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

Annual state and local tax rates for personal income, corporate income, property, sales and excise taxes. For each tax type, the series extends back as far as the sources allow.

Local tax rates are aggregated to the county, which gives a stable, non-overlapping geography that maps well to other measures of government and economic activity.

• NBER TAXSIM; Tax Foundation; CCH CorpSystem.
• State and local tax authorities (typically departments of revenue), and data from prior research.

The data files and documentation are listed in the openICPSR project.

Variable names, labels and units are documented in the codebook, distributed with the data on openICPSR.

• Baker, S. R., Janas, P., and Kueng, L. (2025). “Correlation in State and Local Tax Changes.” Journal of Public Economics, 242, 105275. Journal · NBER WP 32786

Please cite the paper(s) listed above, if any, and the openICPSR project:

@misc{janas_state_local_taxes,
  author    = {Janas, Pawel and Baker, Scott and Kueng, Lorenz},
  title     = {{U.S.} State and Local Tax Rates, 1975--2022},
  publisher = {Inter-university Consortium for Political and Social Research [distributor]},
  address   = {Ann Arbor, MI},
  version   = {V2},
  doi       = {10.3886/E208462V2},
  url       = {https://doi.org/10.3886/E208462V2}
}

@article{baker2025,
  author  = {Baker, S. R. and Janas, P. and Kueng, L.},
  title   = {Correlation in State and Local Tax Changes},
  journal = {Journal of Public Economics},
  volume  = {242},
  pages   = {105275},
  year    = {2025}
}

Earlier versions remain available on openICPSR.