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Personal Exemptions and Dependents," accessed December 14, 2015 Tax Policy Center , "What is the personal exemption?" accessed December 14, 2015 Internal Revenue Service , "Topic 409 - Capital Gains and Losses," August 19, 2014 Tax Foundation , "The High Burden of State and Federal Capital Gains Tax Rates," February 11, 2014 Tax Policy Center , "Capital Gains and Dividends: How are capital gains taxed?" June 22, 2011 Tax Policy Center , "Excise taxes," accessed October 20, 2014 Investopedia , "Excise Tax," accessed October 20, 2014 Tax Foundation , "Excise Taxes," accessed October 20, 2014 Internal Revenue Service , "Excise Tax," accessed October 20, 2014 Investopedia , "Corporate Tax," accessed September 24, 2014 Tax Foundation , "State Corporate Income Tax Rates and Brackets for 2015," accessed October 7, 2015 22.0 22.1 Tax Foundation , "2015 State Business Tax Climate Index," October 28, 2014 23.0 23.1 23.2 Tax Policy Center , "Residential Property Taxes in the United States," November 18, 2013 24.0 24.1 Bankrate , "Property taxes explained," February 3, 2000 Investopedia , "Property Tax," accessed September 26, 2014 Tax Foundation , "Facts and Figures 2015: How Does Your State Compare?" accessed October 5, 2015 Tax Foundation , "State Estate and Inheritance Taxes in 2014," May 28, 2014 National Association of State Budget Officers , "State Expenditure Report: Examining Fiscal 2011-2013 State Spending," accessed September 24, 2014

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