Money Moves: Taxing the Wealthy at the State Level

It’s widely understood today that inequality is a major social problem that in turn contributes to other crises. By most accounts, tax systems are supposed to be our engines of equality. Yet in today’s United States, state and local tax systems mostly do the opposite: They take a greater percentage of the resources of the poor and middle class than of the rich. This Article argues that a truly progressive state tax system is possible and how it couldoperate.