http://www.itepnet.org/whopays3.pdf Nationwide, effective state and local tax rates on non-elderly families1 follow a strikingly regressive pattern: The average state and local tax rate on the best-off one percent of families is 6.4 percent before accounting for the tax savings from federal itemized deductions for state and local taxes. After accounting for this tax savings an effect commonly referred to as the federal offset the effective tax rate on the top one percent is a mere 5.2 percent. The average tax rate on families in the middle 20 percent of the income spectrum is 9.7 percent before the federal offset and 9.4 percent after almost twice the effective rate that the richest people pay. The average tax rate on the poorest 20 percent of families is the highest of all. At 10.9 percent, it is more than double the effective rate on the very wealthy. This group generally derives no benefit from the federal offset. All taxes as a % of income after normal deductions allowed to all tax payers, the poor (bottom 80%) pay a bigger share of all taxes as % of taxable income.