Minnesota stands apart from the rest of the country with a moderately progressive tax system that asks slightly more of the rich than of low- and middle-income families. Recent reforms signed by Gov. Tim Walz have contributed to this reality.
Who Pays?
Who Pays? A Distributional Analysis of the Tax Systems in All 50 States is the Institute on Taxation and Economic Policy’s flagship report. First published in 1996, and updated most recently in 2024, Who Pays? shows the distributional impact by income level of all major state and local taxes in each state, as well as in the District of Columbia. This section highlights related Who Pays? resources, articles and information.
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blog August 6, 2024 Minnesota Stands Out for Its Moderately Progressive Tax Code
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blog May 16, 2024 Better Tax Codes Help Boost Teacher Pay
There are a variety of factors that affect teacher pay. But one often overlooked factor is progressive tax policies that allow states to raise and provide the funding educators and their students deserve.
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blog April 17, 2024 The Case for More Progressive State and Local Tax Systems, in Charts
In a new chart book, Fairness Matters, we further explore our Who Pays? data with new graphics that reinforce the findings in the main report and demonstrate how state-level tax decisions shape economic divides for better and worse.
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blog March 4, 2024 Moving the Needle Toward Tax Fairness in the States
While many state lawmakers have spent the past few years debating deep and damaging tax cuts that disproportionately help the rich, more forward-thinking lawmakers have improved tax equity by raising new revenue from the well-off and creating or expanding refundable tax credits for low- and moderate-income families.
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blog February 20, 2024 The ‘Low-Tax’ Lie: States Hyped for Low Taxes Usually Only Low-Tax for the Rich
It’s hard to go a week without seeing a politician or a news article hype up a state as the place that everyone is moving to – or should move to – because of low taxes. However, there’s a big problem with these proclamations: they aren’t true.
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blog January 19, 2024 How the Fairness of State Tax Codes Affects Public Education
The findings of Who Pays? go a long way toward explaining why so many states are failing to raise the amount of revenue needed to provide full and robust support for our public schools.
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blog January 9, 2024 In Most States, the Tax Code Makes Inequality Worse
The vast majority of state and local tax systems are upside-down, with the wealthy paying a far lesser share of their income in taxes than low- and middle-income families. Yet a few states have made strides to buck that trend and have tax codes that are somewhat progressive and therefore do not worsen inequality.
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January 9, 2024 U.S. Average: Who Pays? 7th Edition
U. S. Average Download PDF All figures and charts show 2024 state and local tax law, presented at 2023 income levels. These figures depict taxes paid by residents to their… -
January 9, 2024 Utah: Who Pays? 7th Edition
Utah Download PDF All figures and charts show 2024 tax law in Utah, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 9, 2024 Wyoming: Who Pays? 7th Edition
Wyoming Download PDF All figures and charts show 2024 tax law in Wyoming, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 9, 2024 Wisconsin: Who Pays? 7th Edition
Wisconsin Download PDF All figures and charts show 2024 tax law in Wisconsin, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 9, 2024 West Virginia: Who Pays? 7th Edition
West Virginia Download PDF All figures and charts show 2024 tax law in West Virginia, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology.… -
January 9, 2024 Virginia: Who Pays? 7th Edition
Virginia Download PDF All figures and charts show 2024 tax law in Virginia, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 9, 2024 Washington: Who Pays? 7th Edition
Washington Download PDF All figures and charts show 2024 tax law in Washington, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 9, 2024 Vermont: Who Pays? 7th Edition
Vermont Download PDF All figures and charts show 2024 tax law in Vermont, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 9, 2024 Tennessee: Who Pays? 7th Edition
Tennessee Download PDF All figures and charts show 2024 tax law in Tennessee, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 9, 2024 Texas: Who Pays? 7th Edition
Texas Download PDF All figures and charts show 2024 tax law in Texas, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 9, 2024 South Dakota: Who Pays? 7th Edition
South Dakota Download PDF All figures and charts show 2024 tax law in South Dakota, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology.… -
January 9, 2024 Rhode Island: Who Pays? 7th Edition
Rhode Island Download PDF All figures and charts show 2024 tax law in Rhode Island, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology.… -
January 9, 2024 South Carolina: Who Pays? 7th Edition
South Carolina Download PDF All figures and charts show 2024 tax law in South Carolina, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology.… -
January 9, 2024 Oregon: Who Pays? 7th Edition
Oregon Download PDF All figures and charts show 2024 tax law in Oregon, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 9, 2024 Pennsylvania: Who Pays? 7th Edition
Pennsylvania Download PDF All figures and charts show 2024 tax law in Pennsylvania, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 9, 2024 Oklahoma: Who Pays? 7th Edition
Oklahoma Download PDF All figures and charts show 2024 tax law in Oklahoma, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 9, 2024 Ohio: Who Pays? 7th Edition
Ohio Download PDF All figures and charts show 2024 tax law in Ohio, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis… -
January 9, 2024 North Dakota: Who Pays? 7th Edition
North Dakota Download PDF All figures and charts show 2024 tax law in North Dakota, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology.…