Join our List

Search our Site

Explore the state budget
with our online database

Understanding Our Tax System: A Primer for Active Citizens

How Total State and Local Tax Revenue in Massachusetts Compares to Other States


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:


  • property taxes;

  • sales taxes, including taxes on motor fuels, alcoholic beverages, and tobacco products;

  • individual income taxes;

  • corporate income taxes, and;

  • other taxes, including severance taxes, estate taxes, and motor vehicle license taxes.

Each type of tax will be discussed in more detail later in this primer.