Tax revenue per capita is how much a state collects in taxes per person. While not a state, Washington D.C. has the highest per capita tax revenue by far, at over $13,000. This can be explained by several factors, including D.C.'s high average income, and high property and corporate tax rates.
This means that Vermont, which is in second place, has a per capita tax revenue of less than half of D.C's. Vermont's high per capita tax revenue can also be contributed to relatively higher tax rates.
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