State Individual Income Tax Progressivity
Publication Date: March 2007
Publisher(s): Tax Policy Center
Author(s): Carol Rosenberg
Special Collection: John D. and Catherine T. MacArthur Foundation
Keywords: Tax Policy; State and Local Issues; Taxation of Households; Distribution of Taxes and Income
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.