Measuring tax burden can be a complicated task. One issue is whether to measure the burden per capita, dividing tax revenues by population, or to use a measure that expresses the burden in proportion to income. Utah Foundation chooses to use a measure based on income, because it most clearly illustrates the financial load placed on residents and businesses to pay for government services. For Utah, per capita measures are always skewed by the state’s large child population and do not seem to fairly compare Utah to other states.