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 U.S. Tax Burden on Labor, 2019

May 23, 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

The First Filing Season under the TCJA

April 15, 2019

Tax Policy and Entrepreneurship: A Framework for Analysis

April 3, 2019


Related Articles

Simplifying Complex Income Tax Deduction Rules Would Benefit Short-Term Rental Arrangements

June 13, 2019

Business in America

May 28, 2019

The U.S. Tax Burden on Labor, 2019

May 23, 2019

The Earned Income Tax Credit (EITC): A Primer

May 21, 2019

Marginal Tax Rates for Pass-through Businesses Vary by State

May 14, 2019

The House Offers a Small Step Forward on Retirement Savings

May 10, 2019

Pass-Through Businesses Q&A

May 9, 2019

A Property Tax is a Wealth Tax, but…

April 30, 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

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