Who Pays? 7th Edition

Who Pays? is the only distributional analysis of tax systems in all 50 states and the District of Columbia. This comprehensive 7th edition of the report assesses the progressivity and regressivity of state tax systems by measuring effective state and local tax rates paid by all income groups.

State Tax Watch 2024

State Tax Watch 2024

Ongoing Use of Offshore Tax Havens Demonstrates the Need for the Global Minimum Tax

Ongoing Use of Offshore Tax Havens Demonstrates the Need for the Global Minimum Tax

Proposed Tax Deal Would Help Millions of Kids with Child Tax Credit Expansion While Extending Damaging Corporate Tax Breaks

Proposed Tax Deal Would Help Millions of Kids with Child Tax Credit Expansion While Extending Damaging Corporate Tax Breaks

Supreme Corporate Tax Giveaway: Who Would Benefit from the Roberts Court Striking Down the Mandatory Repatriation Tax?

Supreme Corporate Tax Giveaway: Who Would Benefit from the Roberts Court Striking Down the Mandatory Repatriation Tax?

What's New

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State Rundown 2/22: Some Top-Heavy Tax Cut Proposals are Getting the Chop
.ITEP Staff, February 2024
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The 'Low-Tax' Lie: States Hyped for Low Taxes Usually Only Low-Tax for the Rich
Jon Whiten, February 2024
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IRS Commissioner, New GAO Report Highlight Importance of Proper IRS Funding
Joe Hughes, February 2024
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State Rundown 2/14: Our Love Language is Taxes
.ITEP Staff, February 2024
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State Rundown 2/8: Flowers, Chocolates, and Tax Cuts for the Wealthy?
.ITEP Staff, February 2024

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Expert's View

Carl Davis

Carl Davis
Research Director

The Geographic Distribution of Extreme Wealth in the U.S.
Excessive concentration of wealth runs counter to our national aspiration for genuine equality of opportunity, and it saps the vitality of our democracy through the consolidation of power and influence. Tax policy offers a powerful means of beginning to address our nation’s stark level of inequality, but current law is clearly falling short of its potential.