an individual who wanted to shift the burden of state taxes away from the middle and lower income families to?

Question

upper income familes what will be the policy option ?

Answer 1

You could:

increase the state income tax rate but also increase the nontaxable amount of income

increase sales taxes but exempt "staples" such as food and clothing and ... from the sales tax

add an intangible property tax

Answer 2

Learn basic economics. The vast majority of the burden is already on the upper income individuals. Any attempt to shift the burden results in depressing the entire economy by discouraging the behaviors that drive the economy.