Personal Income Taxes

The personal income tax is typically the fairest of the main revenue sources relied on by federal and state governments, and less commonly by local governments as well.  A properly structured personal income tax can offer an important boost in progressivity to what are otherwise overwhelmingly regressive state tax structures.  Forty-one states and the District of Columbia levy broad-based personal income taxes.  The following resources provide both general and state-specific information about the mechanics and merits of personal income taxes, as well as the impact of a wide variety of personal income tax breaks offered in the states.


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