State and local taxes add up to nearly half -- 46% -- of corporate America's tax burden, according to a recent survey of 348 companies conducted by accounting firm Coopers & Lybrand. But what's more, most of the companies surveyed are not adding staff to help deal with the larger tax load.

How have your company's state and local taxes changed over the last three years?

Significant increase 30%

Moderate increase 54

No change 9

Moderate decrease 6

Significant decrease 1

How do you expect state and local taxes to change over the next three years?

Significant increase 30%

Moderate increase 62

No change 6

Moderate decrease 2

Significant decrease 0

How has your state- and local-tax-personnel head count changed over the last three years?

Significant increase 8%

Moderate increase 23

No change 60

Moderate decrease 7

Significant decrease 2

How do you expect your state- and local-tax-personnel head count to change over the next three years?

Significant increase 3%

Moderate increase 30

No change 66

Moderate decrease 1

Significant decrease 0

Note: Figures indicate the percentage of respondents.

Source: "State and Local Taxes: The Burden Grows," Coopers & Lybrand, Washington, D.C., 1992.