This comes on the heels of another study by WalletHub that contends that Illinois' tax structure places a greater burden on the poor and middle class than any other in the nation. It says Illinois has the second-worst tax system in the nation for low-income workers, who on average pay 12.1 percent of their income in taxes (that includes property, sales and income taxes) and the worst tax system for middle-income wage earners, taking 11.3 percent of their income.