According to a report on state and local tax codes by the Institute on Taxation and Economic Policy (ITEP), the vast majority of state tax and local codes are regressive, meaning that people with higher incomes pay a lower proportion of their incomes than families with low- and middle-incomes.
In 41 states, the report found, the top 1 percent richest households pay a lower proportion of their incomes than the rest of the population, despite having the most ability to part with their incomes; and in all but four states, the top 1 percent are taxed less than the middle 60 percent, a group often categorized as the "middle class" by economists.
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