Show I. I Utah In Tax Burden Burden Ut Utah Ji ranked among the 50 states in the proportion of personal income going for state and local taxes last year THIS WAS pointed out in ina a study comparing Utah's tax burden prepared by Utah Foundation the private tax research organization The Foundations Foundation's report shows that state and local tax collections in Utah during during during dur dur- ing the 1968 fiscal year amounted amount amount- ed to million and was equal to 1229 percent of the total personal income received by individuals during the preceding preceding preceding pre pre- ceding calendar year THIS TIllS PERCENTAGE was considerably above the U. U S. S average of 1126 percent but was slightly below the Mountain Mountain Mountain Moun Moun- tain States average of 1244 percent The study emphasized that the comparison was based on state and local taxes for the fiscal year ended June 30 1968 and did not reflect tax changes enacted by legislative bodies in 1969 In Utah for example the 1969 Legislature raised both the state sales tax and the gasoline tax FOUNDATION analysts note that if the 1969 tax increases had been in effect throughout the 1968 fiscal year state and local tax collections in Utah would have been million greater than the amount actually reported This increase would have made Utah's state and local tax burden equal to 1319 percent percent percent per per- cent of total personal income THE STUDY cautions however however however how how- ever that a number of other states across the nation also raised taxes this year As a result it is impossible to ascertain what effect the 1969 tax adjustments will have As a result it is impossible to ascertain what effect the 1969 tax adjustments will have on state rankings until all of the changes can be evaluated ACCORDING to the report most tax authorities agree that the most meaningful tax comparison is obtained when taxes are related to personal income e. e Since taxes eventually must be paid out of income either past present or future the proportion of personal income going for state and local taxes usually is regarded as the best hest overall measure of a states state's relative tax burden THE FOUNDATION however however however how how- ever presents a number of other measures of tax effort 1 It noted for example that state and local tax collections per capita in Utah amounted to last year which was somewhat below the U. U S S. S average of and the Mountain Mountain Moun Moun- tain tarn States average of sa o. o Because of the unusually large proportion of Utah's POpulation pop POp- elation that is outside the normal productive taxpaying age brackets per capita comparisons comparisons comparisons com com- do not present a valid measure of Utah's relative tax burden i IN UTAH state and local taxes per person in the 21 to 64 age group were vere equal to compared with an average of for the Mountain States and for all 50 states Still another measure of the relative tax burden is the amount of tax per family or household Last year state and local taxes in Utah amounted amount amount- ed to 1147 per household compared with 1189 for the Mountain States and also for forthe forthe forthe the United States as a whole |