This state-by-state report from the Institute on Taxation and Economic Policy analyzes how much of a share different income groups pay in state and local taxes.  Updating a 1996 report, this edition shows the distributional impact of state and local tax systems in 2002, and how the regressivity of these systems changed during the 1990s.

*November 18, 2009 (Update) - ITEP issued a new Who Pays? report in November 2009, which is available here. Tax levels in the 2003 report are not comparable to those in the new version because of a variety of methodological changes in the way taxes and income are computed.

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