Table 15
State and Local Taxes Per Capita, 1996
Rank	State	Amt.		Rank	State	Amt.
1	NEW YORK	$3,987		27	Virginia	$2,341
2	Connecticut	3,831		28	Florida	2,330
3	Alaska	3,791		29	Arizona	2,295
4	New Jersey	3,436		30	New Mexico	2,263
5	Hawaii	3,245		31	Oregon	2,259
6	Massachusetts	3,139		32	New Hampshire	2,254
7	Minnesota	3,128		33	North Carolina	2,251
8	Wisconsin	2,947		34	North Dakota	2,238
9	Delaware	2,822		35	Indiana	2,222
10	Washington	2,795		36	Missouri	2,181
11	Maryland	2,786		37	Kentucky	2,166
12	Illinois	2,757		38	Utah	2,147
13	Rhode Island	2,738		39	Idaho	2,138
14	California	2,705		40	Texas	2,128
15	Nevada	2,661		41	Montana	2,027
16	Maine	2,600		42	West Virginia	1,995
17	Michigan	2,588		43	Oklahoma	1,987
18	Vermont	2,577		44	South Carolina	1,981
19	Nebraska	2,531		45	South Dakota	1,965
20	Pennsylvania	2,512		46	Louisiana	1,946
21	Ohio	2,503		47	Arkansas	1,933
22	Kansas	2,478		48	Mississippi	1,894
23	Iowa	2,448		49	Tennessee	1,878
24	Wyoming	2,422		50	Alabama	1,786
25	Colorado	2,418		U.S. average		$2,597
26	Georgia	2,354		N.Y.S. % above		53.5%
Source: U.S. Census Bureau data, calculations by The Public Policy Institute
In 1996, New York's "tax gap" was at the lowest level since 1982; it has fallen further since 1996 as new tax cuts have taken effect.