ITEP Testimony on Kentucky’s Tax System

First, is Kentucky a low or high tax state? The best measure of overall tax level, in my view, is taxes as a share of personal income. By that measure Kentucky is close to the national average. Because there are many other states also close to the national average, Kentucky’s rank among the states goes up and down with small tax changes and differences in economic performance relative to other states. But the center of gravity is about in the middle.

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