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

Who Pays Federal Income Taxes?

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

Individual Effective Tax Rates in the United States

A Value-Added Tax for the United States?

Issues In Federal Tax Revision: Tax Developments in 1975

Tax Review: Capital Gains, Losses in Income Taxation

Federal Non-Income Taxes: An Examination of Selected Revenue Sources

Tax Reduction and Reform: A Summary of President Kennedy’s Tax Proposals

The Federal Individual Income Tax: Revising the Rate and Bracket Structure

Are High Surtax Rates Worthwhile?