BBER Publications

Document Type

Report

Publication Date

12-15-1992

Abstract

This report evaluates New Mexico’s tax structure in comparison with neighboring states, examining tax burdens on individuals, businesses, counties, and municipalities. Topics include property, gross receipts, gasoline, tobacco, motor vehicle, corporate income, and individual income taxes, as well as analyses of local government tax capacity, fiscal equity, and recent changes in state and local tax authority.

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