
5.91
0.57
9.35
1.15
0.52
8.50
4.88
2.72
44.78
2.46
1.21
19.82
2.59
0.61
10.06
15.87
2.37
39.04
3.47
0.85
14.05
4.18
2.45
40.28
12.15
4.32
71.10
5.93
0.09
1.50
1.51
0.87
14.32
3.69
0.77
12.68
17.29
2.07
34.01
6.20
3.34
54.92
2.74
1.23
20.27
9.52
0.34
5.62
9.46
1.64
27.03
3.93
1.82
29.93
5.20
0.57
9.30
5.15
4.15
68.26
13.00
0.58
9.53
19.88
71.10
1,169.23
65
4.29
1999 Per Capita
Capacity Index
1999 Revenue
per capita
($/person)
3.08
34.93
3.20
7.73
1.81
13.19
1.22
1.01
0.00
1.77
2.42
0.15
18.80
1.70
2.38
6.28
5.65
4.24
3.23
9.46
1.92
1.12
4.83
9.34
4.59
5.39
32.44
7.03
3.42
5.72
1.28
8.55
1.78
2.75
10.45
2.83
4.47
9.26
3.82
0.73
3.17
19.44
24.74
2.82
9.09
10.54
2.95
4.48
8.50
11.21
46.07
1999 Tax Effort
Index
69
528
82
195
45
142
37
33
0
60
83
5
439
54
85
173
112
129
139
147
66
37
151
206
107
183
567
197
80
138
27
114
57
60
370
81
98
283
138
35
86
403
145
64
222
221
92
121
120
303
464
1999 Tax
Revenue
($ millions)
13.48
21.64
15.28
19.72
60.01
53.51
4.00
0.76
0.00
26.81
18.88
0.18
23.54
20.64
14.15
18.03
14.99
16.79
14.11
11.86
9.91
6.92
47.67
44.61
12.71
29.46
28.64
11.72
6.18
6.87
10.46
14.88
32.40
21.04
6.62
31.83
15.02
30.71
45.80
0.72
12.32
14.25
135.66
56.44
19.37
6.26
20.29
25.81
15.36
58.84
22.09
100
1,169.23
4.29
100
104
154
91
92
94
217
76
71
0
69
68
68
100
73
65
85
117
76
54
150
68
71
74
106
100
68
133
83
99
97
112
175
72
106
66
82
107
76
64
48
86
112
399
103
96
111
75
86
165
86
232
License Taxes--Corporate Licenses
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
1999 State Population
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
272,690,813
$1177.68/license
1999 Total Corporate
Licenses
(thousands)
60.52
10.11
83.98
44.02
438.38
110.44
67.93
21.86
13.75
539.80
166.56
25.64
23.84
262.92
102.11
53.03
45.68
62.77
85.86
26.98
112.20
133.83
187.85
104.18
36.83
95.96
22.55
36.03
46.07
25.80
238.85
25.77
498.42
135.18
11.31
185.03
61.84
67.32
187.08
25.09
69.59
13.67
63.93
319.24
41.62
16.03
131.34
107.42
22.25
92.28
12.00
1999 Tax
Capacity
($ millions)
71.27
11.90
98.90
51.84
516.26
130.06
80.00
25.74
16.20
635.71
196.15
30.20
28.08
309.64
120.25
62.45
53.79
73.93
101.12
31.77
132.13
157.61
221.23
122.69
43.37
113.01
26.56
42.44
54.25
30.39
281.28
30.34
586.98
159.20
13.31
217.91
72.83
79.28
220.32
29.55
81.96
16.10
75.29
375.96
49.02
18.87
154.67
126.50
26.20
108.67
14.13
1999 Capacity
per capita
($/person)
16.31
19.21
20.70
20.32
15.58
32.06
24.38
34.16
31.21
42.07
25.19
25.47
22.43
25.53
20.23
21.76
20.27
18.66
23.13
25.35
25.55
25.52
22.43
25.69
15.67
20.67
30.08
25.47
29.99
25.30
34.54
17.44
32.26
20.81
21.01
19.36
21.69
23.91
18.37
29.82
21.09
21.97
13.73
18.76
23.02
31.79
22.50
21.98
14.50
20.70
29.45
1999 Per Capita
Capacity Index
5,402.86
6,362.83
23.33
66
1999 Revenue
per capita
($/person)
28.06
2.30
1.49
4.48
0.99
1.22
3.81
610.27
7.08
8.37
4.44
2.20
0.92
10.01
0.81
11.46
9.35
43.80
68.76
2.49
2.20
3.51
1.22
0.86
25.90
18.67
1.22
3.56
10.76
3.45
18.35
1.31
4.02
29.67
0.00
35.04
11.47
1.80
93.07
12.34
9.56
2.58
58.97
106.15
0.72
2.15
4.01
2.29
4.37
11.41
12.73
1999 Tax Effort
Index
70
82
89
87
67
137
104
146
134
180
108
109
96
109
87
93
87
80
99
109
109
109
96
110
67
89
129
109
129
108
148
75
138
89
90
83
93
102
79
128
90
94
59
80
99
136
96
94
62
89
126
1999 Tax
Revenue
($ millions)
122.62
1.42
7.11
11.44
32.82
4.94
12.50
459.86
3.68
126.46
34.59
2.61
1.16
121.35
4.83
32.87
24.82
173.47
300.62
3.11
11.38
21.69
11.99
4.11
71.70
102.11
1.08
5.94
19.46
4.14
149.43
2.29
73.12
227.00
0.00
394.45
38.53
5.98
1,116.33
12.22
37.16
1.89
323.38
2,127.76
1.52
1.27
27.53
13.17
7.90
59.92
6.10
100
6,362.83
23.33
100
172
12
7
22
6
4
16
1,787
23
20
18
9
4
39
4
53
46
235
297
10
9
14
5
3
165
90
4
14
36
14
53
8
12
143
0
181
53
8
507
41
45
12
429
566
3
7
18
10
30
55
43
Personal Income Tax
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 Adjusted
Gross Income
AGI Amount
($ millions)
68,354.9
12,816.3
87,588.7
36,759.6
707,433.7
94,994.0
102,922.3
16,778.1
14,096.2
309,909.2
150,590.1
21,600.7
19,564.0
274,786.9
112,383.6
50,739.8
49,666.0
61,666.5
65,130.3
21,483.6
123,010.8
164,239.7
201,719.8
106,979.0
36,900.1
99,331.2
13,055.0
31,096.8
42,171.1
28,993.5
222,004.8
25,833.2
425,240.4
141,801.7
9,887.7
216,174.6
50,023.8
62,902.2
240,243.1
20,131.7
64,105.6
12,060.2
96,338.3
368,614.8
36,256.1
11,159.2
152,518.4
134,870.5
24,015.9
106,337.9
9,673.7
272,690,813
5,597,681.7
Totals
RTS rate
1999 Total
Exemptions
($ millions)
558.5
143.0
825.5
329.2
8,359.5
1,063.9
1,108.1
120.7
168.9
2,761.2
1,358.0
220.0
225.0
2,364.0
904.6
580.1
530.0
546.2
594.5
273.7
1,062.4
1,660.6
1,444.5
1,075.1
337.7
893.0
201.5
346.3
348.1
309.8
1,999.5
245.6
4,135.7
1,259.1
142.9
1,766.2
460.6
756.5
2,300.2
196.7
545.6
175.0
951.7
3,182.9
294.0
155.6
1,399.2
1,217.0
224.8
957.9
95.6
Adjustment for
Residence
($ millions)
814.2
-808.4
386.5
-279.5
151.1
110.2
6,107.7
-1,225.1
-26,699.2
927.8
-402.3
0.0
347.8
-796.7
2,639.9
511.4
839.9
-746.1
-124.2
283.3
17,015.4
-3,611.5
849.1
-893.3
1,214.3
-3,210.7
-2.6
-602.2
-745.0
2,928.9
17,236.3
98.3
-24,509.9
-888.5
-356.4
-1,417.3
854.9
-1,693.4
1,960.4
1,094.4
1,092.8
-213.1
-967.7
-957.6
23.5
103.3
7,890.2
1,884.1
398.6
2,381.6
-21.1
AGI+AdjustmentsAdjustment for
Residence
($ millions)
68,099.2
13,767.7
88,027.7
37,368.3
715,642.1
95,947.8
97,922.7
18,123.9
14,265.2
311,742.6
152,350.4
21,820.7
19,441.2
277,947.5
110,648.3
50,808.5
49,356.1
62,958.8
65,849.1
21,474.0
124,073.3
169,511.8
202,315.3
108,947.5
36,023.4
103,435.0
13,259.0
32,045.4
43,264.3
26,374.5
206,768.0
25,980.6
453,886.0
143,949.2
10,387.0
219,358.1
49,629.4
65,352.1
240,582.8
19,234.0
63,558.5
12,448.3
98,257.8
372,755.3
36,526.6
11,211.6
153,917.7
134,203.5
23,842.1
104,914.2
9,790.5
1999 Base: Individual Income
(AGI-exemptions+/-residency)
($ millions)
68,099.2
13,767.7
88,027.7
37,368.3
715,642.1
95,947.8
97,922.7
18,123.9
14,265.2
311,742.6
152,350.4
21,820.7
19,441.2
277,947.5
110,648.3
50,808.5
49,356.1
62,958.8
65,849.1
21,474.0
124,073.3
169,511.8
202,315.3
108,947.5
36,023.4
103,435.0
13,259.0
32,045.4
43,264.3
26,374.5
206,768.0
25,980.6
453,886.0
143,949.2
10,387.0
219,358.1
49,629.4
65,352.1
240,582.8
19,234.0
63,558.5
12,448.3
98,257.8
372,755.3
36,526.6
11,211.6
153,917.7
134,203.5
23,842.1
104,914.2
9,790.5
53,806.4
-1,026.0
5,652,514.1
5,652,514.1
3.35 cents per dollar
67
1999 Tax 1999 Capacity per
Capacity
capita
($ millions)
($/person)
2,280.7
521.92
461.1
744.30
2,948.1
616.98
1,251.5
490.52
23,967.6
723.11
3,213.4
792.23
3,279.5
999.24
607.0
805.52
477.8
920.53
10,440.6
690.92
5,102.4
655.14
730.8
616.45
651.1
520.18
9,308.8
767.52
3,705.7
623.56
1,701.6
593.02
1,653.0
622.82
2,108.6
532.35
2,205.4
504.42
719.2
573.95
4,155.3
803.49
5,677.1
919.35
6,775.8
686.93
3,648.8
764.06
1,206.5
435.76
3,464.2
633.49
444.1
503.02
1,073.2
644.19
1,449.0
800.87
883.3
735.40
6,924.9
850.37
870.1
500.11
15,201.1
835.38
4,821.0
630.13
347.9
548.98
7,346.5
652.64
1,662.1
494.97
2,188.7
660.02
8,057.4
671.78
644.2
650.14
2,128.6
547.81
416.9
568.67
3,290.8
600.12
12,484.0
622.82
1,223.3
574.37
375.5
632.41
5,154.9
750.03
4,494.6
780.81
798.5
441.91
3,513.7
669.22
327.9
683.68
189,308.9
694.23
1999 Per Capita
Capacity Index
75
107
89
71
104
114
144
116
133
100
94
89
75
111
90
85
90
77
73
83
116
132
99
110
63
91
72
93
115
106
122
72
120
91
79
94
71
95
97
94
79
82
86
90
83
91
108
112
64
96
98
1999 Tax 1999 Revenue 1999 Tax
Revenue
per capita
Effort Index
($ millions)
($/person)
2,044.78
467.93
90
0.00
0.00
0
2,098.35
439.14
71
1,433.85
561.99
115
30,732.36
927.21
128
3,354.87
827.11
104
3,609.99
1,099.93
110
813.72
1,079.86
134
952.16
1,834.60
199
0.00
0.00
0
5,696.76
731.46
112
1,068.97
901.71
146
847.02
676.70
130
7,247.52
597.57
78
4,214.57
709.18
114
1,754.70
611.52
103
1,696.28
639.13
103
3,221.02
813.22
153
1,535.65
351.24
70
1,020.01
814.03
142
6,563.47
1,269.13
158
8,036.59
1,301.44
142
7,475.91
757.92
110
5,306.24
1,111.14
145
983.05
355.07
81
3,855.77
705.11
111
483.03
547.17
109
1,071.88
643.38
100
0.00
0.00
0
63.13
52.56
7
6,353.98
780.26
92
809.57
465.31
93
26,045.07
1,431.32
171
6,586.15
860.85
137
181.98
287.18
52
10,288.39
913.98
140
2,070.45
616.56
125
3,709.59
1,118.64
169
8,846.07
737.54
110
762.78
769.85
118
2,298.23
591.45
108
0.00
0.00
0
160.18
29.21
5
0.00
0.00
0
1,461.30
686.11
119
383.45
645.82
102
6,087.86
885.78
118
0.00
0.00
0
919.95
509.12
115
5,162.24
983.20
147
0.00
0.00
0
100
189,308.85
694.23
100
Corporate Income Tax
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
1999 Tax Capacity
($ millions)
417.3
57.7
501.5
247.3
3,834.8
574.4
566.5
221.3
203.4
1,482.1
1,032.7
107.4
106.2
1,816.5
735.6
347.6
309.3
413.1
413.4
115.7
534.4
971.9
1,268.1
695.9
221.7
682.6
63.2
199.6
215.0
133.1
1,198.7
116.8
3,187.2
1,000.4
60.1
1,431.9
279.0
361.4
1,501.9
111.0
400.5
90.3
632.4
2,509.3
233.1
57.0
869.5
677.3
140.6
646.9
40.0
1999 Capacity per
capita
($/person)
95.50
93.12
104.96
96.92
115.70
141.61
172.62
293.68
391.93
98.08
132.60
90.57
84.87
149.77
123.79
121.15
116.53
104.31
94.55
92.32
103.33
157.40
128.56
145.73
80.08
124.83
71.60
119.78
118.82
110.82
147.19
67.13
175.16
130.75
94.80
127.21
83.08
108.99
125.22
112.01
103.07
123.15
115.33
125.19
109.43
96.01
126.51
117.67
77.83
123.22
83.31
1999 Per Capita Capacity
Index
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 Total Corporate Income Tax
Base (equal to allocated profits)
($ millions)
7,755.0
1,072.0
9,319.4
4,595.3
71,259.8
10,673.5
10,527.6
4,112.3
3,779.9
27,540.4
19,190.1
1,995.3
1,974.1
33,754.8
13,670.1
6,460.0
5,747.0
7,677.3
7,681.6
2,149.7
9,929.7
18,061.0
23,564.7
12,931.9
4,119.8
12,684.5
1,174.6
3,708.2
3,994.7
2,473.6
22,274.0
2,170.2
59,226.6
18,589.2
1,116.2
26,608.9
5,184.1
6,716.0
27,909.0
2,062.3
7,442.7
1,677.8
11,751.8
46,628.2
4,330.9
1,059.3
16,156.9
12,586.4
2,613.4
12,021.9
742.5
272,690,813
630,359.0
33,922.4
124.40
5.38 cents per dollar
68
1999 Revenue per
capita
($/person)
53.33
341.91
114.14
83.17
164.71
74.22
144.58
308.58
419.26
83.84
101.84
44.21
76.81
173.47
166.52
81.74
95.64
78.79
65.49
117.70
78.31
202.37
244.69
163.16
82.89
50.57
101.52
81.05
0.00
212.98
163.81
94.24
320.24
120.33
147.70
66.77
55.78
97.82
128.21
66.93
66.26
69.32
104.21
0.00
84.58
83.70
60.29
0.00
145.62
127.79
0.00
1999 Tax Effort
Index
77
75
84
78
93
114
139
236
315
79
107
73
68
120
100
97
94
84
76
74
83
127
103
117
64
100
58
96
96
89
118
54
141
105
76
102
67
88
101
90
83
99
93
101
88
77
102
95
63
99
67
1999 Tax
Revenue
($ millions)
233.02
211.81
545.39
212.21
5,459.20
301.04
474.51
232.53
217.60
1,266.96
793.17
52.41
96.15
2,103.93
989.63
234.54
253.84
312.07
286.32
147.49
404.97
1,249.67
2,413.62
779.18
229.50
276.52
89.62
135.03
0.00
255.82
1,333.96
163.96
5,827.19
920.58
93.60
751.57
187.31
324.39
1,537.72
66.32
257.49
50.82
571.43
0.00
180.14
49.70
414.39
0.00
263.12
670.96
0.00
100
33,922.37
124.40
100
56
367
109
86
142
52
84
105
107
85
77
49
91
116
135
67
82
76
69
127
76
129
190
112
104
41
142
68
0
192
111
140
183
92
156
52
67
90
102
60
64
56
90
0
77
87
48
0
187
104
0
Property Taxes--Total
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 Residential
Property Tax Base
($ millions)
140,704.8
24,579.7
207,811.8
72,065.5
2,044,321.5
155,668.6
214,306.2
15,001.6
31,024.3
650,837.0
313,082.5
98,282.9
33,296.6
562,965.8
212,309.0
93,064.7
84,146.0
124,151.4
126,625.4
48,700.8
268,867.0
333,470.9
420,532.7
215,400.8
72,076.1
193,542.6
34,302.9
53,962.6
86,428.5
55,915.5
477,158.6
64,589.9
896,092.3
305,715.6
15,690.4
429,863.7
90,969.2
169,586.3
458,634.6
45,192.6
138,146.2
20,335.7
202,616.6
601,468.8
93,721.8
25,674.1
322,171.1
326,582.2
49,050.3
210,952.0
18,549.8
272,690,813
11,950,207.5
Totals
RTS rate
1999 Utility
Property Tax
Base
($ millions)
4,587.1
5.8
5,831.9
2,304.4
46,791.8
3,614.1
4,881.9
513.1
2,096.8
22,368.4
9,104.0
1,953.8
986.1
16,069.8
7,153.0
2,917.8
3,009.8
4,094.5
4,841.9
1,473.0
7,944.3
7,958.9
12,589.3
4,782.9
2,667.2
6,853.4
788.2
1,786.5
2,596.1
1,669.9
14,110.0
1,918.3
26,026.8
9,206.9
540.2
13,505.1
3,715.2
4,084.9
16,626.3
1,377.4
3,467.9
594.5
5,982.9
24,678.7
2,381.4
719.4
9,770.0
7,306.9
1,794.2
5,497.4
539.7
1999 Corporate
Property Tax Base
($ millions)
87,340.1
26,607.1
123,988.7
55,458.8
1,141,741.6
75,249.5
106,426.7
50,778.8
13,177.4
381,276.1
187,465.0
28,309.7
26,309.1
305,198.1
132,384.0
68,195.5
64,022.5
85,306.8
85,524.6
39,288.5
110,508.1
153,213.1
247,236.4
126,389.2
54,088.2
114,965.0
19,326.8
39,673.1
44,494.0
32,006.4
207,139.1
29,287.3
462,505.1
186,216.8
14,018.8
246,959.8
61,007.1
121,143.0
267,005.3
22,471.9
78,236.5
16,801.5
116,173.6
508,468.7
35,575.1
15,075.4
149,567.9
206,911.7
25,092.0
130,288.2
12,403.2
1999 Farm
Property Tax
Base
($ millions)
13,984.0
301.2
29,425.0
17,873.0
79,230.0
12,656.9
2,331.0
692.5
0.0
23,504.0
18,256.0
4,989.9
8,963.1
62,325.0
34,410.0
58,410.0
27,550.0
20,808.0
9,861.5
1,524.0
6,930.0
2,658.5
19,240.0
35,424.0
12,540.0
34,013.0
16,872.0
31,088.0
2,856.0
945.0
5,810.0
9,699.9
10,452.0
20,925.0
15,996.4
33,078.0
21,250.0
17,200.0
19,250.0
390.0
7,372.0
15,840.0
23,205.0
79,605.0
9,918.0
2,103.8
17,544.0
18,683.0
3,852.0
22,331.0
7,612.0
1999 Total
Property Tax
Base
($ millions)
246,616.00
51,493.77
367,057.37
147,701.66
3,312,084.96
247,189.13
327,945.91
66,986.00
46,298.48
1,077,985.41
527,907.54
133,536.22
69,554.93
946,558.66
386,256.00
222,588.00
178,728.26
234,360.72
226,853.33
90,986.31
394,249.30
497,301.35
699,598.42
381,996.90
141,371.49
349,374.01
71,289.86
126,510.26
136,374.49
90,536.86
704,217.75
105,495.42
1,395,076.19
522,064.36
46,245.77
723,406.62
176,941.43
312,014.18
761,516.19
69,431.94
227,222.54
53,571.74
347,978.10
1,214,221.24
141,596.28
43,572.72
499,053.07
559,483.82
79,788.52
369,068.65
39,104.73
1999 Tax
Capacity
($ millions)
2,927.77
611.32
4,357.62
1,753.48
39,320.31
2,934.57
3,893.30
795.24
549.64
12,797.60
6,267.20
1,585.31
825.74
11,237.33
4,585.54
2,642.51
2,121.82
2,782.28
2,693.15
1,080.17
4,680.44
5,903.85
8,305.47
4,534.98
1,678.33
4,147.69
846.34
1,501.90
1,619.01
1,074.83
8,360.31
1,252.42
16,562.02
6,197.83
549.02
8,588.12
2,100.61
3,704.16
9,040.55
824.28
2,697.53
635.99
4,131.12
14,414.96
1,681.00
517.29
5,924.64
6,642.06
947.23
4,381.50
464.24
348,079.6
6,938,297.1
951,778.7
20,188,362.85
239,671.60
1.19 cents per dollar
69
1999 Capacity per 1999 Per Capita
capita
Capacity Index 1999 Tax Revenue
($/person)
($ millions)
669.99
76
1,191.79
986.80
112
727.81
911.95
104
3,584.16
687.27
78
966.75
1,186.31
135
25,424.96
723.49
82
3,413.61
1,186.25
135
5,174.84
1,055.34
120
348.52
1,059.05
120
679.55
846.89
96
13,900.95
804.70
92
5,422.82
1,337.25
152
594.56
659.69
75
815.66
926.53
105
14,099.97
771.60
88
5,177.13
920.92
105
2,532.74
799.46
91
2,115.02
702.45
80
1,666.33
615.99
70
1,620.13
862.04
98
1,546.86
905.02
103
4,144.06
956.06
109
7,300.56
842.02
96
8,810.59
949.63
108
4,458.85
606.20
69
1,389.92
758.49
86
3,305.36
958.72
109
891.13
901.49
103
1,567.01
894.85
102
1,261.14
894.85
102
2,014.40
1,026.63
117
14,336.03
719.84
82
587.85
910.17
104
24,758.69
810.09
92
4,350.64
866.42
99
497.22
762.94
87
9,334.35
625.55
71
1,237.65
1,117.01
127
2,558.19
753.75
86
9,659.06
831.92
95
1,285.11
694.21
79
2,475.95
867.50
99
617.29
753.37
86
2,684.03
719.16
82
18,804.96
789.26
90
1,191.69
871.23
99
765.69
862.03
98
5,757.55
1,153.86
131
5,763.41
524.22
60
811.77
834.50
95
5,524.61
967.97
110
522.70
878.91
100
239,671.60
1999 Revenue
per capita
($/person)
272.73
1,174.84
750.08
378.91
767.08
841.59
1,576.72
462.51
1,309.34
919.91
696.28
501.53
651.64
1,162.56
871.15
882.67
796.90
420.70
370.57
1,234.48
801.31
1,182.24
893.23
933.69
502.03
604.45
1,009.46
940.57
697.05
1,677.08
1,760.44
337.87
1,360.62
568.65
784.67
829.23
368.56
771.43
805.32
1,297.02
637.19
841.99
489.47
938.18
559.52
1,289.60
837.72
1,001.22
449.25
1,052.22
1,089.86
1999 Tax Effort
Index
878.91
100
41
119
82
55
65
116
133
44
124
109
87
38
99
125
113
96
100
60
60
143
89
124
106
98
83
80
105
104
78
187
171
47
149
70
91
109
59
69
107
156
92
97
65
130
71
148
97
87
86
126
113
Estate and Gift Taxes
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
1999 State Population
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
272,690,813
1999 State and Local
1999 Total Base (total Estate and Gift Tax
Federal collections)
Collections
($ millions)
($ millions)
281.67
62.78
14.92
1.73
435.38
89.09
164.12
32.57
3,829.89
877.90
327.79
65.39
597.77
250.17
116.47
27.06
83.21
26.25
2,454.87
649.52
589.81
111.19
109.58
28.74
50.11
11.13
1,505.42
346.98
396.82
148.71
144.15
72.84
235.73
70.24
213.70
81.48
335.00
95.97
89.90
29.77
678.82
126.17
901.71
173.87
789.47
174.89
319.80
58.13
142.61
30.77
519.22
118.67
40.41
18.30
125.89
17.45
245.61
41.47
99.64
49.37
938.27
423.02
119.44
21.91
2,989.32
1,071.46
633.47
182.85
22.14
7.42
1,469.89
141.46
259.17
88.80
222.33
47.98
1,232.29
760.70
121.56
46.85
272.41
57.19
29.91
26.43
348.83
89.13
1,414.90
256.28
105.12
8.24
94.46
23.36
762.56
154.08
370.63
69.70
87.64
27.33
393.40
116.90
65.78
9.73
28,385.61
7,519.38
1999 Tax
Capacity
($ millions)
74.62
3.95
115.33
43.48
1,014.54
86.83
158.35
30.85
22.04
650.30
156.24
29.03
13.27
398.79
105.12
38.19
62.45
56.61
88.74
23.81
179.82
238.86
209.13
84.72
37.78
137.54
10.71
33.35
65.06
26.39
248.55
31.64
791.87
167.81
5.87
389.38
68.65
58.90
326.43
32.20
72.16
7.92
92.40
374.81
27.85
25.02
202.00
98.18
23.22
104.21
17.43
1999 Capacity
per capita
($/person)
17.07
6.38
24.14
17.04
30.61
21.41
48.25
40.95
42.47
43.03
20.06
24.49
10.60
32.88
17.69
13.31
23.53
14.29
20.30
19.00
34.77
38.68
21.20
17.74
13.64
25.15
12.13
20.02
35.96
21.97
30.52
18.19
43.52
21.93
9.26
34.59
20.44
17.76
27.22
32.50
18.57
10.81
16.85
18.70
13.07
42.14
29.39
17.06
12.85
19.85
36.33
1999 Per Capita
Capacity Index
7,519.38
27.57
26.49 cents per dollar
70
62
23
88
62
111
78
175
148
154
156
73
89
38
119
64
48
85
52
74
69
126
140
77
64
49
91
44
73
130
80
111
66
158
80
34
125
74
64
99
118
67
39
61
68
47
153
107
62
47
72
132
1999 Tax Revenue
($ millions)
62.78
1.73
89.09
32.57
877.90
65.39
250.17
27.06
26.25
649.52
111.19
28.74
11.13
346.98
148.71
72.84
70.24
81.48
95.97
29.77
126.17
173.87
174.89
58.13
30.77
118.67
18.30
17.45
41.47
49.37
423.02
21.91
1,071.46
182.85
7.42
141.46
88.80
47.98
760.70
46.85
57.19
26.43
89.13
256.28
8.24
23.36
154.08
69.70
27.33
116.90
9.73
1999 Revenue per
capita
($/person)
14.37
2.79
18.64
12.77
26.49
16.12
76.22
35.91
50.57
42.98
14.28
24.24
8.89
28.61
25.02
25.38
26.46
20.57
21.95
23.76
24.40
28.16
17.73
12.17
11.11
21.70
20.73
10.47
22.92
41.10
51.95
12.59
58.88
23.90
11.70
12.57
26.44
14.47
63.42
47.29
14.72
36.05
16.25
12.79
3.87
39.34
22.42
12.11
15.12
22.26
20.29
100
7,519.38
27.57
1999 Tax Effort Revenue divided
Index
by base
84
44
77
75
87
75
158
88
119
100
71
99
84
87
141
191
112
144
108
125
70
73
84
69
81
86
171
52
64
187
170
69
135
109
126
36
129
81
233
146
79
334
96
68
30
93
76
71
118
112
56
22.3%
11.6%
20.5%
19.8%
22.9%
19.9%
41.9%
23.2%
31.5%
26.5%
18.9%
26.2%
22.2%
23.0%
37.5%
50.5%
29.8%
38.1%
28.6%
33.1%
18.6%
19.3%
22.2%
18.2%
21.6%
22.9%
45.3%
13.9%
16.9%
49.5%
45.1%
18.3%
35.8%
28.9%
33.5%
9.6%
34.3%
21.6%
61.7%
38.5%
21.0%
88.4%
25.6%
18.1%
7.8%
24.7%
20.2%
18.8%
31.2%
29.7%
14.8%
100
26.5%
Severance Taxes
State
1999 State
Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
Totals
RTS rate
Value of Oil Value of Coal Value of Gas
($ millions) ($ millions)
($ millions)
167.83
772.54
1,249.89
4,248.87
24.89
624.77
0.94
197.98
0.92
101.23
0.39
717.37
3,276.38
0.00
762.99
300.85
514.66
1,379.63
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
70.54
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
192.53
916.91
0.00
30.80
702.01
1.58
0.00
0.00
0.00
464.68
6.41
1,012.20
40.19
3,430.62
177.35
1,908.78
52.97
11,101.93
0.00
0.00
0.00
0.00
94.07
0.11
0.00
0.00
0.00
120.87
0.00
491.22
0.00
0.00
0.00
252.18
0.30
167.21
1.22
7.12
0.00
216.51
357.97
95.51
41.16
0.00
2.05
9.84
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,009.00
601.39
2,919.84
3.39
0.00
38.84
0.00
0.00
0.00
477.10
244.49
118.11
88.87
703.24
294.47
1,120.68
43.78
3,068.83
0.00
0.00
2.89
27.11
1,970.34
0.00
0.00
0.00
0.00
0.00
0.00
0.00
16.68
0.00
3.67
4.24
83.08
2.93
6,982.24
658.49
13,554.35
263.94
469.32
492.42
0.00
0.00
0.00
0.09
908.77
0.00
0.00
75.08
0.00
20.88
4,336.20
0.00
0.00
0.00
0.00
849.96
1,757.33
1,486.48
272,690,813
29,103.80
19,023.51
40,372.09
Value of non-fuel 1999 Total Severance Tax
mineral
Base (sum of values)
($ millions)
($ millions)
1,001.50
3,191.75
1,039.50
5,938.03
2,625.00
2,824.84
490.50
1,309.49
3,150.00
7,189.37
612.00
2,807.14
94.35
94.35
11.15
11.15
0.00
0.00
1,915.00
1,985.54
1,680.00
1,680.00
85.45
85.45
429.50
429.50
885.50
1,994.94
705.00
1,439.39
503.50
503.50
575.50
2,058.79
501.00
4,149.16
380.50
13,444.18
97.30
97.30
334.00
428.18
198.50
198.50
1,625.00
2,237.10
1,580.00
1,580.00
154.50
574.18
1,335.00
1,343.35
499.50
1,169.49
127.35
170.56
3,025.00
3,034.84
62.00
62.00
288.50
288.50
801.50
5,331.73
984.50
1,026.74
746.00
746.00
39.45
879.15
1,035.00
2,121.58
450.50
4,683.79
310.00
312.89
1,230.00
3,227.45
23.70
23.70
562.00
562.00
256.00
276.35
737.00
827.25
1,840.00
23,035.08
1,305.00
2,530.68
70.70
70.70
643.00
1,551.86
635.50
710.58
171.50
4,528.58
335.50
335.50
1,035.00
5,128.77
39,350.00
127,849.40
2.45 cents per dollar
71
1999 Tax
Capacity
($ millions)
78.27
145.61
69.27
32.11
176.30
68.84
2.31
0.27
0.00
48.69
41.20
2.10
10.53
48.92
35.30
12.35
50.49
101.75
329.68
2.39
10.50
4.87
54.86
38.75
14.08
32.94
28.68
4.18
74.42
1.52
7.07
130.75
25.18
18.29
21.56
52.03
114.86
7.67
79.14
0.58
13.78
6.78
20.29
564.87
62.06
1.73
38.06
17.42
111.05
8.23
125.77
1999 Capacity
per capita
($/person)
17.91
235.05
14.50
12.59
5.32
16.97
0.70
0.36
0.00
3.22
5.29
1.77
8.41
4.03
5.94
4.30
19.02
25.69
75.41
1.90
2.03
0.79
5.56
8.11
5.09
6.02
32.49
2.51
41.13
1.27
0.87
75.15
1.38
2.39
34.02
4.62
34.20
2.31
6.60
0.59
3.55
9.24
3.70
28.18
29.14
2.92
5.54
3.03
61.46
1.57
262.24
1999 Per Capita
Capacity Index
1999 Revenue per
capita
($/person)
11.53
687.69
0.00
4.01
1.02
8.38
0.00
0.00
0.00
4.44
0.00
0.00
3.63
0.00
0.09
0.00
18.57
44.13
80.22
0.00
0.00
0.00
2.45
0.45
6.96
0.01
84.04
0.46
18.35
0.00
0.00
155.15
0.00
0.25
157.99
1.08
62.60
14.94
0.00
0.00
0.00
4.33
0.15
35.18
6.81
0.00
0.26
10.83
84.87
0.47
401.25
1999 Tax Effort
Index
156
2,044
126
109
46
148
6
3
0
28
46
15
73
35
52
37
165
223
656
17
18
7
48
71
44
52
283
22
358
11
8
654
12
21
296
40
297
20
57
5
31
80
32
245
253
25
48
26
535
14
2,281
1999 Tax
Revenue
($ millions)
50.38
426.02
0.00
10.24
33.74
33.98
0.00
0.00
0.00
67.10
0.00
0.00
4.55
0.00
0.51
0.00
49.28
174.78
350.70
0.00
0.00
0.00
24.21
2.16
19.26
0.03
74.19
0.76
33.19
0.00
0.00
269.94
0.00
1.95
100.11
12.17
210.21
49.56
0.00
0.00
0.00
3.18
0.80
705.25
14.51
0.00
1.82
62.32
153.36
2.46
192.44
3,135.15
11.50
100
3135.15
11.50
100
64
293
0
32
19
49
0
0
0
138
0
0
43
0
1
0
98
172
106
0
0
0
44
6
137
0
259
18
45
0
0
206
0
11
464
23
183
646
0
0
0
47
4
125
23
0
5
358
138
30
153
Other Taxes
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
RTS rate
1999 Tax Capacity
($ millions)
569.55
100.48
674.43
317.32
5,573.64
713.88
738.93
128.99
118.71
2,401.70
1,196.40
186.47
161.89
2,128.62
878.54
417.07
398.86
518.83
568.42
173.98
942.57
1,221.36
1,564.03
830.69
323.59
818.02
110.92
256.30
310.82
209.19
1,641.77
215.73
3,490.44
1,142.65
85.50
1,728.45
440.21
504.42
1,946.95
163.24
514.14
103.96
796.29
3,041.50
276.80
87.68
1,150.47
975.78
214.66
813.82
72.49
1999 Capacity per
capita
($/person)
130.34
162.20
141.14
124.37
168.16
176.00
225.14
171.18
228.73
158.93
153.62
157.30
129.33
175.51
147.83
145.35
150.28
130.99
130.01
138.85
182.26
197.79
158.56
173.95
116.88
149.59
125.65
153.84
171.80
174.16
201.61
124.00
191.82
149.35
134.92
153.55
131.09
152.11
162.33
164.75
132.32
141.80
145.21
151.74
129.96
147.68
167.39
169.51
118.80
155.00
151.14
1999 Per Capita Capacity
Index
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 Total Other Tax Base
(state personal income)
(millions)
98,451.58
17,368.92
116,579.55
54,851.08
963,445.14
123,399.65
127,729.68
22,297.55
20,520.31
415,151.37
206,806.32
32,233.44
27,983.57
367,947.00
151,861.60
72,094.39
68,946.54
89,683.08
98,254.72
30,074.15
162,930.76
211,121.05
270,353.38
143,590.96
55,935.42
141,400.38
19,173.67
44,303.45
53,727.77
36,159.53
283,791.88
37,291.18
603,348.79
197,516.21
14,778.44
298,775.10
76,094.30
87,192.35
336,545.11
28,217.15
88,873.46
17,969.53
137,643.76
525,745.46
47,847.41
15,156.38
198,867.35
168,670.06
37,104.98
140,673.98
12,530.13
272,690,813
7,599,009.00
43,961.16
161.21
1999 State Population
0.58 cents per dollar
72
1999 Revenue per
capita
($/person)
145.99
109.30
72.67
65.50
159.03
91.92
159.25
454.32
430.23
213.23
97.93
163.53
90.15
126.74
36.98
62.96
44.73
224.36
137.69
60.33
286.89
94.60
82.73
284.50
57.63
109.34
114.66
159.96
365.65
268.59
101.46
122.99
222.93
137.30
245.75
69.85
75.17
200.51
263.09
115.10
170.50
198.33
126.20
213.58
100.19
334.75
267.75
257.69
269.46
83.98
45.83
1999 Tax Effort
Index
81
101
88
77
104
109
140
106
142
99
95
98
80
109
92
90
93
81
81
86
113
123
98
108
72
93
78
95
107
108
125
77
119
93
84
95
81
94
101
102
82
88
90
94
81
92
104
105
74
96
94
1999 Tax
Revenue
($ millions)
637.94
67.71
347.26
167.11
5,271.22
372.85
522.67
342.34
223.29
3,222.24
762.72
193.87
112.84
1,537.16
219.79
180.66
118.71
888.64
602.00
75.60
1,483.68
584.16
816.04
1,358.64
159.57
597.92
101.22
266.49
661.55
322.61
826.20
213.99
4,056.58
1,050.48
155.72
786.29
252.43
664.91
3,155.49
114.04
662.51
145.41
692.04
4,281.04
213.39
198.76
1,840.19
1,483.37
486.90
440.95
21.98
100
43,961.16
161.21
100
112
67
51
53
95
52
71
265
188
134
64
104
70
72
25
43
30
171
106
43
157
48
52
164
49
73
91
104
213
154
50
99
116
92
182
45
57
132
162
70
129
140
87
141
77
227
160
152
227
54
30
Representative State-Local Expenditures by Function, 1999, Adjusted for Input Cost Differences and then Normalized, per capita
(dollars)
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Population
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
Primary and
Secondary
Education
1,135.6
1,768.3
1,332.8
1,174.5
1,381.0
1,312.4
1,322.9
1,108.6
786.5
1,056.5
1,287.6
1,054.1
1,368.2
1,260.0
1,227.5
1,144.7
1,234.6
1,113.9
1,178.5
1,102.0
1,229.6
1,194.0
1,370.6
1,322.1
1,191.6
1,162.1
1,177.6
1,144.0
1,332.6
1,237.9
1,262.7
1,343.8
1,168.0
1,185.8
1,152.1
1,231.6
1,212.3
1,230.9
1,120.2
1,141.4
1,138.8
1,163.6
1,115.2
1,397.4
1,654.0
1,081.4
1,208.9
1,327.3
1,066.2
1,203.4
1,342.5
Totals
272,690,813
1,246.4
Higher
Education
439.4
530.5
430.0
402.2
503.0
450.6
440.9
460.0
491.2
376.0
465.6
448.8
459.7
464.3
452.2
416.8
433.7
443.7
449.9
386.5
457.9
442.8
473.7
450.0
431.7
417.5
385.4
419.1
411.8
409.0
462.7
411.7
451.4
418.2
412.2
450.8
411.2
431.1
424.9
422.5
435.7
400.4
423.3
463.3
584.6
398.5
476.9
465.3
408.3
444.0
445.2
Public
Welfare
945.5
553.8
916.7
931.5
950.8
560.9
544.0
667.1
1,214.1
816.9
850.1
699.8
859.4
648.3
515.2
528.6
695.4
818.0
1,216.2
667.1
469.7
662.9
670.0
568.0
1,070.3
683.1
1,014.5
737.2
700.9
566.5
538.5
1,301.8
998.7
881.8
889.3
748.6
849.3
886.4
665.5
690.1
809.8
585.8
811.4
963.1
470.6
623.9
543.4
595.1
1,065.3
559.4
706.0
Health and
Hospitals
510.7
373.5
437.8
522.5
429.6
391.2
425.2
442.7
507.7
440.8
466.6
355.6
408.4
409.9
423.8
389.1
396.6
543.8
482.4
471.5
381.3
462.4
444.8
372.8
527.2
436.1
431.2
377.8
415.7
412.3
423.0
451.6
472.7
488.9
383.7
436.5
428.6
421.8
426.6
461.8
479.9
369.1
500.6
412.5
352.6
428.9
425.1
404.5
556.2
395.4
402.5
450.0
789.1
437.7
Highways
445.8
301.8
324.4
460.2
289.7
374.7
301.8
362.6
212.8
293.7
423.9
209.1
453.2
294.0
401.6
436.8
489.7
413.0
317.0
381.1
307.8
270.5
338.0
423.2
446.7
429.3
600.4
514.1
355.8
334.4
262.7
490.1
229.2
373.5
827.8
312.7
477.7
378.4
286.9
265.6
383.2
732.2
394.9
360.9
377.7
415.0
355.8
323.6
366.7
395.5
671.5
Police and
Corrections
384.8
488.8
394.6
312.5
409.7
341.4
330.6
317.7
1,350.2
316.4
403.2
316.8
276.8
424.7
381.0
249.5
345.8
337.7
437.7
245.0
463.3
287.1
420.5
304.8
360.1
350.4
246.7
287.9
415.5
253.8
348.6
399.6
357.0
363.2
238.4
319.2
340.5
287.6
341.1
307.0
354.4
248.6
363.5
370.3
344.2
264.5
378.0
316.4
292.8
309.5
276.8
Environment and
Housing
391.9
416.3
396.2
382.0
415.8
403.3
423.9
408.9
418.7
390.7
402.0
398.0
387.7
410.2
401.9
388.2
390.3
392.3
388.0
385.3
417.8
413.2
414.4
404.7
381.3
391.2
375.2
385.5
400.1
401.5
426.3
384.7
410.6
392.3
376.3
404.5
382.3
398.6
406.0
403.7
389.6
374.7
392.1
398.2
403.0
387.7
407.6
407.4
382.8
399.9
386.6
Interest on
General debt
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
Governmental
Administration
263.9
301.7
270.5
248.4
301.0
281.5
313.6
290.3
305.4
261.9
279.4
273.3
257.2
292.2
279.4
258.1
261.3
264.5
257.7
253.5
304.2
296.9
298.7
283.7
247.3
262.7
237.8
253.9
276.5
278.7
317.2
252.5
292.9
264.4
239.6
283.4
248.9
274.2
285.7
282.1
260.2
237.1
264.2
273.6
281.1
257.3
288.2
287.9
249.7
276.2
255.5
All Other
546.3
598.3
555.4
525.0
597.3
570.5
614.6
582.6
603.4
543.7
567.7
559.2
537.2
585.3
567.6
538.4
542.8
547.1
537.8
532.1
601.6
591.7
594.2
573.6
523.5
544.7
510.6
532.6
563.7
566.7
619.6
530.7
586.1
547.1
513.0
573.1
525.8
560.5
576.3
571.3
541.3
509.5
546.7
559.7
570.0
537.2
579.7
579.3
526.8
563.3
534.8
Total
5,242.4
5,619.7
5,249.3
5,124.8
5,482.8
4,979.5
5,031.9
4,893.5
6,018.9
4,702.5
5,345.4
4,577.5
5,203.9
5,046.8
4,914.2
4,594.8
5,014.3
5,062.8
5,398.8
4,657.8
4,964.0
4,880.7
5,289.6
5,013.3
5,335.3
4,923.4
5,142.4
4,886.8
5,109.0
4,750.5
4,969.0
5,707.1
5,168.0
5,111.0
5,216.6
4,994.7
5,064.8
5,086.0
4,785.5
4,814.2
5,005.5
4,860.9
4,997.9
5,380.2
5,312.8
4,625.6
4,941.2
4,976.6
5,063.0
4,818.1
5,234.4
Index of
Fiscal
Need
103
110
103
100
107
97
98
96
118
92
105
90
102
99
96
90
98
99
106
91
97
96
104
98
104
96
101
96
100
93
97
112
101
100
102
98
99
100
94
94
98
95
98
105
104
91
97
97
99
94
102
341.1
362.9
403.1
246.8
281.3
570.2
5,108.6
100
73
Rank
12
3
11
18
4
32
26
39
1
47
7
51
15
25
38
50
27
24
5
48
35
41
10
28
8
37
17
40
20
46
34
2
16
19
14
31
22
21
45
44
29
42
30
6
9
49
36
33
23
43
13
Direct General Expenditures of State and Local Governments, by function, 1999
(millions)
Primary and
Secondary
Health and
Education
Higher Education
Public Welfare
Hospitals
Alabama
4,560.3
2,197.5
3,230.9
3,234.2
Alaska
1,348.4
341.2
689.2
250.4
Arizona
4,874.4
2,265.3
1,884.9
987.5
Arkansas
2,549.7
1,124.0
1,904.2
1,080.0
California
38,850.9
15,526.7
27,133.3
16,763.8
Colorado
4,769.0
2,280.7
2,576.4
998.2
Connecticut
4,813.9
1,112.6
2,930.2
1,546.6
Delaware
931.3
538.9
502.9
260.4
D.C.
694.3
82.4
1,246.6
509.7
Florida
15,770.7
4,768.0
8,847.6
6,599.9
Georgia
9,796.4
3,136.9
4,920.8
3,668.7
Hawaii
1,069.6
686.3
956.3
548.1
Idaho
1,377.0
582.5
721.2
545.4
Illinois
15,410.1
4,623.5
8,657.1
4,175.7
Indiana
6,956.9
3,281.4
3,893.6
2,482.5
Iowa
3,453.6
1,939.8
2,077.6
1,619.3
Kansas
2,961.1
1,636.9
1,296.3
1,005.1
Kentucky
3,766.7
1,845.6
3,594.6
1,095.6
Louisiana
4,611.9
1,804.7
2,982.1
3,077.9
Maine
1,528.6
446.5
1,422.4
393.4
Maryland
6,256.6
2,509.9
3,674.6
1,206.1
Massachusetts
7,968.7
1,947.0
5,843.0
2,186.4
Michigan
14,434.2
6,231.8
6,452.0
4,234.6
Minnesota
6,835.7
2,444.8
5,501.3
1,725.2
Mississippi
2,745.9
1,403.0
2,040.7
1,928.5
Missouri
6,017.4
2,150.9
3,809.0
2,101.8
Montana
1,016.5
474.8
511.0
298.8
Nebraska
1,968.3
1,052.2
1,129.8
542.6
Nevada
2,194.9
683.1
852.1
674.7
New Hampshire
1,370.7
418.3
986.4
156.2
New Jersey
13,378.1
3,088.8
5,701.2
2,071.8
New Mexico
2,049.4
1,144.4
1,381.7
846.0
New York
30,699.9
5,735.7
28,052.7
11,017.9
North Carolina
8,313.3
4,122.2
5,691.1
5,298.4
North Dakota
702.5
436.3
622.0
51.9
Ohio
13,555.5
4,672.1
8,848.1
4,471.8
Oklahoma
3,675.4
1,610.2
1,738.9
1,260.6
Oregon
4,045.0
1,937.3
2,771.0
1,452.5
Pennsylvania
15,983.6
4,666.8
11,310.5
3,611.1
Rhode Island
1,273.8
368.9
1,042.3
242.1
South Carolina
4,477.2
1,737.5
3,131.4
2,826.1
South Dakota
808.3
289.3
446.1
151.6
Tennessee
5,531.9
2,204.6
4,324.3
2,953.2
Texas
25,404.8
8,978.4
11,259.5
8,198.4
Utah
2,384.0
1,527.6
1,348.6
721.7
Vermont
821.9
340.4
549.8
61.2
Virginia
8,161.8
3,140.0
4,046.0
2,432.5
Washington
7,336.4
3,165.8
4,608.8
3,221.1
West Virginia
2,074.0
769.4
1,668.8
517.2
Wisconsin
7,566.6
2,949.4
4,128.2
1,608.8
Wyoming
724.3
294.3
250.7
448.1
United States
339,871.2
122,716.4
215,189.7
119,361.2
Highways
1,248.5
748.2
1,737.9
859.8
7,383.0
1,764.9
1,106.6
388.0
101.0
5,055.4
2,476.9
403.1
524.5
3,813.7
1,826.7
1,607.4
1,339.0
1,580.9
1,548.2
512.3
1,471.1
2,720.0
3,043.0
2,222.5
1,142.1
1,922.6
481.1
801.6
959.1
458.0
2,390.7
1,132.3
6,555.6
2,512.1
412.7
3,555.2
1,122.9
1,239.7
3,781.7
298.2
1,034.1
472.6
1,689.3
5,854.6
875.2
316.2
2,710.0
2,197.1
837.3
2,386.6
397.1
Police and
Corrections
1,054.3
332.2
1,885.1
618.3
14,661.2
1,565.5
1,182.7
353.9
605.9
6,698.7
2,469.9
355.5
399.1
4,317.6
1,418.0
678.9
743.1
944.4
1,495.0
263.3
1,923.7
2,196.7
3,538.5
1,369.6
678.6
1,501.1
242.2
393.0
869.0
283.4
3,397.5
646.5
9,803.3
2,357.4
113.7
3,731.0
859.2
1,330.6
4,235.1
328.5
1,151.5
165.2
1,439.9
6,831.4
714.1
101.5
2,267.8
1,971.1
311.5
1,981.2
188.5
Environment and
Housing
1,419.5
594.7
1,773.1
664.9
17,106.2
1,591.9
1,265.7
385.6
381.0
7,698.2
2,638.2
627.0
465.6
5,238.3
1,861.5
980.1
730.6
1,103.2
1,645.5
465.4
2,524.4
3,091.9
3,291.3
2,462.8
665.1
1,391.6
368.5
577.4
793.8
338.5
3,460.2
663.3
8,756.6
2,771.7
385.7
4,117.8
928.2
1,696.4
4,236.3
383.2
1,048.6
268.2
1,894.8
5,597.6
785.4
215.0
2,544.2
3,117.5
458.9
2,209.2
249.2
Interest on General
debt
857.2
482.9
1,423.5
508.7
12,292.0
1,075.4
1,274.6
370.8
388.1
4,287.9
1,985.0
439.6
379.0
3,152.4
1,311.2
701.7
703.6
865.4
1,117.8
339.3
1,465.2
1,647.4
2,447.9
1,586.3
609.2
1,283.1
292.4
358.0
781.9
303.1
2,565.1
522.6
6,215.2
1,478.9
160.3
3,290.8
692.1
1,282.8
2,941.0
305.7
815.6
188.7
1,116.4
3,870.1
809.1
193.9
1,941.7
1,480.3
492.4
1,397.9
208.2
Governmental
Administration
640.4
395.2
908.2
346.8
7,654.1
1,100.6
1,290.7
302.4
253.9
3,929.2
1,089.8
595.8
172.6
3,496.1
900.2
313.3
436.9
1,375.2
932.8
262.8
1,121.2
2,283.7
2,229.7
1,469.4
450.0
934.3
226.3
211.9
623.2
399.6
2,297.2
366.8
8,536.6
1,122.5
127.1
1,909.7
465.1
616.0
4,062.2
318.0
641.6
155.3
827.0
4,063.7
383.3
146.9
1,734.9
1,356.6
407.9
1,282.9
126.4
All Other
1,676.4
1,949.3
2,562.3
1,005.4
23,503.5
2,345.2
3,164.7
449.2
366.7
7,975.0
3,648.9
1,207.5
444.7
6,842.3
2,709.5
1,315.1
1,213.1
1,890.4
1,901.9
754.1
2,723.0
5,114.8
4,654.5
2,542.4
1,276.8
2,768.8
381.0
681.4
864.1
614.8
5,974.8
712.6
18,395.8
3,101.9
474.7
4,998.0
1,202.4
1,929.3
6,397.3
720.2
1,368.7
300.2
2,190.7
7,316.0
890.8
282.9
3,319.9
3,879.1
689.5
2,532.3
265.2
Total
20,119.1
7,131.5
20,302.0
10,661.7
180,874.8
20,067.9
19,688.2
4,483.3
4,629.7
71,630.5
35,831.4
6,888.7
5,611.6
59,726.8
26,641.6
14,686.6
12,065.5
18,061.9
21,117.7
6,388.1
24,875.8
34,999.6
50,557.6
28,160.1
12,939.8
23,880.6
4,292.6
7,716.0
9,296.0
5,328.9
44,325.5
9,465.6
133,769.3
36,769.3
3,486.8
53,150.1
13,555.0
18,300.8
61,225.5
5,280.8
18,232.2
3,245.4
24,172.1
87,374.5
10,439.7
3,029.7
32,298.7
32,333.8
8,226.9
28,043.3
3,152.1
93,018.0
98,964.6
109,929.6
76,699.2
67,293.7
155,489.4
1,398,532.9
74
Direct General Expenditures of State and Local Governments, by function, per capita, 1999
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Population
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
Primary and
Secondary
Education
1,043.6
2,176.5
1,020.1
999.3
1,172.1
1,175.7
1,466.7
1,235.9
1,337.9
1,043.6
1,257.8
902.2
1,100.1
1,270.6
1,170.6
1,203.6
1,115.7
951.0
1,054.9
1,219.9
1,209.8
1,290.4
1,463.4
1,431.4
991.8
1,100.4
1,151.5
1,181.5
1,213.2
1,141.2
1,642.8
1,177.9
1,687.1
1,086.6
1,108.7
1,204.2
1,094.5
1,219.8
1,332.6
1,285.6
1,152.2
1,102.6
1,008.8
1,267.4
1,119.3
1,384.3
1,187.5
1,274.5
1,147.8
1,441.1
1,510.2
Higher
Education
502.9
550.7
474.1
440.5
468.4
562.3
339.0
715.2
158.8
315.5
402.8
578.9
465.4
381.2
552.2
676.0
616.7
466.0
412.8
356.3
485.3
315.3
631.8
511.9
506.8
393.3
537.8
631.6
377.6
348.2
379.3
657.8
315.2
538.8
688.6
415.1
479.5
584.2
389.1
372.3
447.1
394.7
402.0
447.9
717.2
573.3
456.9
550.0
425.8
561.7
613.6
Public Welfare
739.4
1,112.5
394.5
746.3
818.6
635.2
892.8
667.5
2,401.9
585.5
631.8
806.7
576.2
713.8
655.2
724.1
488.4
907.5
682.1
1,135.1
710.5
946.2
654.1
1,152.0
737.1
696.6
578.9
678.1
471.0
821.3
700.1
794.2
1,541.6
743.9
981.5
786.0
517.8
835.6
943.0
1,051.9
805.9
608.5
788.6
561.7
633.2
925.9
588.7
800.6
923.5
786.3
522.8
Health and
Hospitals
740.1
404.2
206.7
423.3
505.8
246.1
471.2
345.5
982.2
436.8
471.1
462.3
435.7
344.3
417.7
564.3
378.7
276.6
704.0
314.0
233.2
354.1
429.3
361.3
696.6
384.4
338.5
325.7
372.9
130.0
254.4
486.3
605.5
692.5
81.9
397.3
375.4
438.0
301.1
244.3
727.3
206.8
538.6
409.0
338.9
103.0
353.9
559.6
286.2
306.4
934.4
Highways
285.7
1,207.7
363.7
337.0
222.7
435.1
337.2
514.9
194.5
334.5
318.0
340.0
419.1
314.4
307.4
560.2
504.5
399.1
354.1
408.9
284.5
440.5
308.5
465.4
412.5
351.6
545.0
481.1
530.1
381.3
293.6
650.8
360.3
328.3
651.3
315.8
334.4
373.8
315.3
301.0
266.1
644.6
308.1
292.1
410.9
532.6
394.3
381.7
463.4
454.5
828.1
Police and
Corrections
241.3
536.3
394.5
242.3
442.3
386.0
360.3
469.6
1,167.5
443.3
317.1
299.8
318.9
356.0
238.6
236.6
280.0
238.4
342.0
210.1
372.0
355.7
358.7
286.8
245.1
274.5
274.4
235.9
480.3
235.9
417.2
371.6
538.7
308.1
179.5
331.4
255.9
401.2
353.1
331.5
296.3
225.3
262.6
340.8
335.3
170.9
330.0
342.4
172.4
377.3
393.1
Environment and
Housing
324.8
959.9
371.1
260.6
516.1
392.5
385.7
511.7
734.1
509.4
338.7
528.9
372.0
431.9
313.2
341.6
275.3
278.5
376.4
371.4
488.1
500.7
333.7
515.7
240.2
254.5
417.4
346.5
438.7
281.8
424.9
381.2
481.2
362.3
608.7
365.8
276.4
511.6
353.2
386.7
269.8
365.8
345.6
279.3
368.8
362.2
370.2
541.6
254.0
420.8
519.5
Interest on
General debt
146.5
637.9
190.1
135.9
230.9
271.4
393.3
401.3
489.2
260.0
139.9
502.5
137.9
288.3
151.5
109.2
164.6
347.2
213.4
209.7
216.8
369.8
226.0
307.7
162.5
170.8
256.4
127.2
344.5
332.7
282.1
210.8
469.1
146.7
200.6
169.6
138.5
185.8
338.7
320.9
165.1
211.8
150.8
202.7
180.0
247.4
252.4
235.7
225.7
244.3
263.5
Governmental
Administration
196.2
779.5
297.9
199.4
370.9
265.1
388.4
492.0
747.7
283.8
254.9
370.8
302.8
259.9
220.6
244.5
265.1
218.5
255.7
270.8
283.3
266.8
248.2
332.2
220.0
234.6
331.2
214.9
432.2
252.3
315.0
300.4
341.6
193.3
252.9
292.3
206.1
386.8
245.2
308.5
209.9
257.3
203.6
193.1
379.9
326.5
282.5
257.2
272.5
266.3
434.0
All Other
383.6
3146.5
536.2
394.1
709.1
578.2
964.2
596.2
706.6
527.8
468.5
1018.6
355.3
564.2
455.9
458.3
457.1
477.3
435.0
601.8
526.5
828.3
471.9
532.4
461.2
506.3
431.6
409.0
477.6
511.9
733.7
409.6
1010.9
405.4
749.1
444.0
358.1
581.8
533.4
726.9
352.2
409.4
399.5
365.0
418.3
476.5
483.0
673.9
381.6
482.3
553.1
Total
4,604.1
11,511.7
4,248.8
4,178.8
5,457.1
4,947.5
5,998.8
5,949.7
8,920.4
4,740.2
4,600.7
5,810.8
4,483.2
4,924.6
4,482.9
5,118.3
4,546.1
4,560.1
4,830.2
5,098.1
4,810.1
5,667.8
5,125.6
5,896.8
4,673.7
4,367.1
4,862.6
4,631.4
5,138.0
4,436.6
5,443.1
5,440.5
7,351.3
4,806.0
5,502.7
4,721.7
4,036.6
5,518.7
5,104.7
5,329.7
4,692.1
4,426.8
4,408.1
4,359.1
4,901.7
5,102.7
4,699.4
5,617.1
4,553.0
5,341.1
6,572.2
Totals
272,690,813
1,246.4
450.0
789.1
437.7
341.1
362.9
403.1
246.8
281.3
570.2
5,128.6
75
Representative State-Local Expenditures by Function, 1999, Adjusted for Input Cost Differences
(millions)
Primary and
Secondary
Higher
Health and
Education
Education
Public Welfare
Hospitals
Highways
Alabama
4,934.6
1,911.1
4,109.5
2,218.6
1,936.2
Alaska
1,089.3
327.1
341.2
230.0
185.8
Arizona
6,332.6
2,045.2
4,356.9
2,079.7
1,540.8
Arkansas
2,979.9
1,021.5
2,363.8
1,325.2
1,167.1
California
45,514.7
16,593.5
31,347.2
14,153.9
9,542.5
Colorado
5,293.2
1,819.0
2,262.9
1,577.6
1,510.6
Connecticut
4,317.4
1,440.1
1,776.0
1,387.3
984.6
Delaware
830.7
345.0
500.0
331.6
271.5
D.C.
405.9
253.8
626.7
261.9
109.8
Florida
15,875.7
5,654.7
12,278.1
6,622.0
4,410.7
Georgia
9,971.9
3,609.4
6,585.7
3,612.6
3,281.1
Hawaii
1,242.7
529.6
825.1
419.1
246.4
Idaho
1,702.9
572.7
1,070.0
508.2
563.8
Illinois
15,195.7
5,604.5
7,821.0
4,942.3
3,544.3
Indiana
7,253.8
2,674.9
3,045.5
2,504.1
2,372.0
Iowa
3,266.2
1,190.5
1,508.7
1,110.0
1,245.7
Kansas
3,258.2
1,145.6
1,835.7
1,046.4
1,291.7
Kentucky
4,387.3
1,749.0
3,222.5
2,141.3
1,625.9
Louisiana
5,123.2
1,957.9
5,289.0
2,096.7
1,377.7
Maine
1,373.0
482.0
831.5
587.3
474.6
Maryland
6,323.3
2,357.1
2,415.9
1,960.5
1,582.2
Massachusetts
7,331.6
2,721.6
4,071.6
2,838.5
1,660.3
Michigan
13,443.4
4,650.9
6,573.5
4,361.5
3,313.3
Minnesota
6,278.3
2,138.8
2,698.1
1,769.8
2,008.8
Mississippi
3,280.5
1,189.6
2,947.3
1,450.9
1,229.3
Missouri
6,318.9
2,272.6
3,715.6
2,370.5
2,333.1
Montana
1,033.7
338.6
890.8
378.4
526.8
Nebraska
1,895.3
695.0
1,221.6
625.8
851.3
Nevada
2,397.5
741.5
1,261.4
747.7
639.7
New Hampshire
1,478.6
488.9
676.8
492.3
399.2
New Jersey
10,224.7
3,750.1
4,361.6
3,424.1
2,126.6
New Mexico
2,324.8
712.9
2,252.9
781.1
847.4
New York
21,134.6
8,176.0
18,076.4
8,550.5
4,144.5
North Carolina
9,021.5
3,184.2
6,710.7
3,718.9
2,840.1
North Dakota
725.9
260.0
560.5
241.7
521.4
Ohio
13,785.8
5,050.9
8,381.7
4,884.4
3,498.4
Oklahoma
4,047.9
1,374.4
2,836.9
1,430.7
1,594.3
Oregon
4,058.9
1,422.9
2,923.6
1,390.5
1,247.3
Pennsylvania
13,360.2
5,072.4
7,939.5
5,086.2
3,420.3
Rhode Island
1,124.6
416.7
680.1
454.8
261.6
South Carolina
4,400.0
1,685.2
3,129.7
1,853.8
1,480.0
South Dakota
848.3
292.1
427.2
269.0
533.5
Tennessee
6,081.0
2,310.2
4,425.8
2,729.1
2,152.3
Texas
27,852.0
9,243.3
19,201.9
8,220.1
7,189.0
Utah
3,502.9
1,239.2
996.8
746.6
799.5
Vermont
638.4
235.5
368.4
253.1
244.9
Virginia
8,261.7
3,262.1
3,715.1
2,904.6
2,430.7
Washington
7,597.4
2,665.7
3,407.5
2,315.0
1,851.4
West Virginia
1,915.8
734.3
1,914.6
999.0
658.5
Wisconsin
6,282.8
2,320.3
2,921.3
2,063.8
2,064.1
Wyoming
640.2
212.5
336.8
191.9
320.1
Totals
337,959.0
122,142.7
214,038.8
118,660.4
92,452.8
Police and
Corrections
1,671.2
301.0
1,873.8
792.4
13,497.3
1,376.1
1,078.5
237.9
696.5
4,752.2
3,121.3
373.2
344.4
5,119.3
2,250.2
711.5
912.2
1,329.3
1,902.0
305.1
2,381.3
1,762.1
4,122.0
1,446.6
990.8
1,904.3
216.5
476.8
747.2
303.0
2,821.7
691.0
6,455.9
2,761.7
150.1
3,571.2
1,136.4
948.0
4,066.6
302.4
1,368.6
181.2
1,980.9
7,377.8
728.7
156.1
2,581.7
1,810.1
525.9
1,615.3
132.0
Environment and
Housing
1,709.7
257.4
1,889.9
972.8
13,758.7
1,632.8
1,388.9
307.6
216.9
5,893.6
3,125.0
471.0
484.4
4,966.1
2,384.3
1,112.0
1,034.0
1,551.2
1,693.2
481.9
2,157.2
2,547.1
4,080.0
1,929.3
1,053.8
2,135.4
330.6
641.2
722.6
481.4
3,465.1
668.1
7,458.1
2,996.1
238.1
4,545.0
1,281.6
1,319.5
4,860.6
399.2
1,511.2
274.2
2,146.4
7,967.5
856.8
229.8
2,796.2
2,341.1
690.5
2,095.9
185.1
Interest on General
debt
1,078.4
152.9
1,179.2
629.6
8,179.4
1,001.0
809.9
186.0
128.1
3,729.1
1,922.0
292.6
308.9
2,993.0
1,466.6
708.1
655.0
977.4
1,078.9
309.2
1,276.2
1,523.9
2,434.1
1,178.5
683.2
1,349.5
217.8
411.1
446.5
296.4
2,009.6
429.4
4,490.5
1,888.0
156.4
2,777.9
828.7
818.3
2,959.8
244.5
958.9
180.9
1,353.2
4,946.4
525.6
146.5
1,696.1
1,420.5
445.9
1,295.7
118.4
Governmental
Administration
1,148.6
186.2
1,287.6
631.2
9,938.5
1,137.2
1,025.3
217.9
157.9
3,942.8
2,167.9
322.7
320.7
3,530.5
1,653.8
737.7
690.8
1,043.4
1,122.3
316.4
1,566.8
1,826.4
2,935.1
1,349.6
682.0
1,431.0
209.1
421.4
498.4
333.4
2,573.2
437.7
5,308.2
2,015.1
151.3
3,177.1
832.6
905.8
3,413.1
278.4
1,007.2
173.1
1,442.8
5,462.7
596.3
152.1
1,972.8
1,650.9
449.4
1,444.7
122.1
All Other
2,380.9
369.6
2,647.0
1,335.9
19,746.6
2,307.8
2,011.9
437.8
312.3
8,193.6
4,409.7
661.2
670.6
7,079.6
3,364.2
1,540.7
1,436.8
2,161.3
2,345.1
665.0
3,103.2
3,644.2
5,845.5
2,731.9
1,445.7
2,970.8
449.5
885.0
1,017.2
678.8
5,032.4
921.0
10,637.3
4,174.4
324.2
6,433.7
1,760.9
1,853.8
6,893.5
564.6
2,097.8
372.6
2,989.8
11,188.4
1,210.7
318.1
3,973.5
3,326.1
949.4
2,949.7
255.8
Total
23,098.7
3,440.5
25,232.7
13,219.5
182,272.3
19,918.3
16,219.9
3,666.0
3,169.8
71,352.5
41,806.5
5,383.6
6,546.6
60,796.4
28,969.4
13,131.1
13,306.4
20,188.6
23,986.0
5,826.1
25,123.7
29,927.2
51,759.2
23,529.6
14,953.1
26,801.6
4,591.9
8,124.5
9,219.6
5,628.9
39,789.2
10,066.2
94,432.2
39,310.7
3,329.6
56,106.0
17,124.3
16,888.6
57,072.1
4,726.8
19,492.5
3,552.1
27,611.6
108,649.0
11,203.2
2,743.0
33,594.4
28,385.7
9,283.1
25,053.4
2,514.8
98,358.9
109,736.2
67,293.7
76,399.3
155,076.9
1,392,118.6
76
Representative State-Local Expenditures by Function, 1999, per capita, Adjusted for Input Cost Differences
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Population
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
Primary and
Secondary
Education
1,129.2
1,758.4
1,325.3
1,167.9
1,373.2
1,305.0
1,315.5
1,102.4
782.1
1,050.6
1,280.4
1,048.2
1,360.5
1,252.9
1,220.6
1,138.3
1,227.6
1,107.7
1,171.8
1,095.8
1,222.7
1,187.3
1,362.9
1,314.7
1,184.9
1,155.5
1,171.0
1,137.6
1,325.1
1,231.0
1,255.6
1,336.2
1,161.5
1,179.2
1,145.6
1,224.7
1,205.4
1,224.0
1,113.9
1,135.0
1,132.4
1,157.0
1,109.0
1,389.5
1,644.7
1,075.3
1,202.1
1,319.8
1,060.2
1,196.6
1,335.0
Higher
Education
437.3
528.0
428.0
400.4
500.6
448.5
438.8
457.8
488.9
374.2
463.4
446.7
457.6
462.1
450.1
414.9
431.6
441.6
447.8
384.7
455.8
440.7
471.5
447.9
429.7
415.6
383.6
417.2
409.8
407.0
460.5
409.8
449.3
416.2
410.3
448.7
409.3
429.1
422.9
420.5
433.7
398.5
421.3
461.1
581.8
396.6
474.6
463.1
406.4
441.9
443.1
Public Welfare
940.4
550.8
911.8
926.5
945.8
557.9
541.1
663.5
1,207.6
812.5
845.6
696.0
854.8
644.9
512.5
525.8
691.7
813.6
1,209.7
663.6
467.1
659.3
666.4
565.0
1,064.5
679.5
1,009.1
733.2
697.2
563.5
535.6
1,294.9
993.4
877.1
884.6
744.6
844.8
881.6
662.0
686.4
805.4
582.7
807.1
958.0
468.0
620.6
540.5
591.9
1,059.6
556.4
702.2
Health and
Hospitals
507.7
371.3
435.2
519.4
427.0
388.9
422.7
440.1
504.7
438.2
463.9
353.5
406.0
407.5
421.4
386.8
394.3
540.6
479.6
468.7
379.1
459.7
442.2
370.6
524.1
433.5
428.6
375.6
413.3
409.8
420.5
448.9
469.9
486.1
381.4
433.9
426.0
419.3
424.1
459.0
477.1
367.0
497.7
410.1
350.5
426.4
422.6
402.2
552.9
393.1
400.1
Highways
443.1
299.9
322.5
457.4
287.9
372.4
300.0
360.3
211.6
291.9
421.3
207.9
450.4
292.2
399.1
434.1
486.7
410.5
315.1
378.8
305.9
268.9
335.9
420.6
444.0
426.6
596.7
511.0
353.6
332.4
261.1
487.1
227.8
371.2
822.8
310.8
474.8
376.1
285.2
264.0
380.9
727.8
392.5
358.7
375.4
412.4
353.7
321.6
364.4
393.1
667.4
Police and
Corrections
382.4
485.8
392.1
310.6
407.2
339.3
328.6
315.7
1,341.9
314.5
400.8
314.8
275.1
422.1
378.6
248.0
343.7
335.6
435.0
243.5
460.5
285.4
417.9
302.9
357.9
348.2
245.2
286.2
413.0
252.3
346.5
397.2
354.8
361.0
236.9
317.2
338.4
285.9
339.1
305.2
352.2
247.1
361.2
368.1
342.1
262.9
375.6
314.5
291.0
307.6
275.2
Environment and
Housing
391.2
415.5
395.5
381.3
415.1
402.5
423.2
408.2
417.9
390.0
401.3
397.3
387.0
409.5
401.2
387.5
389.6
391.6
387.3
384.6
417.1
412.5
413.6
404.0
380.6
390.5
374.5
384.9
399.4
400.8
425.5
384.0
409.9
391.6
375.7
403.8
381.7
397.9
405.3
402.9
388.9
374.1
391.4
397.5
402.3
387.0
406.8
406.7
382.1
399.2
385.9
Interest on
General debt
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
Governmental
Administration
262.8
300.5
269.5
247.4
299.8
280.4
312.4
289.1
304.2
260.9
278.4
272.2
256.2
291.1
278.3
257.1
260.3
263.4
256.7
252.5
303.0
295.8
297.6
282.6
246.3
261.7
236.9
252.9
275.5
277.6
316.0
251.6
291.7
263.4
238.7
282.2
247.9
273.1
284.6
281.0
259.2
236.2
263.1
272.5
280.0
256.3
287.0
286.8
248.7
275.2
254.5
All Other
544.9
596.7
554.0
523.6
595.8
569.0
613.0
581.0
601.8
542.2
566.2
557.8
535.7
583.7
566.1
536.9
541.3
545.7
536.4
530.7
600.0
590.1
592.6
572.1
522.2
543.3
509.2
531.2
562.2
565.2
618.0
529.3
584.6
545.6
511.6
571.5
524.4
559.0
574.7
569.8
539.9
508.2
545.2
558.2
568.5
535.8
578.1
577.8
525.4
561.8
533.4
Total
5,285.9
5,553.7
5,280.6
5,181.3
5,499.2
4,910.7
4,942.0
4,865.0
6,107.5
4,721.8
5,367.9
4,541.2
5,230.2
5,012.7
4,874.6
4,576.2
5,013.6
5,097.1
5,486.2
4,649.6
4,858.0
4,846.4
5,247.4
4,927.1
5,400.9
4,901.2
5,201.6
4,876.5
5,095.8
4,686.3
4,886.1
5,785.7
5,189.5
5,138.1
5,254.4
4,984.3
5,099.5
5,092.8
4,758.4
4,770.6
5,016.4
4,845.2
5,035.4
5,420.5
5,260.1
4,619.9
4,887.9
4,931.2
5,137.5
4,771.7
5,243.5
Totals
272,690,813
1,239.3
447.9
784.9
438.7
339.0
360.7
402.4
246.8
280.2
568.7
5,108.6
77
Representative State-Local Expenditures by Function, 1999, Adjusted for Input Cost Differences and then Normalized
(millions)
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Population
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
Primary and
Secondary
Education
1,129.2
1,758.4
1,325.3
1,167.9
1,373.2
1,305.0
1,315.5
1,102.4
782.1
1,050.6
1,280.4
1,048.2
1,360.5
1,252.9
1,220.6
1,138.3
1,227.6
1,107.7
1,171.8
1,095.8
1,222.7
1,187.3
1,362.9
1,314.7
1,184.9
1,155.5
1,171.0
1,137.6
1,325.1
1,231.0
1,255.6
1,336.2
1,161.5
1,179.2
1,145.6
1,224.7
1,205.4
1,224.0
1,113.9
1,135.0
1,132.4
1,157.0
1,109.0
1,389.5
1,644.7
1,075.3
1,202.1
1,319.8
1,060.2
1,196.6
1,335.0
Higher
Education
437.3
528.0
428.0
400.4
500.6
448.5
438.8
457.8
488.9
374.2
463.4
446.7
457.6
462.1
450.1
414.9
431.6
441.6
447.8
384.7
455.8
440.7
471.5
447.9
429.7
415.6
383.6
417.2
409.8
407.0
460.5
409.8
449.3
416.2
410.3
448.7
409.3
429.1
422.9
420.5
433.7
398.5
421.3
461.1
581.8
396.6
474.6
463.1
406.4
441.9
443.1
Public
Welfare
940.4
550.8
911.8
926.5
945.8
557.9
541.1
663.5
1,207.6
812.5
845.6
696.0
854.8
644.9
512.5
525.8
691.7
813.6
1,209.7
663.6
467.1
659.3
666.4
565.0
1,064.5
679.5
1,009.1
733.2
697.2
563.5
535.6
1,294.9
993.4
877.1
884.6
744.6
844.8
881.6
662.0
686.4
805.4
582.7
807.1
958.0
468.0
620.6
540.5
591.9
1,059.6
556.4
702.2
Health and
Hospitals
464.2
437.3
403.9
462.9
410.6
457.8
512.5
468.6
416.1
418.9
441.4
389.8
379.8
441.5
461.0
405.4
394.9
506.4
392.1
476.9
485.1
494.0
484.3
456.8
458.4
455.7
369.4
385.9
426.5
474.0
503.4
370.3
448.4
458.9
343.6
444.3
391.4
412.5
451.2
502.6
466.1
382.7
460.2
369.8
403.2
432.0
475.8
447.6
478.4
439.5
391.0
Highways
443.1
299.9
322.5
457.4
287.9
372.4
300.0
360.3
211.6
291.9
421.3
207.9
450.4
292.2
399.1
434.1
486.7
410.5
315.1
378.8
305.9
268.9
335.9
420.6
444.0
426.6
596.7
511.0
353.6
332.4
261.1
487.1
227.8
371.2
822.8
310.8
474.8
376.1
285.2
264.0
380.9
727.8
392.5
358.7
375.4
412.4
353.7
321.6
364.4
393.1
667.4
Police and
Corrections
382.4
485.8
392.1
310.6
407.2
339.3
328.6
315.7
1,341.9
314.5
400.8
314.8
275.1
422.1
378.6
248.0
343.7
335.6
435.0
243.5
460.5
285.4
417.9
302.9
357.9
348.2
245.2
286.2
413.0
252.3
346.5
397.2
354.8
361.0
236.9
317.2
338.4
285.9
339.1
305.2
352.2
247.1
361.2
368.1
342.1
262.9
375.6
314.5
291.0
307.6
275.2
Environment
and Housing
391.2
415.5
395.5
381.3
415.1
402.5
423.2
408.2
417.9
390.0
401.3
397.3
387.0
409.5
401.2
387.5
389.6
391.6
387.3
384.6
417.1
412.5
413.6
404.0
380.6
390.5
374.5
384.9
399.4
400.8
425.5
384.0
409.9
391.6
375.7
403.8
381.7
397.9
405.3
402.9
388.9
374.1
391.4
397.5
402.3
387.0
406.8
406.7
382.1
399.2
385.9
Interest on General
debt
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
246.8
Governmental
Administration
262.8
300.5
269.5
247.4
299.8
280.4
312.4
289.1
304.2
260.9
278.4
272.2
256.2
291.1
278.3
257.1
260.3
263.4
256.7
252.5
303.0
295.8
297.6
282.6
246.3
261.7
236.9
252.9
275.5
277.6
316.0
251.6
291.7
263.4
238.7
282.2
247.9
273.1
284.6
281.0
259.2
236.2
263.1
272.5
280.0
256.3
287.0
286.8
248.7
275.2
254.5
All Other
544.9
596.7
554.0
523.6
595.8
569.0
613.0
581.0
601.8
542.2
566.2
557.8
535.7
583.7
566.1
536.9
541.3
545.7
536.4
530.7
600.0
590.1
592.6
572.1
522.2
543.3
509.2
531.2
562.2
565.2
618.0
529.3
584.6
545.6
511.6
571.5
524.4
559.0
574.7
569.8
539.9
508.2
545.2
558.2
568.5
535.8
578.1
577.8
525.4
561.8
533.4
Total
5,242.4
5,619.7
5,249.3
5,124.8
5,482.8
4,979.5
5,031.9
4,893.5
6,018.9
4,702.5
5,345.4
4,577.5
5,203.9
5,046.8
4,914.2
4,594.8
5,014.3
5,062.8
5,398.8
4,657.8
4,964.0
4,880.7
5,289.6
5,013.3
5,335.3
4,923.4
5,142.4
4,886.8
5,109.0
4,750.5
4,969.0
5,707.1
5,168.0
5,111.0
5,216.6
4,994.7
5,064.8
5,086.0
4,785.5
4,814.2
5,005.5
4,860.9
4,997.9
5,380.2
5,312.8
4,625.6
4,941.2
4,976.6
5,063.0
4,818.1
5,234.4
Totals
272,690,813
1,239.3
447.9
784.9
438.7
339.0
360.7
402.4
246.8
280.2
568.7
5,108.6
78
Ratio of Actual Direct General Expenditures of State and Local Governments to Representative State-Local Expenditures Adjusted for Input Cost Differences, by Function, 1999
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
United States
Primary and
Secondary
Education
92.4
123.8
77.0
85.6
85.4
90.1
111.5
112.1
171.1
99.3
98.2
86.1
80.9
101.4
95.9
105.7
90.9
85.9
90.0
111.3
98.9
108.7
107.4
108.9
83.7
95.2
98.3
103.9
91.6
92.7
130.8
88.2
145.3
92.1
96.8
98.3
90.8
99.7
119.6
113.3
101.8
95.3
91.0
91.2
68.1
128.7
98.8
96.6
108.3
120.4
113.1
100.0
Higher
Education
115.0
104.3
110.8
110.0
93.6
125.4
77.3
156.2
32.5
84.3
86.9
129.6
101.7
82.5
122.7
162.9
142.9
105.5
92.2
92.6
106.5
71.5
134.0
114.3
117.9
94.6
140.2
151.4
92.1
85.6
82.4
160.5
70.2
129.5
167.8
92.5
117.2
136.2
92.0
88.5
103.1
99.0
95.4
97.1
123.3
144.5
96.3
118.8
104.8
127.1
138.5
100.0
Public
Welfare
78.6
202.0
43.3
80.6
86.6
113.9
165.0
100.6
198.9
72.1
74.7
115.9
67.4
110.7
127.8
137.7
70.6
111.5
56.4
171.1
152.1
143.5
98.2
203.9
69.2
102.5
57.4
92.5
67.6
145.7
130.7
61.3
155.2
84.8
111.0
105.6
61.3
94.8
142.5
153.3
100.1
104.4
97.7
58.6
135.3
149.2
108.9
135.3
87.2
141.3
74.4
100.0
Health and
Hospitals
159.4
92.4
51.2
91.4
123.2
53.8
91.9
73.7
236.0
104.3
106.7
118.6
114.7
78.0
90.6
139.2
95.9
54.6
179.5
65.8
48.1
71.7
88.6
79.1
151.9
84.3
91.6
84.4
87.4
27.4
50.5
131.3
135.0
150.9
23.8
89.4
95.9
106.2
66.7
48.6
156.0
54.0
117.0
110.6
84.0
23.9
74.4
125.0
59.8
69.7
239.0
100.0
Highways
64.5
402.7
112.8
73.7
77.4
116.8
112.4
142.9
92.0
114.6
75.5
163.6
93.0
107.6
77.0
129.0
103.7
97.2
112.4
107.9
93.0
163.8
91.8
110.6
92.9
82.4
91.3
94.2
149.9
114.7
112.4
133.6
158.2
88.5
79.2
101.6
70.4
99.4
110.6
114.0
69.9
88.6
78.5
81.4
109.5
129.1
111.5
118.7
127.2
115.6
124.1
100.0
79
Police and
Corrections
63.1
110.4
100.6
78.0
108.6
113.8
109.7
148.7
87.0
141.0
79.1
95.2
115.9
84.3
63.0
95.4
81.5
71.0
78.6
86.3
80.8
124.7
85.8
94.7
68.5
78.8
111.9
82.4
116.3
93.5
120.4
93.6
151.9
85.4
75.8
104.5
75.6
140.4
104.1
108.6
84.1
91.2
72.7
92.6
98.0
65.0
87.8
108.9
59.2
122.7
142.9
100.0
Environment and
Housing
83.0
231.0
93.8
68.3
124.3
97.5
91.1
125.4
175.7
130.6
84.4
133.1
96.1
105.5
78.1
88.1
70.7
71.1
97.2
96.6
117.0
121.4
80.7
127.7
63.1
65.2
111.4
90.0
109.9
70.3
99.9
99.3
117.4
92.5
162.0
90.6
72.4
128.6
87.2
96.0
69.4
97.8
88.3
70.3
91.7
93.6
91.0
133.2
66.5
105.4
134.6
100.0
Interest on
General debt
79.5
315.9
120.7
80.8
150.3
107.4
157.4
199.4
303.0
115.0
103.3
150.3
122.7
105.3
89.4
99.1
107.4
88.5
103.6
109.7
114.8
108.1
100.6
134.6
89.2
95.1
134.2
87.1
175.1
102.2
127.6
121.7
138.4
78.3
102.5
118.5
83.5
156.8
99.4
125.0
85.1
104.3
82.5
78.2
153.9
132.3
114.5
104.2
110.4
107.9
175.9
100.0
Governmental
Administration
55.8
212.3
70.5
54.9
77.0
96.8
125.9
138.8
160.8
99.7
50.3
184.6
53.8
99.0
54.4
42.5
63.2
131.8
83.1
83.1
71.6
125.0
76.0
108.9
66.0
65.3
108.2
50.3
125.1
119.8
89.3
83.8
160.8
55.7
84.0
60.1
55.9
68.0
119.0
114.2
63.7
89.7
57.3
74.4
64.3
96.5
87.9
82.2
90.8
88.8
103.5
100.0
All Other
70.4
527.3
96.8
75.3
119.0
101.6
157.3
102.6
117.4
97.3
82.7
182.6
66.3
96.6
80.5
85.4
84.4
87.5
81.1
113.4
87.7
140.4
79.6
93.1
88.3
93.2
84.8
77.0
85.0
90.6
118.7
77.4
172.9
74.3
146.4
77.7
68.3
104.1
92.8
127.6
65.2
80.6
73.3
65.4
73.6
88.9
83.6
116.6
72.6
85.9
103.7
100.0
Total
87.8
204.8
80.9
81.5
99.5
99.4
119.2
121.6
148.2
100.8
86.1
126.9
86.2
97.6
91.2
111.4
90.7
90.1
89.5
109.5
96.9
116.1
96.9
117.6
87.6
88.7
94.6
94.8
100.6
93.4
109.5
95.3
142.2
94.0
105.5
94.5
79.7
108.5
106.7
110.7
93.7
91.1
88.2
81.0
92.3
110.3
95.1
112.9
89.9
110.9
125.6
100.0
Workload Summary, 1999.
Primary and Secondary
Education
Alabama
1.56%
Alaska
0.30%
Arizona
1.95%
Arkansas
1.00%
California
12.54%
Colorado
1.56%
Connecticut
1.14%
Delaware
0.24%
D.C.
0.11%
Florida
5.05%
Georgia
2.97%
Hawaii
0.38%
Idaho
0.55%
Illinois
4.32%
Indiana
2.16%
Iowa
1.05%
Kansas
1.04%
Kentucky
1.38%
Louisiana
1.66%
Maine
0.45%
Maryland
1.72%
Massachusetts
2.05%
Michigan
3.73%
Minnesota
1.84%
Mississippi
1.11%
Missouri
2.00%
Montana
0.36%
Nebraska
0.62%
Nevada
0.72%
New Hampshire
0.44%
New Jersey
2.67%
New Mexico
0.77%
New York
5.99%
North Carolina
2.84%
North Dakota
0.25%
Ohio
4.04%
Oklahoma
1.36%
Oregon
1.23%
Pennsylvania
3.88%
Rhode Island
0.33%
South Carolina
1.41%
South Dakota
0.30%
Tennessee
1.92%
Texas
8.47%
Utah
1.04%
Vermont
0.21%
Virginia
2.38%
Washington
2.19%
West Virginia
0.64%
Wisconsin
1.89%
Wyoming
0.21%
Totals
100.00%
Higher
Education
1.67%
0.25%
1.74%
0.95%
12.68%
1.49%
1.06%
0.27%
0.19%
4.97%
2.97%
0.45%
0.51%
4.41%
2.20%
1.06%
1.01%
1.52%
1.75%
0.44%
1.78%
2.11%
3.58%
1.73%
1.11%
1.99%
0.33%
0.63%
0.62%
0.40%
2.72%
0.65%
6.42%
2.77%
0.25%
4.10%
1.27%
1.19%
4.09%
0.34%
1.49%
0.28%
2.01%
7.77%
1.01%
0.21%
2.60%
2.13%
0.68%
1.93%
0.19%
Public Welfare
1.93%
0.16%
2.04%
1.12%
14.43%
1.05%
0.81%
0.23%
0.29%
5.77%
3.07%
0.39%
0.50%
3.62%
1.42%
0.71%
0.86%
1.51%
2.49%
0.39%
1.11%
1.88%
3.03%
1.25%
1.40%
1.74%
0.42%
0.58%
0.59%
0.32%
1.99%
1.06%
8.35%
3.15%
0.27%
3.89%
1.34%
1.36%
3.68%
0.32%
1.47%
0.20%
2.08%
8.96%
0.46%
0.17%
1.72%
1.58%
0.91%
1.36%
0.16%
Health and
Hospitals
1.96%
0.18%
1.80%
1.23%
11.28%
1.33%
1.07%
0.27%
0.21%
5.88%
3.05%
0.36%
0.46%
4.03%
2.12%
1.00%
0.93%
1.89%
1.88%
0.53%
1.55%
2.29%
3.50%
1.48%
1.35%
2.10%
0.36%
0.57%
0.64%
0.42%
2.62%
0.71%
6.96%
3.28%
0.23%
4.08%
1.32%
1.19%
4.22%
0.38%
1.65%
0.26%
2.41%
7.06%
0.63%
0.23%
2.40%
1.91%
0.92%
1.76%
0.17%
Highways
2.14%
0.19%
1.69%
1.32%
9.99%
1.63%
1.01%
0.29%
0.11%
4.89%
3.54%
0.27%
0.63%
3.76%
2.56%
1.39%
1.43%
1.79%
1.54%
0.53%
1.65%
1.75%
3.48%
2.16%
1.39%
2.58%
0.61%
0.95%
0.69%
0.43%
2.18%
0.95%
4.39%
3.14%
0.60%
3.76%
1.80%
1.36%
3.66%
0.28%
1.64%
0.61%
2.38%
7.83%
0.86%
0.27%
2.59%
1.97%
0.74%
2.24%
0.36%
Police and
Corrections
1.84%
0.28%
2.00%
0.94%
12.61%
1.40%
0.96%
0.23%
0.64%
5.27%
3.19%
0.39%
0.39%
4.96%
2.30%
0.80%
1.02%
1.46%
2.16%
0.35%
2.20%
1.67%
3.89%
1.45%
1.18%
2.11%
0.27%
0.55%
0.77%
0.31%
2.47%
0.80%
6.24%
3.03%
0.19%
3.59%
1.35%
0.99%
4.05%
0.31%
1.53%
0.23%
2.18%
7.75%
0.74%
0.18%
2.54%
1.79%
0.62%
1.68%
0.15%
Environment and
Housing
1.60%
0.23%
1.75%
0.94%
12.15%
1.49%
1.20%
0.28%
0.19%
5.54%
2.86%
0.43%
0.46%
4.45%
2.18%
1.05%
0.97%
1.45%
1.60%
0.46%
1.90%
2.26%
3.62%
1.75%
1.02%
2.01%
0.32%
0.61%
0.66%
0.44%
2.99%
0.64%
6.67%
2.81%
0.23%
4.13%
1.23%
1.22%
4.40%
0.36%
1.42%
0.27%
2.01%
7.35%
0.78%
0.22%
2.52%
2.11%
0.66%
1.93%
0.18%
Interest on General
debt
1.60%
0.23%
1.75%
0.94%
12.15%
1.49%
1.20%
0.28%
0.19%
5.54%
2.86%
0.43%
0.46%
4.45%
2.18%
1.05%
0.97%
1.45%
1.60%
0.46%
1.90%
2.26%
3.62%
1.75%
1.02%
2.01%
0.32%
0.61%
0.66%
0.44%
2.99%
0.64%
6.67%
2.81%
0.23%
4.13%
1.23%
1.22%
4.40%
0.36%
1.42%
0.27%
2.01%
7.35%
0.78%
0.22%
2.52%
2.11%
0.66%
1.93%
0.18%
Governmental
Administration
1.60%
0.23%
1.75%
0.94%
12.15%
1.49%
1.20%
0.28%
0.19%
5.54%
2.86%
0.43%
0.46%
4.45%
2.18%
1.05%
0.97%
1.45%
1.60%
0.46%
1.90%
2.26%
3.62%
1.75%
1.02%
2.01%
0.32%
0.61%
0.66%
0.44%
2.99%
0.64%
6.67%
2.81%
0.23%
4.13%
1.23%
1.22%
4.40%
0.36%
1.42%
0.27%
2.01%
7.35%
0.78%
0.22%
2.52%
2.11%
0.66%
1.93%
0.18%
All Other
1.60%
0.23%
1.75%
0.94%
12.15%
1.49%
1.20%
0.28%
0.19%
5.54%
2.86%
0.43%
0.46%
4.45%
2.18%
1.05%
0.97%
1.45%
1.60%
0.46%
1.90%
2.26%
3.62%
1.75%
1.02%
2.01%
0.32%
0.61%
0.66%
0.44%
2.99%
0.64%
6.67%
2.81%
0.23%
4.13%
1.23%
1.22%
4.40%
0.36%
1.42%
0.27%
2.01%
7.35%
0.78%
0.22%
2.52%
2.11%
0.66%
1.93%
0.18%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
80
Elementary and Secondary Education, 1999.
State
Census
Region
1999
1999
Total Private
Elementary
Secondary Age
School
Elementary
Secondary
Age Population Population (14- Enrollment (Fall Private School
Private School
(5-13)
17)
1999)
Enrollment (calc) Enrollment (calc)
Percentage of
Persons under
18 Living in
Poverty
Elementary Age
Population (5-13),
Net of Private
Enrollment
Secondary Age
Population (1417), Net of
Private
Enrollment
Education Cost
Workload Measure:
Index: (1+25% * (% in
Elementary and
Poverty)) *
Secondary Education:
(Elementary * 60% +
Share of Education
Secondary*1)
Cost Index
Alabama
South
530,800
244,544
73,352
50,217
23,135
24%
480,583
221,409
540,344
Alaska
West
101,974
45,086
6,172
4,280
1,892
8%
97,694
43,194
103,847
1.56%
0.30%
Arizona
West
668,264
280,312
44,060
31,040
13,020
16%
637,224
267,292
675,774
1.95%
Arkansas
South
328,109
154,466
26,424
17,966
8,458
19%
310,143
146,008
347,453
1.00%
California
West
4,609,407
1,814,758
619,067
444,187
174,880
20%
4,165,220
1,639,878
4,349,065
12.54%
Colorado
West
531,393
245,902
52,142
35,647
16,495
12%
495,746
229,407
542,133
1.56%
Connecticut
Northeast
432,344
177,751
70,058
49,647
20,411
9%
382,697
157,340
395,471
1.14%
Delaware
South
92,296
39,989
22,779
15,893
6,886
18%
76,403
33,103
82,418
0.24%
D.C.
South
50,686
17,304
16,690
12,442
4,248
25%
38,244
13,056
38,208
0.11%
Florida
South
1,833,827
783,677
290,872
203,785
87,087
18%
1,630,042
696,590
1,751,648
5.05%
Georgia
South
1,029,126
447,609
116,407
81,123
35,284
20%
948,003
412,325
1,028,957
2.97%
Hawaii
West
147,263
61,690
32,193
22,689
9,504
14%
124,574
52,186
131,214
0.38%
Idaho
West
171,509
86,120
10,209
6,796
3,413
22%
164,713
82,707
191,474
0.55%
Illinois
Midwest
1,611,853
691,806
299,871
209,817
90,054
15%
1,402,036
601,752
1,497,085
4.32%
Indiana
Midwest
763,919
351,397
105,533
72,283
33,250
9%
691,636
318,147
748,708
2.16%
Iowa
Midwest
358,539
178,326
49,565
33,101
16,464
10%
325,438
161,862
365,964
1.05%
Kansas
Midwest
346,666
167,958
43,113
29,042
14,071
19%
317,624
153,887
360,393
1.04%
Kentucky
South
479,099
227,336
75,084
50,921
24,163
17%
428,178
203,173
479,288
1.38%
Louisiana
South
589,547
286,304
138,135
92,981
45,154
27%
496,566
241,150
574,939
1.66%
Maine
Northeast
149,198
74,023
18,287
12,223
6,064
18%
136,975
67,959
156,713
0.45%
Maryland
South
677,286
285,288
144,131
101,413
42,718
7%
575,873
242,570
597,798
1.72%
Massachusetts
Northeast
759,932
316,382
132,154
93,307
38,847
20%
666,625
277,535
710,539
2.05%
Michigan
Midwest
1,313,980
592,324
179,579
123,780
55,799
14%
1,190,200
536,525
1,294,730
3.73%
Minnesota
Midwest
642,933
307,294
92,795
62,786
30,009
8%
580,147
277,285
637,724
1.84%
Mississippi
South
372,618
177,813
51,369
34,775
16,594
22%
337,843
161,219
384,213
1.11%
Missouri
Midwest
706,486
329,965
122,387
83,424
38,963
18%
623,062
291,002
695,089
2.00%
Montana
West
111,919
58,840
8,711
5,709
3,002
22%
106,210
55,838
126,080
0.36%
Nebraska
Midwest
220,531
108,467
42,141
28,248
13,893
12%
192,283
94,574
215,980
0.62%
Nevada
West
246,987
101,505
13,926
9,870
4,056
17%
237,117
97,449
250,087
0.72%
New Hampshire
Northeast
159,092
71,429
23,383
16,138
7,245
8%
142,954
64,184
152,993
0.44%
New Jersey
Northeast
1,037,472
422,469
198,631
141,152
57,479
10%
896,320
364,990
New Mexico
West
New York
Northeast
North Carolina
South
North Dakota
Midwest
79,220
41,574
7,148
4,688
2,460
19%
74,532
39,114
87,857
0.25%
Ohio
Midwest
1,439,754
664,105
254,494
174,160
80,334
18%
1,265,594
583,771
1,402,225
4.04%
Oklahoma
South
436,363
213,082
31,276
21,014
10,262
17%
415,349
202,820
470,902
1.36%
Oregon
West
412,997
194,903
45,352
30,811
14,541
17%
382,186
180,362
427,085
1.23%
Pennsylvania
Northeast
1,471,530
668,898
339,484
233,393
106,091
13%
1,238,137
562,807
1,347,471
3.88%
Rhode Island
Northeast
126,035
53,108
24,738
17,404
7,334
14%
108,631
45,774
114,919
0.33%
South Carolina
South
484,743
217,725
55,612
38,375
17,237
18%
446,368
200,488
488,797
1.41%
South Dakota
Midwest
98,587
49,664
9,364
6,227
3,137
7%
92,360
46,527
103,803
0.30%
Tennessee
South
672,119
301,967
93,680
64,639
29,041
17%
607,480
272,926
665,142
1.92%
Texas
South
2,828,626
1,251,033
227,645
157,837
69,808
22%
2,670,789
1,181,225
2,937,498
8.47%
Utah
West
336,843
160,082
12,614
8,550
4,064
7%
328,293
156,018
359,260
1.04%
Vermont
Northeast
72,017
35,293
12,170
8,167
4,003
13%
63,850
31,290
71,775
0.21%
Virginia
South
844,871
369,301
100,171
69,703
30,468
11%
775,168
338,833
825,841
2.38%
Washington
West
750,722
345,682
76,885
52,644
24,241
11%
698,078
321,441
760,091
2.19%
West Virginia
South
201,939
100,784
15,895
10,603
5,292
23%
191,336
95,492
222,175
0.64%
Wisconsin
Midwest
683,234
333,212
139,455
93,739
45,716
9%
589,495
287,496
656,101
1.89%
Wyoming
West
Totals
925,577
2.67%
248,616
115,596
23,055
15,738
7,317
30%
232,878
108,279
266,420
0.77%
2,288,991
937,738
475,942
337,626
138,316
22%
1,951,365
799,422
2,077,619
5.99%
988,432
418,288
96,262
67,639
28,623
19%
920,793
389,665
985,715
2.84%
62,196
34,234
2,221
1,433
788
15%
60,763
33,446
72,490
0.21%
35,602,890
15,654,403
5,162,684
3,585,957
1,576,727
17%
32,016,933
14,077,676
34,694,247
100.00%
81
Higher Education, 1999.
1999 Population 1999 Population
Aged 25-34
Aged 35+
1999 Workload Measure: Higher
Education: Share of Estimated
College Population
1999 State Population
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
244,544
45,086
280,312
154,466
1,814,758
245,902
177,751
39,989
17,304
783,677
447,609
61,690
86,120
691,806
351,397
178,326
167,958
227,336
286,304
74,023
285,288
316,382
592,324
307,294
177,813
329,965
58,840
108,467
101,505
71,429
422,469
115,596
937,738
418,288
41,574
664,105
213,082
194,903
668,898
53,108
217,725
49,664
301,967
1,251,033
160,082
35,293
369,301
345,682
100,784
333,212
34,234
439,534
70,923
459,678
251,473
3,318,684
392,703
255,714
69,255
45,671
1,235,957
773,918
119,733
143,975
1,143,197
576,310
282,178
271,382
404,621
481,018
110,630
441,978
512,732
927,893
454,001
302,471
520,487
89,389
170,141
155,758
98,125
672,511
176,216
1,618,762
709,470
68,507
1,065,274
342,931
311,544
1,025,209
83,921
392,508
78,159
519,799
2,100,197
300,984
53,195
673,268
557,946
179,418
508,317
53,784
614,609
72,283
628,940
327,575
5,114,990
523,975
446,479
113,221
95,007
1,881,169
1,205,249
146,817
154,208
1,701,968
823,952
356,641
340,484
542,574
571,970
166,472
760,262
939,471
1,362,355
629,537
378,055
721,307
94,112
206,359
247,790
178,006
1,106,507
210,923
2,622,029
1,111,053
77,782
1,531,688
417,337
424,653
1,570,310
144,164
560,080
85,830
776,272
2,771,877
292,796
83,144
1,047,601
789,042
226,085
688,229
52,573
2,249,542
279,469
2,355,150
1,312,101
15,788,024
2,073,945
1,751,578
388,612
283,032
8,424,240
3,752,188
629,607
603,053
6,101,867
3,013,648
1,510,909
1,343,549
2,048,102
2,129,046
685,499
2,659,962
3,254,412
5,012,388
2,420,120
1,335,227
2,827,052
475,459
845,728
914,229
620,567
4,361,190
857,093
9,514,886
3,889,319
327,285
5,815,621
1,715,714
1,752,456
6,545,977
521,554
1,977,218
371,107
2,846,534
9,452,833
828,690
318,055
3,487,233
2,923,033
997,944
2,705,632
246,438
177,015
26,486
184,765
100,545
1,346,593
157,914
112,163
29,040
20,296
527,629
315,613
47,353
54,429
468,534
233,962
112,751
107,156
161,637
185,713
46,478
189,308
223,925
380,337
184,186
117,596
211,428
34,810
66,911
65,526
42,867
288,732
69,010
682,066
294,318
26,529
435,550
134,983
126,802
433,819
36,093
158,281
30,129
213,750
825,586
107,725
22,374
276,584
226,210
71,900
205,265
20,332
1.67%
0.25%
1.74%
0.95%
12.68%
1.49%
1.06%
0.27%
0.19%
4.97%
2.97%
0.45%
0.51%
4.41%
2.20%
1.06%
1.01%
1.52%
1.75%
0.44%
1.78%
2.11%
3.58%
1.73%
1.11%
1.99%
0.33%
0.63%
0.62%
0.40%
2.72%
0.65%
6.42%
2.77%
0.25%
4.10%
1.27%
1.19%
4.09%
0.34%
1.49%
0.28%
2.01%
7.77%
1.01%
0.21%
2.60%
2.13%
0.68%
1.93%
0.19%
Totals
272,690,813
15,654,403
26,011,449
37,935,812
138,544,117
10,619,000
100.00%
State
1999 Population
Aged 18-24
1999 Estimated College Population
(Weighted by National % Enrolled
by Age Group)
1999 Population
Aged 14-17
82
Public Welfare, 1999.
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals-Calculated
Census Region
1999 State Population
Percent of Persons in Poverty by
State: 1998-1999 Average
Number of Persons in Poverty
(calculated)
Workload Measure: Public Welfare: Share of
Total Persons in Poverty
South
West
West
South
West
West
Northeast
South
South
South
South
West
West
Midwest
Midwest
Midwest
Midwest
South
South
Northeast
South
Northeast
Midwest
Midwest
South
Midwest
West
Midwest
West
Northeast
Northeast
West
Northeast
South
Midwest
Midwest
South
West
Northeast
Northeast
South
Midwest
South
South
West
Northeast
South
West
South
Midwest
West
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
14.8
8.5
14.3
14.7
14.6
8.7
8.3
10.3
18.6
12.8
13.2
10.9
13.5
10.0
8.0
8.3
10.9
12.8
19.1
10.5
7.2
10.2
10.3
8.8
16.9
10.7
16.1
11.6
10.9
8.8
8.2
20.5
15.4
13.8
14.1
11.6
13.4
13.8
10.3
10.7
12.7
9.3
12.7
15.0
7.3
9.8
8.4
9.2
16.8
8.7
11.1
646,740
52,658
683,301
375,052
4,839,188
352,884
272,409
77,614
96,534
1,934,239
1,028,048
129,219
168,980
1,212,837
475,432
238,161
289,292
506,986
835,059
131,569
372,358
629,867
1,015,969
420,245
467,897
585,112
142,127
193,259
197,209
105,700
667,760
356,668
2,802,277
1,055,809
89,347
1,305,772
449,978
457,629
1,235,384
106,018
493,488
68,181
696,409
3,006,621
155,478
58,187
577,325
529,585
303,564
456,789
53,236
1.93%
0.16%
2.04%
1.12%
14.43%
1.05%
0.81%
0.23%
0.29%
5.77%
3.07%
0.39%
0.50%
3.62%
1.42%
0.71%
0.86%
1.51%
2.49%
0.39%
1.11%
1.88%
3.03%
1.25%
1.40%
1.74%
0.42%
0.58%
0.59%
0.32%
1.99%
1.06%
8.35%
3.15%
0.27%
3.89%
1.34%
1.36%
3.68%
0.32%
1.47%
0.20%
2.08%
8.96%
0.46%
0.17%
1.72%
1.58%
0.91%
1.36%
0.16%
272,690,813
12.3
33,540,970
100.00%
83
Health and Hospitals, 1999.
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
United States Total
Census
Region
South
West
West
South
West
West
Northeast
South
South
South
South
West
West
Midwest
Midwest
Midwest
Midwest
South
South
Northeast
South
Northeast
Midwest
Midwest
South
Midwest
West
Midwest
West
Northeast
Northeast
West
Northeast
South
Midwest
Midwest
South
West
Northeast
Northeast
South
Midwest
South
South
West
Northeast
South
West
South
Midwest
West
FY1999 Number
of Disabled
Workers
109,674
6,311
77,424
72,365
404,574
59,906
50,108
13,173
8,061
281,198
146,753
12,011
18,649
167,881
103,530
43,645
38,761
117,281
84,633
31,925
63,832
117,512
169,984
62,606
78,742
111,681
16,147
23,206
28,006
20,845
116,683
29,656
321,930
179,808
8,561
188,806
60,650
50,895
194,574
21,371
93,889
11,478
133,005
244,911
20,549
11,547
116,839
82,608
55,900
78,249
7,456
1999 Share of Work Disabled Population
Aged 16-64
2.40%
0.14%
1.69%
1.58%
8.85%
1.31%
1.10%
0.29%
0.18%
6.15%
3.21%
0.26%
0.41%
3.67%
2.27%
0.96%
0.85%
2.57%
1.85%
0.70%
1.40%
2.57%
3.72%
1.37%
1.72%
2.44%
0.35%
0.51%
0.61%
0.46%
2.55%
0.65%
7.04%
3.93%
0.19%
4.13%
1.33%
1.11%
4.26%
0.47%
2.05%
0.25%
2.91%
5.36%
0.45%
0.25%
2.56%
1.81%
1.22%
1.71%
0.16%
Average Income
of Fourth and
Fifth: 1998-2000
20,243
29,289
21,189
19,148
22,434
29,919
31,309
26,039
17,861
22,071
21,905
26,875
21,491
26,510
27,129
25,340
23,728
20,929
17,254
24,408
33,138
26,501
27,167
31,636
18,499
25,649
18,818
24,591
24,784
29,507
30,588
17,720
22,034
21,466
20,443
24,528
20,776
23,110
25,952
27,469
22,741
25,177
20,686
20,559
28,339
24,170
28,296
27,576
17,941
27,810
22,882
Nation's 4th and 5th Income as a
Percent of the State 4th and 5th
Income
116.93%
80.81%
111.71%
123.61%
105.51%
79.11%
75.60%
90.90%
132.52%
107.24%
108.06%
88.07%
110.14%
89.29%
87.25%
93.41%
99.75%
113.10%
137.19%
96.97%
71.43%
89.32%
87.13%
74.82%
127.95%
92.28%
125.78%
96.25%
95.51%
80.22%
77.38%
133.58%
107.42%
110.27%
115.79%
96.50%
113.93%
102.42%
91.20%
86.17%
104.08%
94.01%
114.43%
115.13%
83.52%
97.93%
83.65%
85.83%
131.93%
85.11%
103.44%
1999 Share of 4th and 5th Income
Levels (share of population* national
income as a percent of state income)
1.87%
0.18%
1.96%
1.16%
12.82%
1.18%
0.91%
0.25%
0.25%
5.94%
3.09%
0.38%
0.51%
3.97%
1.90%
0.98%
0.97%
1.64%
2.20%
0.45%
1.35%
2.02%
3.15%
1.31%
1.30%
1.85%
0.41%
0.59%
0.63%
0.35%
2.31%
0.85%
7.17%
3.09%
0.27%
3.98%
1.40%
1.25%
4.01%
0.31%
1.48%
0.25%
2.30%
8.46%
0.65%
0.21%
2.11%
1.81%
0.87%
1.64%
0.18%
1999 State
Population
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 Share of
Total Population
1.60%
0.23%
1.75%
0.94%
12.15%
1.49%
1.20%
0.28%
0.19%
5.54%
2.86%
0.43%
0.46%
4.45%
2.18%
1.05%
0.97%
1.45%
1.60%
0.46%
1.90%
2.26%
3.62%
1.75%
1.02%
2.01%
0.32%
0.61%
0.66%
0.44%
2.99%
0.64%
6.67%
2.81%
0.23%
4.13%
1.23%
1.22%
4.40%
0.36%
1.42%
0.27%
2.01%
7.35%
0.78%
0.22%
2.52%
2.11%
0.66%
1.93%
0.18%
1999 Workload
Measure: Health
and Hospitals
1.96%
0.18%
1.80%
1.23%
11.28%
1.33%
1.07%
0.27%
0.21%
5.88%
3.05%
0.36%
0.46%
4.03%
2.12%
1.00%
0.93%
1.89%
1.88%
0.53%
1.55%
2.29%
3.50%
1.48%
1.35%
2.10%
0.36%
0.57%
0.64%
0.42%
2.62%
0.71%
6.96%
3.28%
0.23%
4.08%
1.32%
1.19%
4.22%
0.38%
1.65%
0.26%
2.41%
7.06%
0.63%
0.23%
2.40%
1.91%
0.92%
1.76%
0.17%
4,569,789
100.00%
23,670
100.00%
100.00%
272,690,813
100.00%
100.00%
84
Police and Corrections, 1999.
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
Census
Region
South
West
West
South
West
West
Northeast
South
South
South
South
West
West
Midwest
Midwest
Midwest
Midwest
South
South
Northeast
South
Northeast
Midwest
Midwest
South
Midwest
West
Midwest
West
Northeast
Northeast
West
Northeast
South
Midwest
Midwest
South
West
Northeast
Northeast
South
Midwest
South
South
West
Northeast
South
West
South
Midwest
West
Murders and nonnegligent
manslaughter in 1999
345
53
384
143
2,005
185
107
24
241
859
583
44
25
937
391
43
160
212
468
27
465
122
695
134
213
359
23
60
165
18
287
170
903
552
10
397
231
88
592
36
258
18
391
1,217
44
17
392
171
79
179
11
1999 Share of
Murders
2.22%
0.34%
2.47%
0.92%
12.91%
1.19%
0.69%
0.15%
1.55%
5.53%
3.75%
0.28%
0.16%
6.03%
2.52%
0.28%
1.03%
1.36%
3.01%
0.17%
2.99%
0.79%
4.47%
0.86%
1.37%
2.31%
0.15%
0.39%
1.06%
0.12%
1.85%
1.09%
5.81%
3.55%
0.06%
2.56%
1.49%
0.57%
3.81%
0.23%
1.66%
0.12%
2.52%
7.83%
0.28%
0.11%
2.52%
1.10%
0.51%
1.15%
0.07%
1999 State Population Aged
18-24
439,534
70,923
459,678
251,473
3,318,684
392,703
255,714
69,255
45,671
1,235,957
773,918
119,733
143,975
1,143,197
576,310
282,178
271,382
404,621
481,018
110,630
441,978
512,732
927,893
454,001
302,471
520,487
89,389
170,141
155,758
98,125
672,511
176,216
1,618,762
709,470
68,507
1,065,274
342,931
311,544
1,025,209
83,921
392,508
78,159
519,799
2,100,197
300,984
53,195
673,268
557,946
179,418
508,317
53,784
1999 Share of Population
Aged 18-24
1.69%
0.27%
1.77%
0.97%
12.76%
1.51%
0.98%
0.27%
0.18%
4.75%
2.98%
0.46%
0.55%
4.39%
2.22%
1.08%
1.04%
1.56%
1.85%
0.43%
1.70%
1.97%
3.57%
1.75%
1.16%
2.00%
0.34%
0.65%
0.60%
0.38%
2.59%
0.68%
6.22%
2.73%
0.26%
4.10%
1.32%
1.20%
3.94%
0.32%
1.51%
0.30%
2.00%
8.07%
1.16%
0.20%
2.59%
2.15%
0.69%
1.95%
0.21%
1999 Total
Population
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
1999 Share of Total
Population
1.60%
0.23%
1.75%
0.94%
12.15%
1.49%
1.20%
0.28%
0.19%
5.54%
2.86%
0.43%
0.46%
4.45%
2.18%
1.05%
0.97%
1.45%
1.60%
0.46%
1.90%
2.26%
3.62%
1.75%
1.02%
2.01%
0.32%
0.61%
0.66%
0.44%
2.99%
0.64%
6.67%
2.81%
0.23%
4.13%
1.23%
1.22%
4.40%
0.36%
1.42%
0.27%
2.01%
7.35%
0.78%
0.22%
2.52%
2.11%
0.66%
1.93%
0.18%
Workload Measure: Police
and Corrections
1.84%
0.28%
2.00%
0.94%
12.61%
1.40%
0.96%
0.23%
0.64%
5.27%
3.19%
0.39%
0.39%
4.96%
2.30%
0.80%
1.02%
1.46%
2.16%
0.35%
2.20%
1.67%
3.89%
1.45%
1.18%
2.11%
0.27%
0.55%
0.77%
0.31%
2.47%
0.80%
6.24%
3.03%
0.19%
3.59%
1.35%
0.99%
4.05%
0.31%
1.53%
0.23%
2.18%
7.75%
0.74%
0.18%
2.54%
1.79%
0.62%
1.68%
0.15%
15,533
100.00%
26,011,449
100.00%
272,690,813
100.00%
100.00%
85
Highways, 1999.
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
1999 Annual VehicleCensus Region 1999 State Population Miles of Travel (millions)
South
West
West
South
West
West
Northeast
South
South
South
South
West
West
Midwest
Midwest
Midwest
Midwest
South
South
Northeast
South
Northeast
Midwest
Midwest
South
Midwest
West
Midwest
West
Northeast
Northeast
West
Northeast
South
Midwest
Midwest
South
West
Northeast
Northeast
South
Midwest
South
South
West
Northeast
South
West
South
Midwest
West
1999 Share of
Vehicle Miles
1999 Estimated
Lane Mileage
1999 Share of Lane
Miles
Workload Measure: Highways: (82.5% *
Vehicle Miles Share) + (17.5% * Lane
Miles Share)
4,369,862
619,500
4,778,332
2,551,373
33,145,121
4,056,133
3,282,031
753,538
519,000
15,111,244
7,788,240
1,185,497
1,251,700
12,128,370
5,942,901
2,869,413
2,654,052
3,960,825
4,372,035
1,253,040
5,171,634
6,175,169
9,863,775
4,775,508
2,768,619
5,468,338
882,779
1,666,028
1,809,253
1,201,134
8,143,412
1,739,844
18,196,601
7,650,789
633,666
11,256,654
3,358,044
3,316,154
11,994,016
990,819
3,885,736
733,133
5,483,535
20,044,141
2,129,836
593,740
6,872,912
5,756,361
1,806,928
5,250,446
479,602
56,165
4,545
46,829
29,247
300,066
40,732
29,926
8,542
3,462
141,903
98,859
8,116
13,976
102,394
70,041
29,138
27,699
47,816
41,205
14,143
49,126
51,820
95,644
51,410
34,880
66,735
9,835
18,011
17,391
11,894
65,540
22,362
126,491
87,759
7,262
105,487
42,569
34,680
102,014
8,283
44,146
8,244
64,755
210,874
22,044
6,867
73,904
52,714
19,033
56,960
7,797
2.087%
0.169%
1.740%
1.087%
11.149%
1.513%
1.112%
0.317%
0.129%
5.273%
3.673%
0.302%
0.519%
3.805%
2.602%
1.083%
1.029%
1.777%
1.531%
0.526%
1.825%
1.925%
3.554%
1.910%
1.296%
2.480%
0.365%
0.669%
0.646%
0.442%
2.435%
0.831%
4.700%
3.261%
0.270%
3.920%
1.582%
1.289%
3.790%
0.308%
1.640%
0.306%
2.406%
7.835%
0.819%
0.255%
2.746%
1.959%
0.707%
2.116%
0.290%
195,170
25,674
116,902
198,038
368,432
176,435
44,356
12,500
3,771
251,310
239,290
9,202
93,862
288,503
193,599
231,448
272,743
153,819
127,763
46,332
66,630
74,424
255,589
270,768
151,304
250,792
142,177
188,235
75,035
31,264
77,764
124,806
238,770
208,099
175,357
243,967
232,310
137,403
248,692
12,813
136,006
168,940
183,273
637,812
86,637
29,345
152,249
167,513
74,772
230,397
55,686
2.387%
0.314%
1.429%
2.422%
4.505%
2.157%
0.542%
0.153%
0.046%
3.073%
2.926%
0.113%
1.148%
3.528%
2.367%
2.830%
3.335%
1.881%
1.562%
0.567%
0.815%
0.910%
3.125%
3.311%
1.850%
3.067%
1.739%
2.302%
0.918%
0.382%
0.951%
1.526%
2.920%
2.545%
2.144%
2.983%
2.841%
1.680%
3.041%
0.157%
1.663%
2.066%
2.241%
7.799%
1.059%
0.359%
1.862%
2.048%
0.914%
2.817%
0.681%
2.14%
0.19%
1.69%
1.32%
9.99%
1.63%
1.01%
0.29%
0.11%
4.89%
3.54%
0.27%
0.63%
3.76%
2.56%
1.39%
1.43%
1.79%
1.54%
0.53%
1.65%
1.75%
3.48%
2.16%
1.39%
2.58%
0.61%
0.95%
0.69%
0.43%
2.18%
0.95%
4.39%
3.14%
0.60%
3.76%
1.80%
1.36%
3.66%
0.28%
1.64%
0.61%
2.38%
7.83%
0.86%
0.27%
2.59%
1.97%
0.74%
2.24%
0.36%
272,690,813
2,691,335
100.000%
8,177,978
100.000%
100.00%
86
Median Annual Earnings of All Workers
45-54 Years Old who were Year Round Full Time Workers in 1999,
Weighted by 1999 Weights of Educational Attainment
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
US
Actual State Median 45-54
Years
Not a High School Grad
33,790
22,499
46,240
27,277
36,511
20,715
30,051
21,179
43,120
20,931
40,308
23,511
46,514
29,096
40,070
25,918
46,229
22,475
33,157
20,715
37,304
22,356
38,018
23,279
33,534
21,335
40,759
25,709
37,209
26,184
32,689
23,322
35,515
23,238
33,280
22,113
32,657
21,532
32,723
22,027
44,371
26,371
43,278
26,284
42,231
29,337
39,473
25,030
30,536
20,731
34,085
21,916
30,540
18,493
32,128
22,410
36,642
22,297
38,212
27,938
46,546
25,909
33,180
18,938
41,016
23,879
33,288
22,098
30,474
22,035
37,901
26,506
31,635
21,146
37,872
23,584
37,660
25,150
38,491
24,113
32,318
21,843
28,851
21,380
33,151
22,390
36,713
20,136
39,942
23,114
34,054
23,935
39,870
23,415
41,434
24,641
32,098
22,377
36,852
26,000
34,604
25,325
38,145
22,628
High School Graduate
(includes equivalency)
27,184
36,854
28,756
25,214
33,174
31,156
35,818
32,224
31,287
26,788
29,383
30,246
26,944
32,160
31,085
27,787
28,505
27,830
26,995
26,940
33,321
33,631
33,282
31,409
25,557
27,766
25,264
26,666
30,751
30,627
36,404
25,990
31,873
27,158
24,978
31,219
25,737
30,495
30,508
30,443
27,073
24,349
27,327
28,023
30,776
28,386
29,430
33,880
26,816
30,657
29,001
Some College, No
Degree or Associate
Degree
33,584
42,045
35,410
30,803
41,098
36,584
42,417
38,643
39,367
32,799
36,838
35,838
31,412
39,011
37,125
31,745
32,543
34,295
32,928
31,924
41,107
40,510
40,816
36,999
30,954
33,409
28,149
31,043
36,821
37,189
42,548
31,564
39,185
32,775
28,916
36,995
31,651
35,663
37,050
36,734
32,452
27,749
33,671
36,231
37,386
31,922
37,143
38,460
32,423
35,900
31,718
Bachelor's Degree
46,354
51,612
46,974
39,223
53,718
48,674
59,298
49,632
56,141
43,822
50,760
45,264
41,317
50,722
48,226
40,486
42,265
46,616
42,158
39,575
55,316
51,875
51,870
48,407
38,288
43,021
35,246
39,935
46,160
46,415
59,342
40,990
51,642
45,165
34,536
49,297
38,565
46,286
50,364
50,543
44,567
33,424
44,601
48,178
46,838
39,793
50,904
49,916
37,998
45,562
38,135
Graduate or
Professional Degree
48,030
59,244
52,268
45,214
69,269
57,261
65,679
61,219
77,973
52,645
54,927
53,228
51,007
62,213
51,555
49,653
49,091
46,284
47,307
46,419
66,748
61,481
61,730
58,544
44,423
50,958
42,376
48,358
54,821
52,486
72,479
47,918
63,552
52,597
42,212
55,760
44,441
52,722
60,123
55,965
48,085
43,998
50,729
55,485
58,943
47,417
66,442
55,527
41,846
54,064
45,260
Calculated Median 45-54 Years
36,681.1
45,071.0
38,155.3
33,243.5
44,921.7
40,583.7
47,713.4
42,533.2
45,896.8
36,254.3
40,136.3
38,771.0
35,205.2
42,973.3
40,118.9
35,399.0
36,113.6
36,813.6
35,312.3
34,388.8
45,615.2
44,012.5
44,413.2
41,085.3
33,007.6
36,424.1
30,910.1
34,473.7
39,489.6
39,969.6
48,516.2
34,169.7
43,111.1
36,804.1
31,304.7
41,002.1
33,365.9
38,976.2
41,519.2
40,719.9
35,873.9
30,742.7
36,743.7
38,839.6
40,500.9
35,214.3
42,069.0
42,016.0
33,531.3
39,423.0
34,825.7
30,315
36,892
49,455
59,233
40,784.8
87
Indicies of Median Annual Earnings: Year round, full time workers, ager 45-54
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
D.C.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
US
Actual State
Median 45-54
Years
89
121
96
79
113
106
122
105
121
87
98
100
88
107
98
86
93
87
86
86
116
113
111
103
80
89
80
84
96
100
122
87
108
87
80
99
83
99
99
101
85
76
87
96
105
89
105
109
84
97
91
100
Not a High
School Grad
99
121
92
94
93
104
129
115
99
92
99
103
94
114
116
103
103
98
95
97
117
116
130
111
92
97
82
99
99
123
114
84
106
98
97
117
93
104
111
107
97
94
99
89
102
106
103
109
99
115
112
High School
Graduate
(includes
equivalency)
90
122
95
83
109
103
118
106
103
88
97
100
89
106
103
92
94
92
89
89
110
111
110
104
84
92
83
88
101
101
120
86
105
90
82
103
85
101
101
100
89
80
90
92
102
94
97
112
88
101
96
Some College,
No Degree or
Associate
Degree
91
114
96
83
111
99
115
105
107
89
100
97
85
106
101
86
88
93
89
87
111
110
111
100
84
91
76
84
100
101
115
86
106
89
78
100
86
97
100
100
88
75
91
98
101
87
101
104
88
97
86
Bachelor's
Degree
94
104
95
79
109
98
120
100
114
89
103
92
84
103
98
82
85
94
85
80
112
105
105
98
77
87
71
81
93
94
120
83
104
91
70
100
78
94
102
102
90
68
90
97
95
80
103
101
77
92
77
Graduate or
Professional
Degree
81
100
88
76
117
97
111
103
132
89
93
90
86
105
87
84
83
78
80
78
113
104
104
99
75
86
72
82
93
89
122
81
107
89
71
94
75
89
102
94
81
74
86
94
100
80
112
94
71
91
76
Calculated
Median 45-54
Years
90
111
94
82
110
100
117
104
113
89
98
95
86
105
98
87
89
90
87
84
112
108
109
101
81
89
76
85
97
98
119
84
106
90
77
101
82
96
102
100
88
75
90
95
99
86
103
103
82
97
85
100
100
100
100
100
100
88
Number of Workers in Each Category by Educational Attainment
1999
Percentage
Distribution
High School
Some College,
Graduate (includes
No Degree or
equivalency)
Associate Degree
Bachelor's
Degree
Graduate or
Professional
Degree
Totals
Not a High
School Grad
152,921,810
19,543,685
44,071,390
48,530,160
26,875,435
13,901,140
1.0000
0.1278
0.2882
0.3174
0.1757
0.0909
89
Input-Cost Indices for Major Functions, 1999.
Index
Compensation Costs as % of
Total Costs
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Totals
Unit Labor
Cost Index
Primary and
Secondary
Education
Higher
Education
Public
Welfare
Health and
Hospitals
Highways
Police and
Corrections
Environment and
Housing
Interest on
General debt
Governmental
Administration
All Other
89.9
110.5
93.6
81.5
110.1
99.5
117.0
104.3
112.5
88.9
98.4
95.1
86.3
105.4
98.4
86.8
88.5
90.3
86.6
84.3
111.8
107.9
108.9
100.7
80.9
89.3
75.8
84.5
96.8
98.0
119.0
83.8
105.7
90.2
76.8
100.5
81.8
95.6
101.8
99.8
88.0
75.4
90.1
95.2
99.3
86.3
103.1
103.0
82.2
96.7
85.4
67.3%
93.2
107.1
95.7
87.5
106.8
99.7
111.4
102.9
108.4
92.5
98.9
96.7
90.8
103.6
98.9
91.1
92.3
93.4
91.0
89.4
108.0
105.3
106.0
100.5
87.2
92.8
83.7
89.6
97.9
98.7
112.8
89.1
103.8
93.4
84.3
100.4
87.7
97.0
101.2
99.9
91.9
83.4
93.3
96.8
99.5
90.8
102.1
102.0
88.0
97.8
90.2
65.4%
93.4
106.9
95.8
87.9
106.6
99.7
111.1
102.8
108.2
92.7
99.0
96.8
91.1
103.5
98.9
91.4
92.5
93.6
91.2
89.7
107.7
105.2
105.8
100.5
87.5
93.0
84.2
89.9
97.9
98.7
112.4
89.4
103.7
93.6
84.8
100.3
88.1
97.1
101.2
99.9
92.1
83.9
93.5
96.9
99.5
91.1
102.1
102.0
88.4
97.8
90.4
9.5%
99.0
101.0
99.4
98.2
101.0
100.0
101.6
100.4
101.2
98.9
99.8
99.5
98.7
100.5
99.8
98.7
98.9
99.1
98.7
98.5
101.1
100.8
100.8
100.1
98.2
99.0
97.7
98.5
99.7
99.8
101.8
98.5
100.5
99.1
97.8
100.1
98.3
99.6
100.2
100.0
98.9
97.7
99.1
99.5
99.9
98.7
100.3
100.3
98.3
99.7
98.6
50.8%
94.9
105.3
96.7
90.6
105.1
99.7
108.6
102.2
106.4
94.4
99.2
97.5
93.1
102.7
99.2
93.3
94.2
95.1
93.2
92.0
106.0
104.0
104.5
100.4
90.3
94.6
87.7
92.1
98.4
99.0
109.6
91.8
102.9
95.0
88.2
100.3
90.8
97.7
100.9
99.9
93.9
87.5
95.0
97.6
99.6
93.1
101.6
101.5
91.0
98.3
92.6
26.9%
97.3
102.8
98.3
95.0
102.7
99.9
104.6
101.2
103.4
97.0
99.6
98.7
96.3
101.4
99.6
96.5
96.9
97.4
96.4
95.8
103.2
102.1
102.4
100.2
94.9
97.1
93.5
95.8
99.1
99.5
105.1
95.6
101.5
97.4
93.8
100.1
95.1
98.8
100.5
100.0
96.8
93.4
97.3
98.7
99.8
96.3
100.8
100.8
95.2
99.1
96.1
80.6%
91.9
108.5
94.8
85.1
108.2
99.6
113.7
103.5
110.1
91.0
98.7
96.0
89.0
104.3
98.7
89.4
90.8
92.1
89.2
87.4
109.6
106.4
107.2
100.6
84.6
91.4
80.5
87.5
97.4
98.4
115.3
86.9
104.6
92.1
81.3
100.4
85.3
96.4
101.5
99.9
90.3
80.1
92.0
96.2
99.4
89.0
102.5
102.4
85.7
97.3
88.2
29.3%
97.1
103.1
98.1
94.6
103.0
99.9
105.0
101.3
103.7
96.7
99.5
98.6
96.0
101.6
99.5
96.1
96.6
97.1
96.1
95.4
103.5
102.3
102.6
100.2
94.4
96.9
92.9
95.5
99.1
99.4
105.6
95.2
101.7
97.1
93.2
100.2
94.7
98.7
100.5
100.0
96.5
92.8
97.1
98.6
99.8
96.0
100.9
100.9
94.8
99.0
95.7
0.0%
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
65.1%
93.4
106.8
95.8
88.0
106.6
99.7
111.1
102.8
108.2
92.8
99.0
96.8
91.1
103.5
98.9
91.4
92.5
93.7
91.3
89.8
107.7
105.2
105.8
100.5
87.6
93.0
84.2
89.9
97.9
98.7
112.3
89.4
103.7
93.6
84.9
100.3
88.2
97.1
101.2
99.9
92.2
84.0
93.5
96.9
99.5
91.1
102.1
102.0
88.4
97.8
90.5
44.2%
95.6
104.6
97.2
91.8
104.5
99.8
107.5
101.9
105.5
95.1
99.3
97.8
94.0
102.4
99.3
94.2
94.9
95.7
94.1
93.1
105.2
103.5
103.9
100.3
91.6
95.3
89.3
93.2
98.6
99.1
108.4
92.8
102.5
95.7
89.7
100.2
92.0
98.0
100.8
99.9
94.7
89.1
95.6
97.9
99.7
94.0
101.4
101.3
92.1
98.5
93.5
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
90