This chart displays state and local spending per capita by government function. The share of these expenses assumed by different levels of government varies from state to state. New Hampshire and Vermont, for example, impose statewide property taxes and redistribute revenues locally based on need. The other New England states fund K-12 education primarily through local property taxes, supplemented by state funds. Social services also comprises a large portion of public expenditures. This category includes public welfare, spending on health and hosptials, social insurance administration, and veteran services. These expenditures occur primarily at the state level and fund programs like Medicaid and Temporary Aid to Needy Families (TANF). Federal funds often supplement state expenditures in these areas.

Detailed comparisons of each New England state's expenditures and revenues are available in NEPPC Research Report 11-1: How Does New Hampshire Do It? An Analysis of Spending and Revenues in the Absence of a Broad-based Income or Sales Tax.