From Marginal Revolution:
Gerald T. Prante and Austin John have a new paper and a report for us:
This paper compares state-by-state estimates of the top
marginal effective tax rates (METRs) on wages, interest, dividends,
capital gains, and business income for tax year 2012 to the rates
scheduled for 2013 under scheduled law. Scheduled tax law for 2013
assumes the expiration of the 2001 and 2003 tax cuts and the new PPACA
taxes. Overall, the average top METR on wage income is scheduled to
increase by approximately six percentage points (41.8 percent to 47.8
perent), while taxes on dividends would increase the greatest...MORE