August 9, 2001
How The Chronicle Calculated Generosity of State Residents
By HARVY LIPMANFiguring out how residents of one state compare in generosity with those of another is a complicated task because comprehensive data are not available. For its analysis, The Chronicle used data from the Internal Revenue Service's Statistics of Income Bulletin for spring 2001, containing 1999 income-tax data. The bulletin provides state-by-state totals of the number of taxpayers who filed returns with itemized deductions, the number of returns, the
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