Yes - first - this is progressive - but, not efficient in the context of Median income being $40k, poverty being $12k, and most welfare programs having a cutoff at ~$30k.
The 10% bracket is all under poverty level (the reasons this exists is somewhere between occasional part time work for seniors or teenagers, the standard deduction)
The 12% bracket includes ~50% of individual filers that are under most welfare levels. Does that 20% increase in tax rate make sense for that group? The Married/household rate covers the majority of American households, including median household income.
The 22% bracket... let's start with this is a 47% graduation increase versus the previous 20% increase (more than double)
The 24% bracket... again, a seemingly random increase of < 10% rate graduation increase
The 32% bracket... an 8 point rate increase, that's 25%...
The 35% bracket, back to a 3 point, 10% increase
the 37% bracket, even more decreasing, a 2 point, 6% increase
So; the rates of graduation increase are 10%, 47%, 10% , 25%, 10%, 6%; from a distance we can see that the 47% and 25% changes are definitely outliers; If, the top rates of change were at least at the top marginal incomes, it would make more sense.
It looks even worse if you also include the regressive 6.2% OASDI payroll tax. 16%, 18%, 28%, 30%, 38%, and 41% -- 25%, 55%, 11%, 26%, 8% (ignoring the employer's OASDI / Social Security)
Nc Income tax rates
4.5%
SC Income Tax Rates
$0-$3200, 3%
> $3200, 6.5%
Al Income tax rates
$0-$500 2%
$500-$2500 4%
> $2500 5%
