State Individual Income Tax Progressivity

Research Report

State Individual Income Tax Progressivity

March 28, 2007


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.

Research Area: 
To reuse content from Urban Institute, visit, search for the publications, choose from a list of licenses, and complete the transaction.