On the Map Income Taxes


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    January 3, 2024

    Which States Allow Deductions for Federal Income Taxes Paid?

    Three states allow an unusual income tax deduction for federal income taxes paid. Missouri and Oregon limit these deductions by capping and/or phasing out the deduction, while Alabama, offers what amounts to an unlimited deduction. These deductions are detrimental to state income tax systems on many fronts, as they offer large benefits to high-income earners […]
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    April 6, 2023

    What Income Tax Subsidies Do States Offer to Seniors?

    Every state with a personal income tax offers tax subsidies for seniors that are unavailable to younger taxpayers. The best academic research suggests that the median state asks senior citizens to pay about one-third less in personal income tax than younger families with similar incomes. The majority of these subsidies are costly and poorly targeted. […]
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    March 7, 2023

    Which States Have Tax Cut Triggers or Phase-ins?

    In recent years, lawmakers have been quick to push for phased-in tax cuts or cuts attached to trigger mechanisms. These policy tools push the implementation of tax cuts outside of the current budget window with a predetermined phase-in schedule or a mathematical formula tied to state revenue trends.
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    January 18, 2023

    How Many States Have a Flat Income Tax?

    Two-thirds of states with broad-based personal income tax structures have a graduated rate, while one-third have flat taxes.
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    August 16, 2019

    Which States Allow Deductions for Federal Income Taxes Paid?

    Six states allow an unusual income tax deduction for federal income taxes paid. These deductions are detrimental to state income tax systems on many fronts, as they offer large benefits to high-income earners and undercut the adequacy and stability of state income tax systems.
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    August 1, 2019

    How Do Tax Rates on the Poor Compare to Taxes on the Rich in Your State?

    No two state tax systems are the same, but 45 states have one thing in common: Low-income residents are taxed at a higher rate than the top 1 percent.  Effective tax rates for the lowest 20 percent of families range from a high of 17.8 percent in Washington State to a low of 5.5 percent in Delaware.
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    July 3, 2019

    Which States Have the Highest Tax Rates for Low-income People?

    No two state tax systems are the same, but 45 states have one thing in common: Low-income residents are taxed at a higher rate than the top 1 percent. This map shows the effective tax rates for the lowest-income 20 percent in each state--ranging from a high of 17.8 percent in Washington to a low of 5.5 percent in Delaware.
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    May 22, 2019

    How Does Your State Tax Income?

    One of the most important decisions that must be made when designing a state personal income tax is whether to charge taxpayers a single flat rate on all their taxable income, or whether to levy a series of graduated rates that ask more of high-income taxpayers
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    May 17, 2019

    How Heavily Does Your State Rely on Individual Income Taxes?

    Income taxes vary considerably in their structure across states, though the best taxes are fine-tuned to taxpayers’ ability-to-pay.

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