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.


Related Articles

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

Tax Freedom Day 2018 is April 19th

April 11, 2018

Sources of Government Revenue in the OECD, 2018

March 22, 2018

Will Lawmakers Finally Decide the Fate of Tax Extenders?

March 12, 2018

New Study Shows United States Taxes Capital Income at Above-Average Rates

February 28, 2018

Sources of Personal Income 2015 Update

February 27, 2018

Tax Compliance Burden Could Cost America as much as 1.2 Percent of its GDP

February 21, 2018

Lower Social Security Benefits under Governor Cuomo’s Plan

February 13, 2018

Introducing the Tax Foundation’s 2018 Tax Reform Calculator

February 8, 2018

Summary of the Latest Federal Income Tax Data, 2017 Update

January 17, 2018

2018 Tax Brackets

January 2, 2018

SALT Update: Property Tax Prepayments Need an Assessment

December 27, 2017

Statement on Final Passage of the Tax Cuts and Jobs Act

December 20, 2017

Pass-Through Deduction Won’t Flow Through to Most States

December 19, 2017

Who Gets a Tax Cut Under the Tax Cuts and Jobs Act?

December 19, 2017

Does Your State’s Individual Income Tax Code Conform with the Federal Tax Code?

December 13, 2017

High-Tax States are Inconsistent on the State and Local Tax Deduction

December 12, 2017