October 17, 2018

Kansas: Who Pays? 6th Edition


KANSAS

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KANSAS 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
$21,500		 $21,500 to
$39,800		 $39,800 to
$62,700		 $62,700 to
$102,600		 $102,600 to
$206,900		 $206,900 to
$479,200		 over
$479,200
Average Income $12,000 $31,600 $50,700 $81,600 $138,000 $301,300 $1,289,800
Sales & Excise Taxes 8.0% 6.6% 5.3% 4.6% 3.4% 2.1% 1.0%
General Sales – Individuals 4.7% 4.0% 3.3% 3.0% 2.2% 1.4% 0.7%
Other Sales & Excise – Ind. 1.2% 0.8% 0.6% 0.5% 0.3% 0.2% 0.0%
Sales & Excise on Business 2.2% 1.7% 1.4% 1.1% 0.8% 0.5% 0.3%
Property Taxes 3.9% 2.3% 2.8% 2.8% 2.8% 2.4% 1.8%
Home, Rent, Car – Ind. 3.9% 2.2% 2.6% 2.7% 2.5% 2.0% 0.5%
Other Property Taxes 0.1% 0.1% 0.1% 0.1% 0.3% 0.5% 1.3%
Income Taxes -0.5% 1.2% 2.5% 3.0% 3.7% 4.1% 4.6%
Personal Income Tax -0.5% 1.1% 2.5% 3.0% 3.7% 4.0% 4.4%
Corporate Income Tax 0.0% 0.0% 0.0% 0.0% 0.1% 0.1% 0.2%
TOTAL TAXES 11.4% 10.1% 10.6% 10.4% 9.9% 8.6% 7.4%

Individual figures may not sum to totals due to rounding. Download the table

TAX FEATURES DRIVING THE DATA in Kansas

Progressive Features

Regressive Features
  • Graduated personal income tax structure
  • Provides a refundable Earned Income Tax Credit (EITC)
  • Requires the use of combined reporting for the corporate income tax
  • State and local sales tax bases include groceries
  • Fails to provide a refundable credit to offset sales tax on groceries
  • Fails to provide a property tax “circuit breaker” credit for low-income, non-elderly renters and homeowners without dependent children
  • Does not levy a tax on estates or inheritances

ITEP Tax Inequality Index

According to ITEP’s Tax Inequality Index, which measures the impact of each state’s tax system on income inequality, Kansas has the 23rd most unfair state and local tax system in the country. Incomes are more unequal in Kansas after state and local taxes are collected than before. (See Appendix B for state-by-state rankings and the methodology section for additional detail on the index.)

Note: Figures show permanent law in Kansas enacted through September 10, 2018, at 2015 income levels. Allowable itemized deductions and the child care expense credit reflect fully phased-in levels (tax year 2020). Top figure represents total state and local taxes as a share of non-elderly income. The sixth edition of Who Pays does not include the impact of the federal deduction for state and local taxes (SALT) because policy changes in the 2017 federal Tax Cuts and Jobs Act temporarily limited the extent to which the SALT deduction functions as a generalized offset of state and local taxes.