Personal Taxes include Income Tax (net of refunds), Property Tax, Motor Vehicle License, Non-Taxes, and Other Taxes. Income Tax is paid not only on wages, but also on rental income, dividend income, interest income, and capital gains. Contributions for government social insurance are not included.
The effective personal income tax rate in IMPLAN is a weighted average of the individual rates, depending on the amount of each paid in a given region in a given year. In IMPLAN, all personal income tax is assumed to be paid at the place of residence; however, in the real world, the personal income tax paid on wage income (which is part of what is withheld from your paycheck) is paid to the place of employment.
For additional details, visit the IMPLAN Tax Impact Report.