Tax Policy Concept Statement No. 4 — Guiding Principles ...

Table of Contents. Page. Forward ii. Equity and Fairness: Desirable Attributes for a Tax System 1 ... the range between the highest and lowest income tax rates is smaller at the state level than it is at the federal level. However, state taxpayers tend to reach the highest marginal rate at lower levels of income than they do under federal rate ... ................
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