That federal taxes have risen over the long-term like a hot-air balloon is undeniable. But figures from the Tax Foundation document the extraordinary rate of increase.

• The average American's federal tax bill this year is 3.1 percent larger than last year.

• In nominal terms, the per capita tax bill has grown 36.5 per cent since 1992.

• It has risen 57.5 percent since 1988 -- and 140 percent since 1980.

• The average federal tax burden this year is $5,497.

While about 46 percent of federal tax revenues come from the personal income tax, another 36 percent come from payroll taxes for Social Security and Medicare.

Due to variations in income, residents of relatively wealthier states pay more in federal income taxes -- but the flow of federal money back to states does not correspond with amounts sent to Washington.

• Residents of Connecticut, for example, send an average of $8,304 to Washington per capita but get only 71 cents per dollar back.

• On the other hand, Mississippians pay $3,638 on average per year to the federal Treasury -- but for every dollar sent north, the state reaps $1.64 in federal payment.

• The District of Columbia gets back $5.59 for every tax dollar paid.

• Among the states, New Jersey is the big loser -- with only 69 cents repaid for every dollar sent to D.C.

New Mexicans, on the other hand, have the best deal of all among the states -- getting back $1.83 for every dollar in federal taxes.

Source: Perspective, "Who Wins, Who Loses?" Investor's Business Daily, August 4, 1997.