I believe I've found precisely the kind of figures that you need in a
recent document published by the Institute on Taxation and Economic
Policy. I've discussed a few excepts below, but you may want to read
the document in its entirety.
According to a chart that appears on page 3 of the document,
Missourians in the quintile of the population with the lowest income
(averaging $8,900 a year) pay 4.1% of their incomes to general sales
taxes (these are sales taxes on individuals rather than on
businesses). However, the richest 1% of the Missouri population (whose
incomes average $689,000 a year) pay only 0.7% (seven-tenths of a
percent) of their incomes to general sales taxes. So, proportionally
speaking in relation to income, the sales tax burden on the poor is
nearly six times that of the very rich.
Institute on Taxation and Economic Policy:
Missouri Taxes Hit Poor & Middle Class Harder than the Wealthy
http://www.itepnet.org/wp2000/mo%20pr.pdf
The document linked above is a portion of a nationwide study:
"Who Pays? is a comprehensive analysis of state and local tax burdens
in all fifty states. The study, released on January 7, 2003, shows
that on average, state and local tax systems require the poorest
taxpayers to pay the highest effective tax rates."
Institute on Taxation and Economic Policy: Who Pays?
http://www.itepnet.org/whopays.htm
This article, from "Citizens for Tax Justice," utilizes the ITEP
study, among other sources, in making suggestions for tax reform in
Missouri:
Citizens for Tax Justice: Revenue-Raising Options for Missouri
http://www.ctj.org/pdf/mo0403an.pdf
Here's good another article. This is specifically about sales tax
issues in Oregon, but I believe you will find useful material here:
Oregon Center for Public Policy
http://www.ocpp.org/2003/issue030707.pdf
These were the Google search strings that brought me the best results:
Google Web Search: "sales tax" poor OR "low income" missouri
://www.google.com/search?hl=en&ie=UTF-8&q=%22sales+tax%22+poor+OR+%22low+income%22+missouri
Google Web Search: "sales tax" regressive poor income
://www.google.com/search?hl=en&ie=UTF-8&q=%22sales+tax%22+regressive+poor+income
I hope this helps! If anything is unclear, or if a link doesn't work
for you, please request clarification; I'll be glad to offer further
assistance before you rate my answer.
Best wishes,
pinkfreud |