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.

Federal Individual Income Tax Rates and Brackets

State Individual Income Tax Rates and Brackets

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

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

Tax Reform 2.0 Takes Shape

September 10, 2018

Testimony: The Positive Economic Growth Effects of the Tax Cuts and Jobs Act

September 6, 2018

Millennials Filed One-Third of 2016 Tax Returns

September 5, 2018

State-by-State Job Impacts of the Tax Cuts and Jobs Act in 2018

July 19, 2018

Dynamic Distributional Impact Shows the TCJA Lifts After-Tax Incomes Across Income Groups

July 17, 2018

Making the Tax Cuts and Jobs Act Individual Income Tax Provisions Permanent

July 10, 2018

The Distributional Impact of the Tax Cuts and Jobs Act over the Next Decade

June 28, 2018

Second Round of Tax Reform Might Address Retirement Accounts

June 14, 2018

Social Security in Deficit: Why and What to Do About It

June 12, 2018

The Complicated Taxation of America’s Retirement Accounts

May 22, 2018