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

We develop a dataset of state (1977–2022)
and local (2000–2022) tax rates from personal income, corporate income, property,
sales, and excise taxes. We utilize sources such as NBER TaxSim, Tax Foundation, CCH CorpSystem, state and local level
tax authority websites (typically the department of revenue or equivalent body), as well as data from
other research. For each state and local tax type, we collect annual data going back in time as far
possible. Local jurisdictions include everything from city and county governments to overlapping
taxing geographies defined by local school boundaries, water and fire districts, or even specially
constructed business tax districts. We aggregate local tax rates to the county level as this represents a stable and well-defined geographic mapping that is non-overlapping and corresponds well to other available measures of governmental oversight and economic activity.

我们构建了一个涵盖州级（1977–2022年）和地方级（2000–2022年）的个人所得税、企业所得税、财产税、销售税及消费税税率数据集。我们利用的数据源包括NBER TaxSim、Tax Foundation、CCH CorpSystem、州及地方税务机关网站（通常为税务部门（department of revenue）或等效机构），以及其他研究中的数据。针对每种州级和地方级税种，我们尽可能回溯并收集年度数据。地方辖区涵盖从市、县政府到由地方学区边界、水务及消防区，甚至专门设立的商业税区所定义的重叠征税区域等各类范围。