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 Effect of Temporary Tax Relief on a Typical American Family of Four

May 1, 2002

Who Pays the Federal Individual Income Tax?

February 1, 2002

The Cost of Tax Compliance

July 1, 2001

The Cost of Complying with the U.S. Federal Income Tax

November 1, 2000

The Impact of Tax Complexity on Small Business

September 1, 2000

International Aspects of Tax Reform

April 1, 2000

A Primer on the Economic Implications of Marginal Tax Rates

November 1, 1999

Distribution of the Federal Individual Income Tax

October 1, 1999

The Open and Closed Case for Cross-Border Capital Flows

November 1, 1998

Top Five Percent of Taxpayers Pay Over Half of Total Federal Individual Income Taxes

November 1, 1998

The Marriage Penalty

March 1, 1998

The Popular Definition of Income and Its Implications for Tax Policy

March 1, 1997

A Half Century of Small Business Federal Income Tax Rates and Collections

October 1, 1996

The Flat Tax and Housing Values

May 1, 1996

Growth of the Earned Income Tax Credit

September 1, 1995

Who Pays Federal Income Taxes?

November 1, 1994

Effects of Tax Policy on Corporate Financing Decisions: Integration of the Corporate and Personal Income Tax

October 1, 1994

Individual Effective Tax Rates in the United States

June 1, 1994

A Value-Added Tax for the United States?

June 1, 1979

Issues In Federal Tax Revision: Tax Developments in 1975

December 31, 1975