Paul L. Caron
Dean




Friday, March 2, 2012

Top State Income Tax Rates

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https://taxprof.typepad.com/taxprof_blog/2012/03/top-state.html

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Comments

I've read that the phase-outs are particularly harsh in New York, bumping the rate several points. Somebody should do a full analysis on that and publish the actual marginal rates.

Phase-outs not only obscure the true rates, but they typically result in different rates at the same level of taxable income. Horizontal equity is not on the priority list of the people who design phase-outs.

California voters will decide this year whether to further increase their nation-leading tax rate.

Posted by: AMTbuff | Mar 2, 2012 10:30:59 AM