I:15-59 Internet Research. Access the Urban Institute and Brookings Institution Tax Policy Center at taxpolicycenter.org. On the home page, search for state individual income tax rates and locate the Tax Policy Center’s latest summary of each state’s rates. Researchers also can locate the file by looking under the Statistics tab and then the State tab, Main Features of State Tax Systems.

a. How many states do not have a state individual income tax?

b. How many states tax only interest and dividends for individuals?

c. What is the top marginal individual income tax rate in Oregon?

d. Of those that do impose an income tax, which state’s top marginal rate is lowest?