State Individual Income Tax Progressivity

Research Report

State Individual Income Tax Progressivity

March 28, 2007

Abstract

Personal income tax systems vary widely across states, leading to different levels of progressivity. Forty-three states and the District of Columbia have an individual income tax. Eight of these states apply a single tax rate to all taxable income, while the remaining states have multiple tax brackets and rates. Even among states with graduated rates, most systems are fairly flat.

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