Residents of the Empire State maybe forgiven if their love for their homestate wanes around taxtime. According to a study by theMassachusetts Taxpayers Foundation,New Yorkers pay the highest state andlocal taxes in the nation. The majorculprit is the state's progressive incometax, which costs residents an average$44 per $1000 of income, the highestin the country. Although New York'stotal tax outlay is the biggest, otherstates claim the top spots for other taxlevies. Property taxes are the highest inMaine, for example, averaging $55 forevery $1000 in income, and sales andexcise taxes are highest in Hawaii,where they account for $64 of every$1000 of income. If doctors are lookingfor tax relief, the state with thelowest total tax outlay is Tennessee,with $84 in state and local taxes paidper $1000 of income.