The Tax Foundation has released a chart detailing state income tax collections per capita for calendar year 2011.
Heading the list was New York, with its high marginal tax rates and wealthy tax base; the Empire State collected an average of $1,864 per resident.
Among the other highest per-capita states for income tax:
- Connecticut ($1,808 per resident);
- Massachusetts ($1,765 per resident);
- Oregon ($1,425 per resident); and,
- Minnesota ($1,404 per resident).
Arizona collected the least income tax per capita ($444 per resident) of states that levied an income tax on wage income. Among other such states:
- Alabama ($583 per resident);
- Louisiana ($527 per resident);
- New Mexico ($514 per resident); and,
- Mississippi ($487 per resident).
At the bottom of the list were seven states with no state income tax: Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming.