Source: District of Columbia
Latest Data: 2021
Frequency: Annual
Amounts: Percent

The District of Columbia prepares a report comparing the tax burden for its residents to the tax burden for residents in the largest city in each state. "This report compares the major state and local tax burdens of hypothetical households in Washington, D.C., with the burden for the households in the largest city in each of the 50 states for 2018. The four major taxes used in the comparison are the individual income tax, the real property tax on residential property, the general sales and use tax, and automobile taxes, including the gasoline tax, registration fees, excise tax, and the personal property tax. This study does not incorporate the effects of differing local tax burdens on the federal individual income tax burden. Income and property taxes are deductible in computing federal income taxes and the effect of federal deductibility is to reduce the overall difference in tax burdens between jurisdictions."

The main findings are presented in five groups according to income level: $25,000, $50,000, $75,000, $100,000, and $150,000. The tax burden percentage for the largest city in each state is calculated by dividing the amount of the state-local tax burden by the assumed income level. Currently, our data gives the tax burden percentage for a family of three with an income level of $75,000 and come from this table: Table 1c: 2017 Estimated Burdens of Major Taxes for a Hypothetical Family Earning $75,000/Year.