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.