"...Austin recommended using the Tax Foundation's rankings, which compare states based on the combined state and local tax burden, where Illinois ranked 13th in the nation, well below its neighbor to the north (Wisconsin, at No. 5). Current tax receipts are not the only source of burden for taxpayers, however. Some states (and local governments) can choose to responsibly fund current spending, and others (like Illinois) can postpone the day of reckoning. Truth in Accounting's "Taxpayer Burden" helps identify states that have chosen to threaten future taxpayers, not just current taxpayers. On that basis, Illinois poses a burden among the highest in the nation, well above its neighbors..."