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Kansas Department of Revenue - General Publications >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/1984/21766
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| Title: | Kansas Tax Incidence Study: Who Pays Kansas Individual Income, Residential Property, and Retail Sales Taxes |
| Authors: | Wong, John D.
Hugo Wall School of Urban and Public Affairs
Wichita State University
Kansas Public Finance Center |
| Issue Date: | Mar-2006 |
| Description: | "Tax incidence analysis is the study of who ultimately bears the economic burden of a tax. The effective tax rate is the tax rate paid as a percentage of income. A progressive tax is a tax for which the effective tax rate rises as income rises. A proportional tax is a tax for which the effective tax rate does not change with income. A regressive tax is a tax for which the effective tax rate falls as income rises. Individual income, residential property, and retail sales taxes accounted for $6.4 billion or 83.0 percent of all Kansas state and local government taxes in 2003." |
| URI: | http://hdl.handle.net/1984/21766 |
| Appears in Collections: | Kansas Department of Revenue - General Publications
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| KDORkstaxincidencestudy.pdf | 2405Kb | Adobe PDF | View/Open |
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