Thank you.  But not every state has an income tax.  Neighbor states Washington and Nevada have no income tax.  Nor does Arizona or Tennessee.  Some states rely on property and sales taxes.  They say Tennessee has the most regressive tax structure in the nation and I would greatly benefit financially from living there but I don't want to move.  So I have to fight the tax battle so to speak in Oregon.  We could avoid multiple tax brackets and filing returns altogether if we dropped the income tax and modeled our state tax structure to mirror  that in Washington.