The highest-paid Iowans have to work 3 weeks per year to pay their state and local tax obligation (5.8% of income). The lowest-paid Iowans have to work twice as long to do the same (10.6% of income).
4/29/2003
The Merits of a Cigarette Tax, with Alternative Tax Offsets
Reducing taxes on retirement income to compensate for a cigarette tax increase would create new equity problems, but policy makers could ease those problems with other alternatives.