Asked by hj

Most state and local income taxes are either

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Answered by GPT-5 mini AI
Most state and local income taxes are either proportional (flat-rate) or progressive (graduated).

- Proportional (flat): everyone pays the same percentage of income.
- Progressive (graduated): the tax rate rises as income rises.

In practice, the majority of state income-tax systems are progressive, while a smaller number of states and many local taxes use a flat (proportional) rate.