SECTION ONE: SUMMARY FINDINGS - ALL TAXES

All of the comments in this section refer to Vermont and the 11 comparison states. Because there are very significant differences in tax structure among these states, it is difficult to make broad generalizations, therefore, we will examine trends within income groups and identify exceptions. In all of the rankings that follow, one (1) is the highest tax and 12 is the lowest tax. When tax liability is identical, the same rank number is used. The rankings are as follows:

Total Taxes - Income Group: $0 - $15,000

Profile

HOH<65


Single<65


MFJ>65


Single>65


HOH<65



Case #13


Case #1


Case #19


Case #16


Case #24


AGI ($)

10,360


7,740


10,360


7,740


0



Tax ($)


Tax ($)


Tax ($)


Tax ($)


Tax ($)


State











Connecticut

478

2

366

3

750

2

586

3

365

2

Florida

421

3

322

4

695

5

554

4

323

3

Maine

365

5

310

5

583

6

469

5

275

5

Massachusetts

333

6

253

8

536

10

416

8

253

7

Minnesota

(1,307)

12

(171)

12

714

3

391

9

(389)

12

New Hampshire

227

8

179

10

178

12

281

12

179

9

New York

114

10

234

9

549

8-9

321

11

226

8

North Carolina

480

1

520

1

704

4

676

1

371

1

Oregon

152

9

384

2

224

11

345

10

123

10

Vermont

(720)

11

(124)

11

549

8-9

448

7

(191)

11

Washington

401

4

300

6

807

1

607

2

300

4

Wisconsin

282

7

290

7

563

7

463

6

263

6

Total Taxes - Income Group: $15,000 - $ 30,000

Profile

HOH<65


MFJ<65


Single>65


Single<65



Case #25


Case #7


Case #17


Case #2


AGI ($)

18,000


19,224


15,409


19,104



Tax ($)


Tax ($)


Tax ($)


Tax ($)


State









Connecticut

586

3

595

7

787

10

794

9

Florida

516

5

521

9

710

11

516

11

Maine

453

6

586

8

861

7

1,062

6

Massachusetts

590

2

977

3

1,189

2

1,191

3

Minnesota

(1,499)

12

346

11

1,033

3

893

7

New Hampshire

281

7

289

12

337

12

281

12

New York

273

8

657

5

900

6

1,105

5

North Carolina

572

4

1,024

1

1,267

1

1,416

1

Oregon

179

9

982

2

954

5

1,294

2

Vermont

(103)

11

387

10

847

8

863

8

Washington

607

1

611

6

803

9

607

10

Wisconsin

35

10

859

4

1,024

4

1,190

4

Total Taxes - Income Group: $30,000 - $50,000

Profile

MFJ<65


MFJ>65


MFS<65


Single<65



Case #8


Case #21


Case #11


Case #3


AGI ($)

36,190


36,172


36,156


36,190



Tax ($)


Tax ($)


Tax ($)


Tax ($)


State









Connecticut

1,293

7

1,406

9

2,317

6

2,348

8

Florida

991

10

1,004

11

1,080

11

781

11

Maine

1,234

8

1,670

7

2,245

8

2,703

5

Massachusetts

2,048

1

2,278

4

2,479

4

2,472

7

Minnesota

1,432

5

2,478

2

2,591

1

2,933

1

New Hampshire

611

11

473

12

703

12

401

12

New York

1,783

3

2,031

5

2,500

2

2,707

4

North Carolina

1,316

6

2,319

3

2,440

5

2,860

2

Oregon

1,584

4

1,994

6

2,263

7

2,805

3

Vermont

364

12

1,643

8

1,651

9

1,884

9

Washington

1,173

9

1,255

10

1,286

10

988

10

Wisconsin

1,802

2

2,562

1

2,494

3

2,676

6

Total Taxes - Income Group: $50,000 - $100,000

Profile

MFJ<65


Single<65


MFJ>65



Case #9


Case #4


Case #22


AGI ($)

53,445


53,445


84,627



Tax ($)


Tax ($)


Tax ($)


State







Connecticut

2,584

6

3,498

8

5,195

8

Florida

1,148

11

1,698

11

2,479

11

Maine

2,391

8

3,834

4

5,512

5

Massachusetts

3,422

1

4,046

1

5,334

7

Minnesota

3,264

3

3,910

3

7,016

1

New Hampshire

721

12

1,254

12

1,489

12

New York

3,133

4

3,927

2

5,775

3

North Carolina

2,525

7

3,770

6

5,595

4

Oregon

2,795

5

3,662

7

5,348

6

Vermont

1,798

9

2,750

9

4,833

9

Washington

1,556

10

2,114

10

2,925

10

Wisconsin

3,338

2

3,801

5

6,111

2

Total Taxes - Income Group: $100,000 +

Profile

MFJ>65


Single<65


MFJ<65


MFJ<65



Case #23


Case #5


Case #26


Case #27


AGI ($)

108,284


108,284


191,953


421,506



Tax ($)


Tax ($)


Tax ($)


Tax ($)


State









Connecticut

6,641

4

6,587

8

11,434

9

23,057

9

Florida

5,262

9

4,458

11

5,570

10

16,813

10

Maine

5,986

7

7,767

3

15,696

3

34,641

2

Massachusetts

7,281

3

8,073

2

14,948

5

31,596

6

Minnesota

7,654

1

8,306

1

16,506

1

36,474

1

New Hampshire

3,225

12

3,564

12

2,481

12

9,181

12

New York

6,257

5

7,628

5

15,752

2

33,730

4

North Carolina

6,020

6

7,256

6

14,750

6

32,486

5

Oregon

5,850

8

7,226

7

15,217

4

34,237

3

Vermont

4,959

10

5,689

9

12,769

8

29,709

8

Washington

4,661

11

4,895

10

4,946

11

12,991

11

Wisconsin

7,576

2

7,669

4

14,491

7

30,527

7