For those wonks out there following the details on how these tax plans are going to impact North Carolinians across the income distribution we have put together this short piece  on the different tools that can be used to describe who pays. By far, the economic incidence model is the best way  to estimate population-level impacts. That is the model that the Budget & Tax Center has used.
While some have said that these tax plans benefit everyone based on what will happen to select individual taxpayers, it is important to be clear that some will see their taxes go up. The infographic  below shows just a few examples of who those taxpayers could be.
Most importantly, though, the debate over who will be impacted by tax changes should be grounded in the best available tools and an economic incidence model can give us the best information about how the population overall will fare after tax changes have been made.