One way to judge the fairness of a tax system is to compare the percentage of their income that different households pay in taxes. Texas does not have a fair tax system because households with the lowest incomes pay the highest percentage of their income in taxes; the households with the highest incomes pay the lowest percentage of their income in taxes.
All major Texas taxes put more responsibility on those with the least. The Texas state and local tax system is the second worst offender of the 50 states when it comes to putting more responsibility on those with the least.
The Texas tax system is unfair and inadequate because those who can pay more in taxes as a percentage of income do not pay more. Without a fair and adequate tax system, the state’s ability to invest in schools, public safety, roads, and other public services will continually become more difficult.