Figure 1
Progressivity of state and local taxes varies enormously : Ratio of average state and local tax rate faced by bottom 80 percent relative to top 5 percent, 2018
| California | 0.84 |
|---|---|
| Delaware | 0.88 |
| Vermont | 0.90 |
| DC | 0.94 |
| Minnesota | 0.97 |
| New Jersey | 0.98 |
| Maine | 1.01 |
| New York | 1.05 |
| Oregon | 1.07 |
| Maryland | 1.09 |
| Montana | 1.10 |
| Utah | 1.16 |
| Idaho | 1.16 |
| South Carolina | 1.18 |
| Rhode Island | 1.18 |
| West Virginia | 1.19 |
| Nebraska | 1.20 |
| Virginia | 1.25 |
| Connecticut | 1.26 |
| Wisconsin | 1.27 |
| Georgia | 1.32 |
| Missouri | 1.32 |
| North Carolina | 1.32 |
| Massachusetts | 1.33 |
| Colorado | 1.33 |
| Kansas | 1.33 |
| Kentucky | 1.37 |
| Iowa | 1.37 |
| Michigan | 1.39 |
| Hawaii | 1.40 |
| Arkansas | 1.43 |
| Ohio | 1.49 |
| Illinois | 1.52 |
| Mississippi | 1.53 |
| New Mexico | 1.53 |
| Louisiana | 1.57 |
| Indiana | 1.57 |
| Arizona | 1.65 |
| Oklahoma | 1.66 |
| Pennsylvania | 1.70 |
| Alabama | 1.71 |
| North Dakota | 1.93 |
| New Hampshire | 2.02 |
| Alaska | 2.10 |
| Wyoming | 2.46 |
| Texas | 2.51 |
| Nevada | 2.54 |
| Tennessee | 2.56 |
| Florida | 2.73 |
| South Dakota | 2.91 |
| Washington | 3.27 |
Note: For the top 5 percent, we took the simple average of the average tax rate faced by the top 1 percent and the rate faced by households between the 96th and 99th percentiles.
Source: Author’s analysis of data from the Institute on Taxation and Economic Policy (ITEP 2018). For the bottom 80 percent we calculated a simple average of tax rates for each of the bottom four-fifths of households from the ITEP data.
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