State income tax revenues in Arizona represent 16 percent of its total state and local levies, according to a new study by the Tax Foundation.

The individual income tax’s share of total state and local revenues in Arizona ranked 39th among the 50 states, based on numbers from fiscal-year 2016, the most recent year for which data is available.

Nationwide, the average state reliance on individual income tax revenues is 23.5 percent, according to the Tax Foundation’s analysis. Seven states – Alaska, Florida, South Dakota, Wyoming, Nevada, Texas and Washington – levy no state income taxes, while New Hampshire and Tennessee tax only interest and dividend income, not workers’ wages, the study said.

Income taxes have a more negative effect on economic growth than sales and property taxes, according to the Tax Foundation. That’s because income taxes rely on wages and savings, while consumption taxes fall on consumer spending rather than earnings, the study said.

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Which States Depend Most on Income Taxes?

Rank	State	Income Tax as a % of State and Local Taxes
1	Oregon	41.7%
2	Maryland	37.8%
3	California	33.8%
4	Kentucky	33.3%
5	New York	32.7%
6	Massachusetts	32.7%
7	Minnesota	31.9%
8	Virginia	31.9%
9	North Carolina	30.3%
10	Montana	29.7%
11	Utah	29.6%
12	Connecticut	29.2%
13	Missouri	28.6%
14	Georgia	27.7%
15	Wisconsin	27.1%
16	Pennsylvania	26.2%
17	Delaware	25.8%
18	West Virginia	25.8%
19	Idaho	25.8%
20	Ohio	25.6%
21	Indiana	25.5%
22	Colorado	25.4%
23	Michigan	24.2%
24	Iowa	23.9%
25	Arkansas	23.5%
26	Alabama	23.2%
27	Nebraska	23.1%
28	Hawaii	22.9%
29	South Carolina	22.7%
30	Maine	22.4%
31	New Jersey	22.2%
32	Oklahoma	22.1%
33	Rhode Island	21%
34	Vermont	19.8%
35	Illinois	19%
36	New Mexico	17.4%
37	Kansas	17.1%
38	Mississippi	16.7%
39	Arizona	16%
40	Louisiana	15.7%
41	North Dakota	7%
42	Tennessee	1.5%
43	New Hampshire	1.4%
44 (tie)	Washington	0%
44 (tie)	Nevada	0%
44 (tie)	Alaska	0%
44 (tie)	Wyoming	0%
44 (tie)	Texas	0%
44 (tie)	Florida	0%
44 (tie)	South Dakota	0%

Source: Tax Foundation