Do CSS and FAFSA take into account taxes paid?

I’m wondering (since my parents live in a high tax country) do FAFSA and CSS (I know the federal method and institution methods are different) take into account only income or income as well as taxes paid on said income?

So what I’m asking is would a lower EFC be calculated if parents earn 100k but pay 40k taxes on that versus 20k taxes in a low tax area?

Yes, taxes are taken into account when EFC is calculated.

@BelknapPoint

I know income taxes paid are taken into consideration (federal, state and local). But what about property taxes?