Unclear question, but I infer you referring to a scenario provided by the IRS which I attached as an image.
Explanation:
Since it is noticeable from the image that the Millers earn more income than the Carpenters we expect them to have higher state income tax (following the rules of the progressive system). And they will pay more sales tax, because they're likely to spend more on purchases.
However, the reverse will be true of the Carpenters family.