Center for Global 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


Featured Research

How Would Biden’s Tax Plan Change the Competitiveness of the U.S. Tax Code?

October 19, 2020

International Tax Competitiveness Index 2020

October 14, 2020

Tracking Economic Relief Plans Around the World during the Coronavirus Outbreak

March 25, 2020

Sources of Tax Revenue: U.S. vs. OECD

March 11, 2020

International Tax Competitiveness Index 2019

October 2, 2019

Italy Can Pay for a Flat Tax

June 12, 2019


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