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

House Passes One Year Renewal of Tax Extenders

December 4, 2014

Corporations Make Up 5 Percent of Businesses but Earn 62 Percent of Revenues

November 25, 2014

Spain’s Legislature Approves Tax Reform for 2015

November 24, 2014

Pass-through Businesses Earn More Income than Corporations

November 24, 2014

CBO Study Undercuts Piketty’s Analysis

November 24, 2014

An Introduction to Forms of Business Organization and Taxation

November 20, 2014

FATCA, Automatic Information Exchange, and the End of Financial Privacy

November 20, 2014

95 Percent of Businesses Pay Taxes at Individual Tax Rates

November 20, 2014

Federal Taxes in the United States Are Progressive

November 18, 2014

CBO: Overall Federal Taxing and Spending is Progressive

November 17, 2014

Tax Policy Is Child’s Play

November 14, 2014

Sources of Government Revenue in the OECD, 2014

November 12, 2014

A Visual Guide to Business, Taxes, and the Economy

November 11, 2014

Business In America Illustrated

November 10, 2014

IRS Releases the 2015 Tax Brackets

November 3, 2014

Market Volatility Alone Can Cause Inequality

October 31, 2014

Piketty’s Wealth Tax Would Shrink the Economy by $1 Trillion

October 22, 2014

The Impact of Piketty’s Wealth Tax on the Poor, the Rich, and the Middle Class

October 22, 2014

The Pease Limitation on Itemized Deductions Is Really a Surtax

October 16, 2014

Economic Growth Drives the Level of Tax Revenue

October 15, 2014