Source:ITEP calculations based on data from the Bureau of Economic Analysis, Bureau of Labor Statistics, U.S. Census Bureau, Internal Revenue Service, and various state agencies. High-rate states were identified based on the combination of their average top marginal state personal income tax rate and average statewide effective tax rate under local income taxes over the 2010-2019 period. States showing 0.0% as the local rate do not allow for local income taxes. A small number of jurisdictions in California, New Jersey, and Oregon levy local income taxes but revenue data are not reported to the U.S. Census Bureau. All averages in this table are unweighted.