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

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

Tax Burden on Labor in Europe

May 23, 2019

New Details on the Austrian Tax Reform Plan

May 8, 2019


Related Articles

Contrary to Popular Belief, Value-Added Taxes Found to Be Slightly Progressive

Evidence Suggests that Tax Rates Influence Migration Decisions

Brazil has the Opportunity to Implement a Simple Consumption Tax and Foster Tax Progressivity at the Same Time

Revenue Gains in Asian and Pacific Countries Likely Offset by COVID-19

Hungarian COVID-19 Response: Surtax for Banks and Retail

Peruvian “Solidarity Tax” Unlikely to Offset Deficit Spending

Global Tax Relief Efforts Vary in Scope and Time Frame in Response to COVID-19

OECD Report: Tax Revenue as Percent of GDP Below Average in Latin American and Caribbean Countries

OECD Report: Tax Revenue in African Countries

Tax Relief for Families in Europe

A Comparison of the Tax Burden on Labor in the OECD

Top Individual Income Tax Rates in Europe

New OECD Study: Consumption Tax Revenues during Economic Downturns

A German Export for Times of Crises: The Short-Time Work Scheme

Tracking Economic Relief Plans Around the World during the Coronavirus Outbreak

Norway Opens the Fiscal Toolbox

Tax Policy and Economic Downturns

Key Tax Provisions from the UK’s 2020 Budget

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

Reliance on Individual Income Tax Revenue in Europe