Salt lake City » A study of tax filings shows most Utahns are paying less under the new 5 percent flat rate income tax system than under the old progressive tax system.

The study by the Office of Legislative Research and General Counsel looked at tax filings between 2005 and 2008.

According to the study, about 97 percent of those filing returns paid the same or less in 2008 under the flat tax system relative to the system in place in 2005. About 91 percent of filers also paid the same or less in 2008 than in 2006 and 2007.

The findings contradict complaints from some experts who said middle-income Utahns were paying more -- and the rich paying less -- under the revamped system.

The study shows Utah's multi-year process of altering the tax system may have temporarily raised taxes for some.