DS 2870: Homework 6 - State Map
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Solutions
Data Description
The state_estate_inheritance_taxes.csv file has information on the 17 US states that either have an estate tax or an inheritance tax. The columns are:
State: The name of the stateestate_tax: if the state has an estate tax (yes/no)estate_tax_exemption: How large the value of the estate can be before it is taxed
- That is, if someone in Vermont has an estate worth $800,000, it won’t be taxed at all since Vermont has an estate tax exemption of $5,000,000. However, if someone has an estate of $6,000,000, then $1,000,000 will be taxed.
inheritance_tax: If the state has an inhertiance tax (yes/no)inheritance_tax_exemption: The amount someone can inherit before it is taxed.
If a state is not listed, like New Hampshire, then it doesn’t have an estate or inheritance tax.
taxes## State estate_tax estate_tax_exemption inheritance_tax
## 1 Connecticut yes 13,610,000.00 $ no
## 2 Hawaii yes 5,490,000.00 $ no
## 3 Illinois yes 4,000,000.00 $ no
## 4 Iowa no yes
## 5 Kentucky no yes
## 6 Maine yes 6,800,000.00 $ no
## 7 Maryland yes 5,000,000.00 $ yes
## 8 Massachusetts yes 2,000,000.00 $ no
## 9 Minnesota yes 3,000,000.00 $ no
## 10 Nebraska no yes
## 11 New Jersey no yes
## 12 New York yes 6,940,000.00 $ no
## 13 Oregon yes 1,000,000.00 $ no
## 14 Pennsylvania no yes
## 15 Rhode Island yes 1,774,583.00 $ no
## 16 Vermont yes 5,000,000.00 $ no
## 17 Washington yes 2,193,000.00 $ no
## inheritance_tax_exemption
## 1
## 2
## 3
## 4 0 $
## 5 1,000.00 $
## 6
## 7 0 $
## 8
## 9
## 10 100,000.00 $
## 11 25,000.00 $
## 12
## 13
## 14 0$
## 15
## 16
## 17Question 1: Map of estate and inheritance tax status
Create the graph seen in Brightspace. Make sure to use methods seen
in the course material using ggplot() and the other
functions needed. The graph seen in Brightspace will be a close
approximation of the graph seen here
If there are multiple conditions you want to check for (like this
example where a state can have both, only inheritance, only estate, or
neither tax), you can use case_when() similar to how you’d
use if_else(). See the help menu here.
Hint: If you have 4 levels in a factor but only want three to appear in a legend and control the color of the third group, you can use something like:
values = c('A' = 'blue', 'B' = 'red', 'C' = 'yellow'),
na.value = 'purple'
Then ‘D’ won’t be in the legend but the shape that represents the ‘D’ rows will be purple.
The colors used in the graph are navy, gold3, lightblue, and grey90
# Adding the tax info to the data set for the outline of each state
left_join(
x = map_data(map = "state"),
y = taxes |> mutate(region = tolower(State)),
by = "region"
) |>
mutate(
# Changing the NA values to no
estate_tax = if_else(is.na(estate_tax), 'no', estate_tax),
inheritance_tax = if_else(is.na(inheritance_tax), 'no', inheritance_tax),
# Forming the tax status of each state
tax_status = case_when(
inheritance_tax == 'no' & estate_tax == 'no' ~ 'neither',
inheritance_tax == 'yes' & estate_tax == 'no' ~ 'inheritance',
inheritance_tax == 'no' & estate_tax == 'yes' ~ 'estate',
inheritance_tax == 'yes' & estate_tax == 'yes' ~ 'both'
)
) |>
ggplot(
mapping = aes(
x = long,
y = lat,
group = group,
fill = factor(tax_status, levels = c('estate', 'inheritance',
'both', 'neither'))
)
) +
geom_polygon(
color = "white",
linewidth = 0.25
) +
labs(
title = "Does Your State Have an Estate or Inhertiance Tax?",
caption = 'State Estate & Inheritance Tax Rates and Exemptions in 2024',
fill = NULL
) +
theme_map() +
theme(
#legend.position = "bottom",
plot.title = element_text(size = 20, color = 'navy', face = 'bold'),
#plot.subtitle = element_text(hjust = 0.5, size = 14),
legend.position = 'top',
legend.justification = 'left',
legend.box.just = 'left',
text = element_text(size = 12)
) +
coord_map(
projection = "albers",
lat0 = 39, lat1 = 45
) +
scale_x_continuous(expand = c(0, 0)) +
scale_y_continuous(expand = c(0, 0)) +
scale_fill_manual(
# Picking the colors
values = c(estate = 'navy',
inheritance = 'gold3',
both = 'lightblue'),
na.value = 'grey90',
# Changing the labels in the legend
labels = c(estate = 'State Has an Estate Tax',
inheritance = 'State Has an Inheritance Tax',
both = 'State Has both an Estate Tax & Inheritance Tax')
) 
Question 2: Sales Tax by State
The sales_tax_by_state.csv has info on the sales tax levied
by the different states. Read the data in and save it as
sales_tax
sales_tax <- read.csv('sales_tax_by_state.csv')
sales_tax## state state_tax state_rank avg_local_tax max_local_tax
## 1 Alabama 4.00% 40 5.29% 7.50%
## 2 Alaska 0.00% 46 1.82% 7.85%
## 3 Arizona 5.60% 28 2.78% 5.30%
## 4 Arkansas 6.50% 9 2.95% 6.13%
## 5 California 7.25% 1 1.60% 4.75%
## 6 Colorado 2.90% 45 4.91% 8.30%
## 7 Connecticut 6.35% 12 0.00% 0.00%
## 8 Delaware 0.00% 46 0.00% 0.00%
## 9 Florida 6.00% 17 1.00% 2.00%
## 10 Georgia 4.00% 40 3.38% 5.00%
## 11 Hawaii 4.00% 40 0.50% 0.50%
## 12 Idaho 6.00% 17 0.03% 3.00%
## 13 Illinois 6.25% 13 2.61% 4.75%
## 14 Indiana 7.00% 2 0.00% 0.00%
## 15 Iowa 6.00% 17 0.94% 2.00%
## 16 Kansas 6.50% 9 2.15% 4.25%
## 17 Kentucky 6.00% 17 0.00% 0.00%
## 18 Louisiana 4.45% 37 5.11% 7.00%
## 19 Maine 5.50% 29 0.00% 0.00%
## 20 Maryland 6.00% 17 0.00% 0.00%
## 21 Massachusetts 6.25% 13 0.00% 0.00%
## 22 Michigan 6.00% 17 0.00% 0.00%
## 23 Minnesota 6.88% 6 1.16% 2.15%
## 24 Mississippi 7.00% 2 0.06% 1.00%
## 25 Missouri 4.23% 38 4.16% 5.88%
## 26 Montana 0.00% 46 0.00% 0.00%
## 27 Nebraska 5.50% 29 1.47% 2.00%
## 28 Nevada 6.85% 7 1.39% 1.53%
## 29 New Hampshire 0.00% 46 0.00% 0.00%
## 30 New Jersey 6.63% 8 0.02% 3.31%
## 31 New Mexico 4.88% 34 2.74% 4.06%
## 32 New York 4.00% 40 4.53% 4.88%
## 33 North Carolina 4.75% 35 2.25% 2.75%
## 34 North Dakota 5.00% 32 2.04% 3.50%
## 35 Ohio 5.75% 27 1.49% 2.25%
## 36 Oklahoma 4.50% 36 4.49% 7.00%
## 37 Oregon 0.00% 46 0.00% 0.00%
## 38 Pennsylvania 6.00% 17 0.34% 2.00%
## 39 Rhode Island 7.00% 2 0.00% 0.00%
## 40 South Carolina 6.00% 17 1.50% 3.00%
## 41 South Dakota 4.20% 39 1.91% 4.50%
## 42 Tennessee 7.00% 2 2.55% 2.75%
## 43 Texas 6.25% 13 1.95% 2.00%
## 44 Utah 6.10% 16 1.15% 4.20%
## 45 Vermont 6.00% 17 0.36% 1.00%
## 46 Virginia 5.30% 31 0.47% 2.70%
## 47 Washington 6.50% 9 2.88% 4.10%
## 48 West Virginia 6.00% 17 0.57% 1.00%
## 49 Wisconsin 5.00% 32 0.70% 2.90%
## 50 Wyoming 4.00% 40 1.44% 2.00%The columns are:
state: The name of the statestate_tax: the sales tax percentage determined and collected by the statestate_rank: the rank of the state’s portion of the sales taxavg_local_tax: The average sales tax levied by counties, towns, and cities (doesn’t count the state portion of the sales tax)max_local_tax: The maximum sales tax levied by a local area (state sales tax not included)
Create the graph seen in Brightspace. The graph displays the average
combined tax: state_tax + avg_local_tax
Hint: The csv file contains the percentage sign, which is why R reads in it as a character instead of a numeric type column. To easily extract the number from a character, look back at the dumbbell plot for house prices.
left_join(
x = map_data(map = "state"),
y = sales_tax |> mutate(region = tolower(state)),
by = "region"
) |>
# Adding a column for the average combined percentage
mutate(
combined_tax = (parse_number(state_tax) + parse_number(avg_local_tax))/100
) |>
# Creating the graph
ggplot(
mapping = aes(
x = long,
y = lat,
group = group,
fill = combined_tax
)
) +
# State outline
geom_polygon(
color = "white",
linewidth = 0.25
) +
labs(
title = "How High Are Sales Taxes in Your State?",
fill = 'Combined State & Average\nLocal Sales Tax Rates'
) +
theme_map() +
theme(
plot.title = element_text(size = 20, color = 'navy', face = 'bold', hjust = 0.5),
legend.position = 'bottom',
legend.justification = 'right',
legend.box.just = 'right',
legend.title = element_text(hjust = 0.5, size = 14, face = 'bold')
) +
coord_map(
projection = "albers",
lat0 = 39, lat1 = 45
) +
scale_x_continuous(expand = c(0, 0)) +
scale_y_continuous(expand = c(0, 0)) +
scale_fill_viridis_b(
direction = -1,
labels = scales::label_percent(accuracy = 1),
breaks = seq(0, 0.1, 0.01)
) +
guides(fill = guide_colorbar(title.position = 'top', barwidth = 14))