My point is simply that as a result of the deduction for state and local taxes, low tax state residents (Texas) pay a higher net percentage of their income in federal income taxes than do high tax state residents (New York, California...). This means that Texans (and others) end up paying more than their fair share of federal taxes in order to make up the taxes not collected in the high tax states, due to the deduction.
There’s no making up going on in the structuring of federal tax rates. Seriously ~ they are simply willful, arbitrary and capricious ~ there is no rationale at all behind any of them, least of all hoping to make up for losses in one state by collecting more in a different state. Just doesn’t happen.