According to the Tax Foundation, all New England states but New Hampshire had above average state and local tax burdens compared to the United States average in 2010, although in the study it is readily admitted that "The state-local tax burdens of each of the fifty states’ residents are quite close to one another."[18] In 2011, four of the top ten state governments in the country, with budgetary problems prior to balancing their budgets, were in New England: Connecticut, New Hampshire, Maine, and Vermont.[19][20]