Who Pays? is a comprehensive analysis of state and local tax burdens in all fifty states. The study, released on January 7, 2003, shows that on average, state and local tax systems require the poorest taxpayers to pay the highest effective tax rates.
Note: the full text and appendices are currently available only in PDF format. Free readers for reading PDF files are available from Adobe Systems, Inc. 
Press Release 
Full Study (with state results)
State-by-state results only
