Oregon has an income tax but no state sales tax, while Washington has no state income tax but does have a state sales tax. Oregon residents can deduct the state taxes they pay (the income tax payments) from their federal income taxes, while Washington residents cannot deduct the state taxes they pay (the sales tax payments). Governor Wolf has proposed raising personal income taxes for incomes over $50K and raising state sales taxes while lowering property taxes (also deductible on federal income taxes). What are the potential equity implications of this proposal (hint: refer to discussions and textbook reading regarding regressive and progressive)?