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Appendices APPENDIX A: Who Pays Summary Data APPENDIX B: ITEP Tax Inequality Index and Additional Data APPENDIX C: Composition of State and Local Revenue by Source APPENDIX D: Lookback Analyses of State Results if Select Changes Had Not Occurred APPENDIX E: Lookahead Analyses of Select Upcoming Changes to State Tax Law APPENDIX F: Analyses of Select Proposals to Reduce or Eliminate Personal Income Taxes APPENDIX G: Methodology and Discussion Endnotes [1] The 7th edition of Who Pays?, unless otherwise noted, shows the impact of permanent tax laws on non-senior taxpayers, including the impact of all tax changes enacted through January 1, 2024, at 2023 income levels