| Table 20:
State Corporate Income Taxes Per Capita, 1995 | |||||
| Rank | State | Amt. | Rank | State | Amt. |
| 1 | Alaska | $874 | 27 | Rhode Island | $83 |
| 2 | Delaware | 270 | 28 | Vermont | 83 |
| 3 | Michigan | 223 | 29 | Iowa | 78 |
| 4 | Connecticut | 213 | 30 | Arkansas | 77 |
| 5 | Massachusetts | 199 | 31 | Nebraska | 76 |
| 6 | California | 182 | 32 | Utah | 76 |
| 7 | NEW YORK | $155 | 33 | Mississippi | 75 |
| 8 | Indiana | 151 | 34 | Maryland | 73 |
| 9 | Pennsylvania | 148 | 35 | Missouri | 69 |
| 10 | New Hampshire | 145 | 36 | South Carolina | 68 |
| 11 | Minnesota | 144 | 37 | Florida | 67 |
| 12 | Wisconsin | 131 | 38 | Louisiana | 65 |
| 13 | New Jersey | 130 | 39 | Ohio | 64 |
| 14 | North Carolina | 126 | 40 | Virginia | 56 |
| 15 | Illinois | 125 | 41 | Alabama | 56 |
| 16 | West Virginia | 120 | 42 | South Dakota | 55 |
| 17 | Idaho | 111 | 43 | Maine | 51 |
| 18 | North Dakota | 109 | 44 | Oklahoma | 51 |
| 19 | Kansas | 102 | 45 | Colorado | 51 |
| 20 | Oregon | 99 | 46 | Hawaii | 40 |
| 21 | Arizona | 99 | 47 | Nevada | 0 |
| 22 | Tennessee | 94 | 48 | Texas | 0 |
| 23 | Georgia | 91 | 49 | Washington | 0 |
| 24 | New Mexico | 89 | 50 | Wyoming | 0 |
| 25 | Kentucky | 88 | U.S. Average | $111 | |
| 26 | Montana | 87 | N.Y.S. % above avg. | 39.6% | |
| Source: U.S. Census Bureau | |||||
| Table 19 | Table 21 |