Abstract
A survey of pertinent statistics compiled from federal income-tax returns indicates that although differences in sex and family status of the taxpayers, reflecting industrial and occupational differences among the states, may partly account for the regional diversity of income distribution, and although such factors as climate and race undoubtedly have influence, a dominant factor is the regional dissimilarity in the structure or source of the income. States having economic and social structures founded largely upon agriculture, mining, or other basic industries show generally low concentration and small inequality; while those states, mainly east of the Mississippi and north of the Potomac, in which income from ownership of and dealings in property is most important, show sharp inequality of distribution and large concentration in high income.
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