Many states overutilize some kinds of tax and underutilize others. Where tax utilization is unbalanced, additional revenues may be garnered from an underutilized tax. This study compares the relative shares of total state or local tax burdens that are borne by the three most important taxes: property taxes, sales and gross receipts taxes, and income taxes. Data were collected for all states with special emphasis on New York State. The study provides background information needed to balance the three taxes in any state. Each chapter details the relative share of state or local tax burdens that is borne by each type of tax in each state, addresses variations among the states, and assesses the relative burden each tax places on the citizens of each state. Some historical background is also provided. The data indicate that New York taxes its citizens more than does any other state, though this has not always been true. New York citizens rank first in income tax burden, sixth on property tax burden, and eleventh on sales or gross receipts taxes. (Author/JM)