This state_tax_rates .csv file compiles sales, corporate and personal income tax rates for all 50 states.

- Sales tax rates form the CSG Book of States
- Corporate tax rates 
- Effective personal income tax rates were calculated using NBER's TAXSIM

Please cite the following papers when using these data:

Fajgelbaum, Pablo D., Eduardo Morales, Juan Carlos Suárez Serrato, and Owen M. Zidar. “State Taxes and Spatial Misallocation.” The Review of Economic Studies, forthcoming. 

Suárez Serrato, Juan Carlos, and Owen M. Zidar. “The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity.” Journal of Public Economics, forthcoming. 
