July 11, 2024

Nonprofit Quarterly: Can Taxes Reduce Inequality? What a Study of State and Local Taxes Tells Us

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Who pays? Along with its companion question of “who benefits,” “who pays” has long been a central concern of both politics and economics.

Earlier this year, the Institute on Taxation and Economic Policy (ITEP) published Who Pays: A Distributional Analysis of the Tax Systems in All 50 States, its seventh study on the topic since 1996 and its first since 2018.

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