Gerald T. Prante
& Austin John
(both of Lynchburg College, School of Business and Economics), Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Scheduled Tax Law:

This paper compares state-by-state estimates of the top marginal effective tax rates (METRs) on wages, interest, dividends, capital gains, and business income for tax year 2012 to the rates scheduled for 2013 under scheduled law. Scheduled tax law for 2013 assumes the expiration of the 2001 and 2003 tax cuts and the new PPACA taxes. Overall, the average top METR on wage income is scheduled to increase by approximately six percentage points (41.8% to 47.8%), while taxes on dividends would increase the greatest (19.0% to 47.9%). The top METRs on wages, dividends, interest, and partnership/sole proprietor income would exceed 50% in California, Hawaii, and New York City.