About Who Pays

Who Pays? A Distributional Analysis of the Tax Systems in All 50 States is the Institute on Taxation and Economic Policy’s flagship report. First published in 1996, and updated most recently in 2015, Who Pays? shows the distributional impact by income level of all major state and local taxes in each state, as well as in the District of Columbia. Its major finding is that, on average, state and local tax systems require the poorest taxpayers to pay the highest effective tax rates. The report has been used by countless policymakers, journalists, advocates, researchers, citizens, state revenue departments, legislative fiscal offices, and other key stakeholders since its publication.