Venice is the provincial capital city with the highest tax burden: 2,437 euros per year per inhabitant, followed by Milan with more than 2,100 euros. Behind Italy's richest city are other art cities such as Florence (2,027 euros), Siena (1,813 euros) and Rome (1,600 euros), a sign that the management of services intended not only for residents but also for tourists requires a financial commitment and therefore a higher level of taxation. On the contrary, the provincial capital that taxes the least is Barletta with less than 651 euros per capita against a taxable income of 10,000 euros per inhabitant, slightly higher than that of the "poorest" capital of Italy, which is also located in Puglia and is Andria with less than 10,000 euros per capita income and a tax burden of 718 euros per inhabitant, i.e., less than one-third of that of Milan.