Boston, MA vs Memphis, TN
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Boston, MA outspends Memphis, TN by a wide margin per resident — $72,299 versus $22,111, a 227% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Memphis, TN holds the stronger Fiscal Health Score, 65/100 (grade B) against 56/100 (grade C) for Boston, MA — a 9-point spread that puts the two in different grade territory.
On debt, Memphis, TN carries the lighter load at $303 per resident versus $445 for Boston, MA. Their budgets diverge on where the largest per-resident dollars go: Boston, MA leads with education at $30,742 per resident, while Memphis, TN leads with parks and recreation at $1,397.
On the revenue side both lean hardest on intergovernmental transfers — 17% of total revenue in Boston, MA and 100% in Memphis, TN.
Summary
Boston spends 227.0% more per capita than Memphis ($50,188/person difference). Memphis, TN has the stronger Fiscal Health Score (B, 65/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $0 | $10 |
| Sales Tax | $78 | $496 |
| Income Tax | $0 | $1,218 |
| Intergovernmental | $5,357 | $34,065 |
| Charges & Fees | $2,784 | $2,077 |
| Other | $4,557 | $3,994 |
Spending Breakdown (Per Capita)
| Fire Protection | $1,107 | $469 |
| Highways & Roads | $594 | $277 |
| Education | $30,742 | $0 |
| Public Welfare | $1,110 | $630 |
| Health | $725 | $391 |
| Hospitals | $2,584 | $1,677 |
| Parks & Recreation | $711 | $1,397 |
| Housing | $6,614 | $4,683 |
| Sewerage | $355 | $0 |
| Utilities | $3,402 | $2,578 |
| Interest on Debt | $0 | $1,158 |
| General Admin | $5,401 | $0 |
| Other | $18,955 | $8,850 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.