Taxes often are cited as a factor in company and personal decisions about where to live and do business. Total taxes per capita measure the amount of taxes paid per person and makes a fair comparison between states with differing populations. Pennsylvania's average tax burden suggests - overall - the state is competitive with most others. However, this measure doesn't consider the difference in burdens within various regions of Pennsylvania and between different types of taxpayers, such as individuals versus business and high income versus low income people.
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