Kansas

State & Local Taxes in 2007
Shares of family income for non-elderly taxpayers
10% 9% 8% 7% 6% 5% 4% 3% 2% 1% — –1% –2% Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% TOP 1%

I Sales & Excise I Property I Income I Federal Offset I Total (inc. Federal Offset) Income Group Income Range
Average Income in Group

Lowest 20%
Less than $19,000

Second 20%
$19,000 – $35,000

Middle 20%
$35,000 – $56,000

Fourth 20%
$56,000 – $90,000

Top 20% Next 15%
$90,000 – $169,000

Next 4%
$169,000 – $424,000

TOP 1%
$424,000 or more

$10,100

$27,600

$45,500

$72,000

$119,000

$247,600

$1,236,400

Sales & Excise Taxes
General Sales—Individuals Other Sales & Excise—Ind. Sales & Excise on Business

6.3%
3.6% 1.0% 1.7%

5.1%
3.1% 0.7% 1.4%

4.2%
2.6% 0.5% 1.1%

3.6%
2.3% 0.4% 0.9%

2.6%
1.7% 0.3% 0.7%

1.6%
1.1% 0.1% 0.4%

0.8%
0.5% 0.0% 0.2%

Property Taxes
Property Taxes on Families Other Property Taxes

3.5%
3.3% 0.2%

2.0%
2.0% 0.1%

2.4%
2.3% 0.1%

2.5%
2.4% 0.2%

2.7%
2.5% 0.2%

2.3%
1.9% 0.4%

1.6%
0.7% 1.0%

Income Taxes
Personal Income Tax Corporate Income Tax

–0.6%
–0.6% 0.0%

1.4%
1.4% 0.0%

2.7%
2.7% 0.0%

3.3%
3.3% 0.0%

4.0%
3.9% 0.0%

4.3%
4.2% 0.1%

4.6%
4.4% 0.2%

TOTAL TAXES
Federal Deduction Offset

9.2%

8.6%
–0.0%

9.3%
–0.3%

9.5%
–0.5%

9.3%
–1.3%

8.3%
–1.2%

7.1%
–1.1%

TOTAL AFTER OFFSET

9.2%

8.6%

9.0%

8.9%

8.0%

7.1%

5.9%

Note: Table shows 2007 tax law updated to reflect permanent changes in law enacted through October 2009.
Who Pays? A Distributional Analysis of the Tax Systems in All 50 States Institute on Taxation & Economic Policy – November 2009

Kansas
State & Local Taxes
Features, Developments, and Comparisons
Progressive Features 
  

Income tax uses a graduated rate structure Provides a refundable earned income tax credit (EITC) Provides an income tax credit to reduce the impact of its sales tax on groceries Offers an income tax credit for child and dependent care expenses

Regressive Features 

Sales tax base includes groceries

Recent Developments
L

Increased its EITC to equal 17 percent of the federal credit

State Income Taxes as a Share of Income Among the Poorest Fifth of Families
3.0% 2.0% 1.0% 0.0% -1.0% -2.0% -3.0% -4.0%

KANSAS -0.64% 36th of 42

Change in the Composition of Revenue
1997
Property 22% Sales 25%

2007
Property 22% Sales 25%

Non Tax 30%

Other 4%

Income 19%

Non Tax 29%

Other 4%

Income 20%

Source: U.S. Census Bureau, Government Finances
Who Pays? A Distributional Analysis of the Tax Systems in All 50 States Institute on Taxation & Economic Policy – November 2009

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