Institute on Taxation and Economic Policy
report  

The Impact of Imposing a “Flat Tax” on Missouri Personal Income

January 28, 2003 • By ITEP Staff

The Missouri personal income tax currently applies a graduated rate structure with tax rates ranging from 1.5 percent to 6 percent of income. This rate structure is applied to a tax base that starts with federal adjusted gross income, but allows a series of special deductions and exemptions that allow some Missourians to reduce their […]

report  

Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [2003 Edition]

January 15, 2003 • By ITEP Staff

State governments are facing a profound fiscal crisis. In the past year, states have grappled with mounting budgetary shortfalls, as tax revenues have slumped while spending pressures have continued to grow—and these problems will probably get even worse in the upcoming year. As state and local governments are forced to make hard decisions about how […]