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

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

Sources of Tax Revenue: U.S. vs. OECD

April 25, 2019

Firm Variation by Employment and Taxes

April 25, 2019

Corporate and Pass-through Business Income and Returns Since 1980

April 23, 2019


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Business in America

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The U.S. Tax Burden on Labor, 2019

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Marginal Tax Rates for Pass-through Businesses Vary by State

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The House Offers a Small Step Forward on Retirement Savings

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Pass-Through Businesses Q&A

May 9, 2019

A Property Tax is a Wealth Tax, but…

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Sources of Tax Revenue: U.S. vs. OECD

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Firm Variation by Employment and Taxes

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