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

Sen. Warren’s Wealth Tax Is Problematic

January 24, 2019

Ocasio-Cortez’s Proposed 70 Percent Top Marginal Income Tax Rate Would Deter Innovation

January 14, 2019

How Much Revenue Would a 70% Top Tax Rate Raise? An Initial Analysis

January 14, 2019

Tax Reform 2.0 Takes Shape

September 10, 2018

The Complicated Taxation of America’s Retirement Accounts

May 22, 2018

2018 Tax Brackets

January 2, 2018


Related Articles

The Status of State Personal Exemptions a Year After Federal Tax Reform

February 12, 2019

Sanders’ Estate Tax Plan Won’t Likely Raise the Revenue Intended

January 31, 2019

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

January 30, 2019

Don’t Judge Your Taxes by Your Refund

January 29, 2019

The Real Lesson of 70 Percent Tax Rates on Entrepreneurial Income

January 29, 2019

Unclear if Warren’s Wealth Tax Proposal is Constitutional

January 25, 2019

Sen. Warren’s Wealth Tax Is Problematic

January 24, 2019

Ocasio-Cortez’s Proposed 70 Percent Top Marginal Income Tax Rate Would Deter Innovation

January 14, 2019

How Much Revenue Would a 70% Top Tax Rate Raise? An Initial Analysis

January 14, 2019

America Already Has a Progressive Tax System

January 11, 2019

Eliminating the SALT Deduction Cap Would Reduce Federal Revenue and Make the Tax Code Less Progressive

January 4, 2019

The Tax Cuts and Jobs Act After A Year

December 17, 2018

Updated Proposal for Year-End Tax Bill

December 10, 2018

2019 Tax Brackets

November 28, 2018

Summary of the Latest Federal Income Tax Data, 2018 Update

November 13, 2018

Spain’s Proposed Budget Plans Would Hurt Its Competitiveness Ranking

October 29, 2018

Analysis of Sen. Kamala Harris’s “LIFT the Middle-Class Act”

October 24, 2018

Who Benefits from the State and Local Tax Deduction?

October 5, 2018

The Ways and Means Committee Passes Tax Reform 2.0

September 14, 2018

Sources of Personal Income 2016 Update

September 11, 2018