85% of Pennsylvanian homeowners pay less under split rate taxation than they did under traditional flat-rate taxes.

"In Pennsylvania 85% of homeowners pay less with this policy than they do with the traditional flat rate approach. For those who do pay more, it is not significantly more and they tend to be wealthier homeowners who can better afford to pay a little more. Some, indeed, whose business efforts are encouraged by this policy, come out ahead."

empirical