Here we use TAXSIM to calculate average and marginal state tax rates for all combinations of:

• Filing Status
  • single
  • joint
  • joint with two children
  • single elderly
    AGI
    • 10,000
    • 25,000
    • 50,000
    • 75,000
    • 100,000
  • State
  • Year 1977 to 2006

  Marginal rates are provided for:

  • Wage income
  • Interest income
  • Long term gains
  • Tax Preferences for Minimum Tax
  • Charitable giving (subsidy)
  • Federal income tax
  • Property tax
  • Elderly property tax

  Downloads

  • Visual Appeal
  • Machine Readable

  Notes:

  All income is wage income for the primary earner, except that dividends are 1% of AGI, and interest is 2% of AGI.

  Mortgage interest is 16.1% of AGI, property taxes are 4% of AGI and charitable giving .4% of AGI.

  In the machine readable output there is one line for each state by year combination, with the average and marginal rates in order as listed above.

Grids

One user has asked for tax liabilities for all states, all years, single or joint various numbers of dependents and many income levels. This makes for a large file, but it is available here in zipped ASCII format (29 meg). The columns are:

1. year
2. state (1=Alaska - 51=Wyoming)
3. number of taxpayers (1-2)
4. number of dependents (0-3)
5. Wage income (0 - $100,000 nominal dollars)
6. itemized deductions (0-35% of income)
7. federal income tax (refundable credits are negative tax liability)
8. state income tax (refundable credits are negative tax liability)

Daniel Feenberg