The Institute on Taxation & Economic Policy has released the fourth edition of its report, “Who Pays? A Distributional Analysis of the Tax Systems in All 50 States,” which claims that in almost all state tax systems, middle- and low-income families pay a greater share of their income in tax than wealthy families.

The report measures the state and local taxes paid by different income groups in 2013 (at 2010 income levels, including the impact of tax changes enacted through Jan. 2, 2013) as shares of income for every state and the District of Columbia. It discusses state tax policy features and includes detailed state-by-state profiles.

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