I'm still not getting it - let me explain what I'm missing better.
"For each state, we calcu�late the total amount paid by the residents in taxes, then divide those taxes by the state's total income to compute a "tax burden."
I get the first part. I read the second part "state's total income" to mean the state government's income from all sources. Thus, the study would figuring out the percentage of income to the state's coffers that comes directly from residents. So, if a state bring in $100 a year and $50 comes from residents, then the 'tax burden' is 50%
If that understanding is correct, than my confusion over the usefulness of the study stands.
If, on the other hand, "state's total income" means the aggregate income earned by residents of the state, then I get it, as the study I would expect them to do pertains to what percent of resident's income is paid in taxes. If this is the case, I think the methodology wording is wonky though.