Idaho has the 36th most regressive tax system in the nation, according to a new study by the Institute on Taxation and Economic Policy.

The Who Pays report says that low- and middle-income families in Idaho pay more in taxes than the wealthy, and the institute also says that disparity has only gotten worse over the last five years.

May Roberts, Policy Analyst at the Idaho Center for Fiscal Policy, and Carl Davis, Research Director at the Institute of Taxation and Economic Policy, joined Idaho Matters to break down the study.