State Individual Income Tax Progressivity

Publication Date: March 2007

Publisher: Tax Policy Center

Author(s): Carol Rosenberg

Research Area: Banking and finance

Keywords: Tax Policy; State and Local Issues; Taxation of Households; Distribution of Taxes and Income

Type: Paper

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.