Institute on Taxation and Economic Policy

Who Pays?

Georgia: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

GEORGIA Read as PDF GEORGIA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $19,600 $19,600 to $31,100 $31,100 to $51,500 $51,500 to $89,500 $89,500 to $205,000 $205,000 to $481,200 over $481,200 […]

Arizona: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

ARIZONA Read as PDF ARIZONA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $17,900 $17,900 to $35,300 $35,300 to $55,000 $55,000 to $96,400 $96,400 to $189,900 $189,900 to $424,300 over $424,300 […]

Missouri: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

MISSOURI Read as PDF MISSOURI STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $17,800 $17,800 to $34,100 $34,100 to $55,200 $55,200 to $93,100 $93,100 to $187,300 $187,300 to $447,300 over $447,300 […]

Delaware: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

DELAWARE Read as PDF DELAWARE STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $19,500 $19,500 to $34,700 $34,700 to $59,200 $59,200 to $100,000 $100,000 to $197,400 $197,400 to $444,900 over $444,900 […]

Illinois: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

ILLINOIS Read as PDF ILLINOIS STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $21,800 $21,800 to $40,800 $40,800 to $63,800 $63,800 to $109,500 $109,500 to $231,500 $231,500 to $537,400 over $537,400 […]

Tennessee: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

TENNESSEE Read as PDF TENNESSEE STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $18,300 $18,300 to $31,800 $31,800 to $51,300 $51,300 to $87,500 $87,500 to $189,300 $189,300 to $471,200 over $471,200 […]

Florida: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

FLORIDA Read as PDF FLORIDA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $18,700 $18,700 to $31,400 $31,400 to $49,500 $49,500 to $86,800 $86,800 to $197,700 $197,700 to $548,700 over $548,700 […]

New Hampshire: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

According to ITEP’s Tax Inequality Index, New Hampshire has the 16th most unfair state and local tax system in the country. Incomes are more unequal in New Hampshire after state and local taxes are collected than before.

Alabama: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

ALABAMA Read as PDF ALABAMA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $18,600 $18,600 – $32,000 $32,000 – $50,900 $50,900 – $86,100 $86,100 – $171,300 $171,300 – $448,000 More than […]

Oklahoma: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

According to ITEP’s Tax Inequality Index, which measures the impact of each state’s tax system on income inequality, Oklahoma has the 9th most unfair state and local tax system in the country. Incomes are more unequal in Oklahoma after state and local taxes are collected than before.

Utah: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

UTAH Read as PDF UTAH STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $22,900 $22,900 to $39,600 $39,600 to $63,900 $63,900 to $104,300 $104,300 to $202,400 $202,400 to $486,500 over $486,500 […]

Massachusetts: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

MASSACHUSETTS Read as PDF MASSACHUSETTS STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $23,100 $23,100 to $44,300 $44,300 to $74,600 $74,600 to $131,100 $131,100 to $279,600 $279,600 to $719,500 over $719,500 […]

Nebraska: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

NEBRASKA Read as PDF NEBRASKA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $24,400 $24,400 to $38,800 $38,800 to $65,100 $65,100 to $103,500 $103,500 to $204,000 $204,000 to $462,600 over $462,600 […]

Minnesota: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

MINNESOTA Read as PDF MINNESOTA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $25,400 $25,400 to $43,600 $43,600 to $70,700 $70,700 to $115,300 $115,300 to $227,900 $227,900 to $573,500 over $573,500 […]

Wyoming: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

WYOMING Read as PDF WYOMING STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $26,100 $26,100 to $48,800 $48,800 to $70,900 $70,900 to $111,700 $111,700 to $207,400 $207,400 to $580,600 over $580,600 […]

Iowa: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

IOWA Read as PDF IOWA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $22,500 $22,500 to $40,500 $40,500 to $63,000 $63,000 to $102,200 $102,200 to $188,200 $188,200 to $438,600 over $438,600 […]

Virginia: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

VIRGINIA Read as PDF VIRGINIA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $22,000 $22,000 to $39,100 $39,100 to $64,600 $64,600 to $116,600 $116,600 to $244,000 $244,000 to $587,200 over $587,200 […]

North Carolina: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

NORTH CAROLINA Read as PDF NORTH CAROLINA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $17,800 $17,800 to $31,000 $31,000 to $51,800 $51,800 to $91,300 $91,300 to $201,500 $201,500 to $477,500 […]

New Mexico: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

NEW MEXICO Read as PDF NEW MEXICO STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $17,700 $17,700 to $32,100 $32,100 to $49,500 $49,500 to $86,000 $86,000 to $165,300 $165,300 to $376,500 […]

Alaska: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

ALASKA Read as PDF ALASKA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $25,300 $25,300 to $42,100 $42,100 to $66,600 $66,600 to $122,200 $122,200 to $227,700 $227,700 to $508,000 over $508,000 […]

California: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

CALIFORNIA Read as PDF CALIFORNIA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $23,200 $23,200 to $39,100 $39,100 to $62,300 $62,300 to $112,900 $112,900 to $261,300 $261,300 to $714,400 over $714,400 […]

Vermont: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

VERMONT Read as PDF VERMONT STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $21,200 $21,200 to $39,100 $39,100 to $59,500 $59,500 to $94,000 $94,000 to $196,000 $196,000 to $460,100 over $460,100 […]

Hawaii: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

HAWAII Read as PDF HAWAII STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $20,000 $20,000 to $36,000 $36,000 to $55,700 $55,700 to $95,100 $95,100 to $213,800 $213,800 to $457,100 over $457,100 […]

Kentucky: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

According to ITEP’s Tax Inequality Index, which measures the impact of each state’s tax system on income inequality, Kentucky has the 25th most unfair state and local tax system in the country. Incomes are more unequal in Kentucky after state and local taxes are collected than before.

Oregon: Who Pays? 6th Edition

October 17, 2018 • By ITEP Staff

OREGON Read as PDF OREGON STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $21,600 $21,600 to $37,200 $37,200 to $63,300 $63,300 to $103,800 $103,800 to $222,400 $222,400 to $483,400 over $483,400 […]

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.