State Tax Capacity:
State Tax Effort - Effective Tax Rate

For the Year

State Tax Effort Effective Tax Rate

Calculation

Actual state and local tax revenues per capita/State total taxable resources per capita

Sources/Links

State Higher Education Executive Officers (SHEEO) http://www.sheeo. org

Data Availability/Discussion

Data are available for 1991-92 to the most recent year available. Detailed spreadsheets are also available in the "Special Analyses" section of this website.

For a copy of the most recent State Higher Education Finance Report go to http://www.sheeo. org.