Is the Income Tax Progressive or Regressive?
Unlike in many states and at the federal level, the Massachusetts Constitution prohibits a graduated income tax, which taxes higher income earners at higher levels than low income earners. Still, elements of the state’s tax system make the income tax progressive in its administration. As the chart below indicates, lower income people pay a smaller share of their income in income taxes than higher income people do. This is primarily because of four state policies that lessen the impact of the income tax on lower income families and individuals.
