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Individual Taxes

State Individual Income Tax Rates

Personal income tax systems vary widely across states, leading to different levels of progressivity. Forty-three states and the District of Columbia have an individual income tax. Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming do not tax personal income, while New...

May 11, 2010
Carol RosenbergKim S. Rueben
Research report
Individual Taxes

AMT Coverage by State, 2007

Many taxpayers must calculate their federal income tax liability under two sets of rules: those applying to the regular income tax and those of the alternative minimum tax. If a taxpayer owes more tax under the alternative rules, then the difference is paid as AMT. The AMT hits people in some...

August 19, 2009
Carol Rosenberg
Research report

State Education Spending: Current Pressures and Future Trends

Education expenditures are one of the largest spending areas for state and local governments, and perpupil expenditures have been growing over time. We examine trends in state aid for education and overall education spending and decompose the existing drivers behind growing state costs. We then...

January 23, 2008
Sheila MurrayKim S. RuebenCarol Rosenberg