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

Understanding the Marriage Penalty and Marriage Bonus

April 23, 2015

Remy’s New Tax Day Video

April 15, 2015

How the Government Spends Your Tax Dollars

April 15, 2015

How Much Do People Pay in Taxes?

April 14, 2015

Presidential Hopeful Marco Rubio Already has a Tax Plan

April 14, 2015

Tax Complexity Is Expensive for Small Businesses

April 13, 2015

There are More Marginal Income Tax Rates than Advertised

April 2, 2015

Austria Announces Tax Reform

March 19, 2015

Rubio-Lee Tax Plan Grows the Economy by 15 Percent and Lifts Incomes across the Board

March 16, 2015

Tax Indexing Turns 30

March 11, 2015

Rubio-Lee Plan Cuts Taxes on Business Investment to Grow the Economy by 15 Percent

March 4, 2015

Most Retirement Income Goes To Middle-Class Taxpayers

March 3, 2015

A Dynamic Analysis of President Obama’s Tax Initiatives

March 3, 2015

Proposed Tax Changes in President Obama’s Fiscal Year 2016 Budget

February 11, 2015

Some Pass-Through Businesses are Significant Employers

February 9, 2015

Obama Budget would Increase Top Marginal Capital Gains Tax Rate in California to 37.2 percent

February 3, 2015

The Top Ten Sources of Personal Income

February 2, 2015

Sources of Personal Income

January 29, 2015

Representative Van Hollen’s Tax and Income Redistribution Proposals

January 16, 2015

Don’t Cry for the IRS, We’re Doing Their Work for Them

January 16, 2015