Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [1996 Edition]report
This study looks at taxes paid by income group, as shares of income, for every state and the District of Columbia. Our primary finding is that by an overwhelming margin, most state and local tax systems take a greater share of income from middle- and low-income families than from the wealthy. That is to say, most state tax systems are regressive.
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