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

The First Filing Season under the TCJA

April 15, 2019

Tax Policy and Entrepreneurship: A Framework for Analysis

April 3, 2019

Increasing Individual Income Tax Rates Would Impact a Majority of U.S. Businesses

March 19, 2019

A Growing Percentage of Americans Have Zero Income Tax Liability

March 14, 2019

How Do Transfers and Progressive Taxes Affect the Distribution of Income?

March 12, 2019

Analysis of the “SALT Act”

March 11, 2019


Related Articles

Corporate and Pass-through Business Income and Returns Since 1980

April 23, 2019

New OECD Data Reveals Decline in U.S. Tax Wedge Is an Outcome of Tax Reform

April 19, 2019

The First Filing Season under the TCJA

April 15, 2019

Tax Freedom Day 2019 is April 16th

April 10, 2019

The Alternative Minimum Tax Still Burdens Taxpayers with Compliance Costs

April 4, 2019

Tax Policy and Entrepreneurship: A Framework for Analysis

April 3, 2019

Putting A Face On America’s Tax Returns: Summary

March 28, 2019

New Report Shows the Burdens of Payroll and Income Taxes

March 26, 2019

The TCJA Lowered Taxes for Individuals Throughout Income Groups

March 26, 2019

Average Income Tends to Rise with Age

March 21, 2019

Increasing Individual Income Tax Rates Would Impact a Majority of U.S. Businesses

March 19, 2019

Is Increasing the Capital Gains Tax Rate the Right Way to Generate Revenue?

March 14, 2019

A Growing Percentage of Americans Have Zero Income Tax Liability

March 14, 2019

How Do Transfers and Progressive Taxes Affect the Distribution of Income?

March 12, 2019

Hollywood Entertainers of Yore Dodged Higher Income Tax Rates

March 11, 2019

Analysis of the “SALT Act”

March 11, 2019

Analysis of the Cost-of-Living Refund Act of 2019

March 6, 2019

The Top 1 Percent’s Tax Rates Over Time

March 5, 2019

To Remedy Tax Compliance Problems, Gig Economy Firms Need Policy Certainty

March 1, 2019

The Composition of Federal Revenue Has Changed Over Time

February 28, 2019