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The ability of the United States government to tax and spend in specific regions has large implications to economic activity and performance. Taxes are indexed to wages and profits and therefore areas of high taxation are correlated with areas of higher per capita income and more economic activity.

Spending is largely focused on areas of poverty, the elderly, and centers of federal employment such as military bases.

Background

The ability of the government to tax and spend in specific regions has large implications to economic activity and performance. The main question behind this issue stems into three different approaches. First, federal spending should be neutral, meaning federal taxation should roughly equal expenditures. Second, it should be redistributive, meaning rich states should be taxed most heavily and poorer states should receive more benefits. Third, spending and taxation should be accidental per se, meaning higher taxation should be performed based on income but with little relation to geographic region and spending should be done where it allows for the most efficiency. The main issue driving this research is the question between equity and equality (Leonard and Walder, Page 17).

Typically, it is seen taxes are highly indexed to wages and therefore places of high taxation are geographically found in areas with higher per capita income. The problem with taxation indexed to wages is that it does not consider cost of living. In areas with higher per capita income, it is highly likely that the cost of living is also higher; for instance, this is the case in New York. The effect of not indexing to costs of living makes some states look wealthier compared to others. It is typical that states with low costs of living receive more in spending than states with high costs of living (Leonard and Walder, Page 19). After discounting income with costs of living, New York's poverty level increases a significant amount (Pear, Page 2). The significance level between high levels of poverty and high taxation may be arguable.

Spending is not so easily located geographically. The breakdown of federal spending is done in the following ways: defense (military), non-defense discretionary, Social Security, Medicare, grants, and various other programs. Defense spending is the most volatile, as it is usually found to be higher in states with established defense contractors and other defense facilities. Areas of higher social insurance spending are typically seen in areas of larger elderly population. Social security is the dominant expenditure of per dollar federal expenditures.

Other factors of spending are largely political in the sense that politicians who can effectively argue for more spending get the most spending for their states. Some trends of spending as of 1999 are as follows: defense spending in the South and the national capital, non-defense discretionary spending between the Midwest and the Rockies, most Medicare and Social Security is located in the East and Central/Midwest, and other assistance programs following the Appalachian Mountains from Louisiana/Mississippi to Maine (Leonard and Walder, Page 30).

Federal spending by state as of FY 2013

Through fiscal year 2010, the Census Bureau produced the annual Consolidated Federal Funds Report, tracking Federal expenditures both geographically and by agency and program. As of 2011, funding for the Federal Financial Statistics program, of which the CFFR was part, was cut from the Federal budget. Private organizations such as the National Priorities Project and The Pew Charitable Trusts have since developed their own reports.^[1] (The tables below are from the 2014 Pew report.)

Total federal spending in millions of dollars, by state, federal fiscal 2013

State federal district or territory	Retirement benefits	Nonretirement benefits	Grants	Contracts	Salaries and wages	Total
United States	$1,061,181	$870,048	$506,475	$407,277	$303,990	$3,148,971
Alabama	$20,923	$14,662	$6,155	$9,668	$5,355	$56,762
Alaska	$2,073	$1,589	$2,649	$1,628	$2,628	$10,568
Arizona	$22,360	$18,262	$9,058	$12,350	$5,275	$67,306
Arkansas	$11,865	$8,315	$5,484	$944	$1,906	$28,514
California	$101,841	$98,526	$66,693	$47,657	$29,008	$343,725
Colorado	$16,020	$10,896	$7,092	$8,013	$6,641	$48,664
Connecticut	$11,646	$10,527	$7,047	$10,401	$1,831	$41,452
Delaware	$3,673	$2,668	$1,742	$272	$692	$9,047
District of Columbia	$3,116	$1,867	$4,963	$16,784	$21,056	$47,785
Florida	$76,959	$66,541	$19,062	$14,089	$14,180	$190,831
Georgia	$31,894	$25,590	$11,625	$7,625	$11,797	$88,532
Hawaii	$5,336	$3,444	$2,881	$1,898	$5,750	$19,309
Idaho	$5,440	$3,629	$2,377	$2,574	$1,118	$15,139
Illinois	$38,047	$35,761	$17,614	$6,497	$7,565	$105,483
Indiana	$22,338	$17,623	$9,434	$3,140	$2,961	$55,496
Iowa	$10,461	$7,697	$4,783	$1,600	$1,341	$25,883
Kansas	$9,854	$7,267	$1,888	$1,720	$3,514	$24,243
Kentucky	$16,765	$13,003	$6,604	$6,436	$5,219	$48,027
Louisiana	$14,740	$13,849	$9,019	$3,437	$3,656	$44,701
Maine	$5,610	$3,976	$3,186	$2,079	$1,227	$16,078
Maryland	$23,739	$15,129	$9,950	$25,598	$18,570	$92,987
Massachusetts	$21,146	$20,795	$15,039	$14,572	$4,077	$75,631
Michigan	$37,086	$31,458	$16,488	$4,810	$4,173	$94,014
Minnesota	$16,866	$12,757	$9,051	$3,045	$2,585	$44,304
Mississippi	$11,134	$9,516	$5,153	$5,786	$2,719	$34,308
Missouri	$22,206	$16,613	$11,566	$9,933	$5,135	$65,452
Montana	$3,933	$2,392	$2,272	$443	$1,109	$10,148
Nebraska	$6,231	$4,300	$2,539	$968	$1,598	$15,636
Nevada	$8,694	$6,830	$2,721	$2,884	$2,052	$23,181
New Hampshire	$5,096	$3,229	$1,649	$1,788	$653	$12,414
New Jersey	$28,547	$27,645	$15,393	$6,442	$4,546	$82,573
New Mexico	$7,710	$5,471	$4,690	$6,696	$2,987	$27,554
New York	$61,170	$59,858	$52,863	$10,744	$10,700	$195,334
North Carolina	$35,810	$27,085	$14,202	$4,954	$11,856	$93,907
North Dakota	$2,215	$1,499	$1,566	$490	$1,035	$6,805
Ohio	$39,271	$33,182	$16,221	$6,265	$6,633	$101,573
Oklahoma	$14,606	$10,148	$6,400	$2,031	$4,666	$37,851
Oregon	$14,355	$10,490	$4,515	$1,123	$2,231	$32,713
Pennsylvania	$48,861	$40,341	$21,898	$16,181	$7,707	$134,989
Rhode Island	$3,819	$3,420	$2,410	$767	$1,134	$11,549
South Carolina	$19,388	$13,637	$5,695	$5,440	$4,624	$48,784
South Dakota	$2,963	$1,984	$1,558	$565	$955	$8,025
Tennessee	$24,307	$19,083	$9,378	$7,641	$4,100	$64,508
Texas	$72,354	$64,922	$35,184	$39,051	$22,947	$234,459
Utah	$7,095	$5,049	$3,516	$2,237	$2,723	$20,620
Vermont	$2,359	$1,729	$1,888	$393	$546	$6,915
Virginia	$34,719	$17,910	$9,081	$51,186	$25,133	$138,029
Washington	$24,551	$16,688	$10,541	$11,736	$9,422	$72,937
West Virginia	$8,485	$5,855	$3,992	$1,153	$1,831	$21,317
Wisconsin	$19,570	$14,181	$8,623	$3,224	$2,137	$47,735
Wyoming	$1,935	$1,157	$1,081	$317	$687	$5,177

^[2]

Per capita federal spending, by state, federal fiscal 2013

Zdroj:https://en.wikipedia.org?pojem=Federal_taxation_and_spending_by_state
Text je dostupný za podmienok Creative Commons Attribution/Share-Alike License 3.0 Unported; prípadne za ďalších podmienok. Podrobnejšie informácie nájdete na stránke Podmienky použitia.

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State federal district or territory	Retirement benefits	Nonretirement benefits	Grants	Contracts	Salaries and wages	Total
United States	$3,357	$2,752	$1,602	$1,288	$962	$9,961
Alabama	$4,329	$3,033	$1,273	$2,000	$1,108	$11,743
Alaska	$2,820	$2,162	$3,604	$2,215	$3,575	$14,375
Arizona	$3,374	$2,756	$1,367	$1,864	$796	$10,157
Arkansas	$4,009	$2,810	$1,853	$319	$644	$9,635
California	$2,657	$2,570	$1,740	$1,243	$757	$8,967
Colorado	$3,041	$2,068	$1,346	$1,521	$1,261	$9,237
Connecticut	$3,238	$2,927	$1,960	$2,892	$509	$11,527
Delaware	$3,967	$2,882	$1,882	$294	$748	$9,773
District of Columbia	$4,820	$2,887	$7,678	$25,963	$32,572	$73,920
Florida	$3,936	$3,403	$975	$721	$725	$9,760
Georgia	$3,192	$2,561	$1,163	$763	$1,181	$8,860
Hawaii	$3,801	$2,453	$2,052	$1,351	$4,095	$13,752
Idaho	$3,375	$2,251	$1,474	$1,597	$693	$9,390
Illinois	$2,953	$2,776	$1,367	$504	$587	$8,188
Indiana	$3,400	$2,682	$1,436	$478	$451	$8,446
Iowa	$3,385	$2,491	$1,548	$518	$434	$8,375
Kansas	$3,405	$2,511	$652	$594	$1,214	$8,377
Kentucky	$3,814	$2,958	$1,502	$1,464	$1,188	$10,927
Louisiana	$3,187	$2,994	$1,950	$743	$790	$9,664