What type of tax structure (progressive, regressive, etc.) is best for Texas? Should Texas implement a state income tax?

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What type of tax structure (progressive, regressive, etc.) is best for Texas? Should Texas implement a state income tax?

For reference: https://www.texastribune.org/2019/10/09/texas-doesnt-have-income-tax-and-isnt-getting-one-any-time-soon/

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