This overview of the state's personal income tax describes how the tax works, how it affects lower- vs. higher-income households, and how it compares to taxes in neighboring states. The personal income tax is not progressive enough to balance out the overall regressivity of the state and local tax system. Among states in the region with income taxes, Connecticut has the lowest top-bracket tax rate. Among all states with a broad-based personal income tax, Connecticut's top bracket rate is sixth lowest. (May 2007)

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