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

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

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

April 25, 2019

Firm Variation by Employment and Taxes

April 25, 2019


Related Articles

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

Improper Payments and EITC Reform

July 29, 2019

Does Andrew Yang’s “Freedom Dividend” Proposal Add Up?

July 24, 2019

A Preliminary Look at 2018 Tax Data

July 19, 2019

How Much Turnover Is There Among the Richest Americans?

July 8, 2019

Beto O’Rourke’s War Tax Is a New Approach

July 2, 2019

Senator Van Hollen Introduces Proposal to Raise Taxes on High-Income Households

July 1, 2019

The Regressivity of Deductions

June 28, 2019

Testimony before the House Ways and Means Select Revenue Measures Subcommittee

June 25, 2019

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