Some rates of taxes in Texas are higher than in other states. For example, Texas is known as one of high property tax rates in the United States. Each of the country's 84 million single-family homeowners paid an average of 3.296 in property taxes which amounts to an average 1.15 effective tax rate Brinkley Badgett 2017. In contrast, Brinkley Badgett 2017 mentions that in Texas the effective tax rate is 2.06 which is the second-highest among the fifty states in America. Property tax is related to almost everyone when they buy their own house so that means that people in Texas pay more money for a house than those in other states. Since Texas does not have a state income tax the government relies on the property tax in order to fund services such as school. However, the funding for the school is not enough for all schools in Texas. In fact, in some school, they cannot receive enough services such as school lunch. Moreover, not only the rates of property tax are high but also sale tax. Texas collected 1.226 in sales taxes per capita in fiscal 2015 the sixth highest sales tax collection of all states Stebbins 2017. This suggests that Texas might not be a tax-friendly state. However, according to Bernardo R Writer S 2017 the overall tax burden in Texas is 7.99 which ranked 34th among the fifty states, In addition, Texas ranked No 4 the list of best states to make a living with an average income of 35.480 and a 5 percent unemployment rate Gould 2017.