text: Changes in personal income and sales tax since 2013 have reshaped the state’s tax code in a way that shifts the tax responsibility to low-income and middle-income taxpayers. Note: Chart illustrates the combined impact of 2013 and 2015 tax changes (personal income tax and sales tax changes, fully phased-in). Baseline for comparsion is pre-2013 tax code with state Earned Income Tax Credit (EITC) in baseline. (Sources: Data request to Institute on Taxation and Economic Policy (ITEP), October 2015; N.C. Budget & Tax Center