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

Related Articles

Why Are Flat Taxes Spreading Globally?

Fresh Batch of Federal Income Tax Data

Attention Turns to Tax Reform

More Mixed Policy Signals Over Gas Prices

The Case Against the Home Mortgage Interest Deduction

Average Taxpayer Spends 21 Hours Each Year Preparing for IRS

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

White House Says Bush Committed to Tax Cuts

‘Set Free in the Garden of Liberty’

The Global Trend Toward Flat-Rate Taxes

Tax Confusion Has Become a Nightmare for Students

Greenspan Again Calls on Washington for Sound Economic Policy

Ending the Mortgage Interest Deduction?

Home Mortgage Interest Deduction Forever?

Budget Deficits Continue to Fall

Opportunity Cost and Income Tax Witholding

America’s First Income Tax Form

The Incredible Shrinking Income Tax Base

Number of Americans Outside the Income Tax System Continues to Grow

Afghanistan’s New Income Tax