Massachusetts ranks in the bottom half of all states in terms of total state and local tax revenue as a share of personal income. In fiscal year 2006, total state and local tax revenue equaled 10.6 percent of personal income in Massachusetts, or 36th out of the 50 states.
In Wyoming, where it was highest, total tax revenue amounted to 15.8 percent of personal income. In New Hampshire, where it was lowest, total tax revenue as a share of personal income was 9.0 percent (see Figure 3).
The various types of taxes that the Census Bureau includes under total taxes are:
Each type of tax will be discussed in more detail later in this primer.