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

Some Facts About the Mortgage Interest Deduction

November 15, 2005

Why Care About Marginal Tax Rates?

November 11, 2005

The ‘Obnoxious’ Income Tax

November 4, 2005

Putting a Face On America’s Tax Returns

November 1, 2005

Taxing More, Taking Less: How Broadening the Federal Tax Base Can Reduce Income Tax Rates

October 31, 2005

Beating Back the Home Mortgage Interest Deduction

October 24, 2005

President’s Tax Reform Panel Hints at Likely Proposals

October 19, 2005

Staggering Complexity of Fuel Tax Credits

October 14, 2005

Shrinking Pool of Taxpayers a Puzzle for Tax Reform Panel

October 14, 2005

Countdown to Tax Reform, Part II: Taxpayers and Non-Payers

October 13, 2005

Why Are Flat Taxes Spreading Globally?

October 12, 2005

Fresh Batch of Federal Income Tax Data

October 11, 2005

Attention Turns to Tax Reform

October 5, 2005

More Mixed Policy Signals Over Gas Prices

September 27, 2005

The Case Against the Home Mortgage Interest Deduction

September 24, 2005

Average Taxpayer Spends 21 Hours Each Year Preparing for IRS

September 23, 2005

America’s Shrinking Income Tax Base Requires Higher Rates for Everyone

September 21, 2005

White House Says Bush Committed to Tax Cuts

September 20, 2005

‘Set Free in the Garden of Liberty’

September 14, 2005

The Global Trend Toward Flat-Rate Taxes

September 12, 2005