"A more liberal-leaning group, the Institute on Taxation and Economic Policy, has a different take on Arizona's tax structure. It comes close to agreeing with the Tax Foundation on the ranking of Arizona's combined state and local taxes. ITEP has us the 35th highest, the same as being the 15th lowest—which is in the same relative ballpark as the Tax Foundation's 21st place ranking. But then, instead of focusing on how friendly the tax structure is for business, ITEP looks at how unfriendly it is for the poorest 20% of tax payers. We rank at the fifth worst in the nation in terms of the burden on our lowest income citizens."