Chapter 12: The States After World War II

1. Significant Features of Fiscal Federalism provides details of state tax impositions over the years, here.

2. The Rust Belt maps closely onto the region of the country made up by those states that adopted an income tax in the generation beginning with 1960. These states were New Jersey, Pennsylvania, West Virginia, Ohio, Indiana, Illinois, and Michigan—the very Rust Belt—as well as Maine, Connecticut, Rhode Island, and Nebraska.

See Kim Phillips-Fein, Fear City, for New York City’s decision to start a city income tax in 1967—only to endure a historic bankruptcy eight years later, in 1975, here.