According to the U.S. Census Bureau, New Hampshire's per capita state tax burden for 1999 was the lowest of any state, while the highest figure was for nearby Connecticut. One accountant in Connecticut, Wanda Toth, says some of her firm's clients are encouraged to move to New Hampshire when they retire in order to pay lower taxes. She adds that one of the reasons Connecticut's taxes are so high is because of its top spot in per capita income, mainly concentrated in the part of the state near New York City. However, one of the reasons the New Hampshire figure is so low is because many taxes residents pay are local. Similarly, Delaware, which ranks just behind Connecticut for the highest taxes paid, handles many services at the state level that are done at the local level in other states. The states with the highest burden after Connecticut and Delaware are Hawaii, Minnesota, and Massachusetts, while South Dakota, Texas, Tennessee, and Louisiana trail New Hampshire at the low end of the list.