University of Wisconsin–Madison

Who Pays? A Distributional Analysis of the Tax Systems in All 50 States

Type Policy Brief or Report
Year 2018
Level State
State(s) All States
Policy Areas Economic Justice
No two state tax systems are the same. This report provides detailed analyses of the features of every state tax code and assesses their fairness by measuring effective state and local tax rates paid by all income groups. The report concludes the following findings: the majority of state tax systems are inequitable, tax structures in 45 states exacerbate income inequality, heavy reliance on sales and excise taxes characterize the most regressive state tax systems, progressive graduated income taxes characterize the lead regressive state tax systems, and more.

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