Center for Federal Tax Policy

Individual Income and Payroll Taxes

The U.S. federal individual income tax was enacted in 1913 following the passage of the 16th Amendment. Today, most states and a small number of local and municipal governments also collect income taxes.


Featured Research

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

November 20, 2019

2020 Tax Brackets

November 14, 2019

Senator Sanders Proposes a Tax on “Extreme” Wealth

September 25, 2019

A Preliminary Look at 2018 Tax Data

July 19, 2019

The U.S. Tax Burden on Labor, 2019

May 23, 2019

The Earned Income Tax Credit (EITC): A Primer

May 21, 2019


Related Articles

Ohio Residents Just Abolished Two Villages Over Tax Increases

November 26, 2019

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

November 20, 2019

Tracking the 2020 Presidential Tax Plans

November 20, 2019

Illustrating Senator Warren’s Taxes on Capital Income

November 15, 2019

2020 Tax Brackets

November 14, 2019

Proponents of Wealth Taxation Must Consider its Impact on Innovation

November 12, 2019

An Analysis of the Economic, Revenue, and Distributional Effects of the Proposed Millionaire’s Surtax

November 11, 2019

Reviewing the Deadweight Loss Effects of High Tax Rates

November 8, 2019

Carbon Tax and Revenue Recycling: Revenue, Economic, and Distributional Implications

November 6, 2019

Should Student-Athletes’ Scholarships Be Taxed like Income?

October 30, 2019

Saez and Zucman’s Latest Estimates of Tax Burdens Don’t Fully Consider the Impact of Taxes on Saving and Investment

October 28, 2019

Measuring Remaining Lifetime Spending Across Age Cohorts Shows a Different Picture of Inequality

October 28, 2019

Illustrating How a UBI and Means-Tested Transfers Can Be Equivalent

October 28, 2019

Improving the Federal Tax System for Gig Economy Participants

October 18, 2019

New IRS Distributional Data on the Federal Individual Income Tax

October 17, 2019

Booker’s Plan to Eliminate Step-up in Basis and Expand the Estate Tax

September 27, 2019

Senator Sanders Proposes a Tax on “Extreme” Wealth

September 25, 2019

Measuring the Value of Deferral in Capital Gains Tax Proposals

September 25, 2019

Increasing Taxes on Capital Gains Requires Trade-offs

August 2, 2019

Three Carbon Tax Bills Introduced in Congress

August 1, 2019