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

Top Personal Income Tax Rates in Europe

February 28, 2023

Sources of U.S. Tax Revenue by Tax Type

February 27, 2023

Sources of Government Revenue in the OECD

February 23, 2023

Comparing Europe’s Tax Systems: Individual Taxes

November 15, 2022

International Tax Competitiveness Index 2022

October 17, 2022

2022 Spanish Regional Tax Competitiveness Index

October 11, 2022

Top Personal Income Tax Rates in Europe

February 28, 2023

Sources of U.S. Tax Revenue by Tax Type

February 27, 2023

Sources of Government Revenue in the OECD

February 23, 2023

Chile’s Tax Reform Heads in the Wrong Direction

December 8, 2022

A Tale of Two Tax Plans in the United Kingdom

December 1, 2022

EU “Fiscal Fairness”

November 28, 2022

Comparing Europe’s Tax Systems: Individual Taxes

November 15, 2022

Spain’s Race to the Bottom in the International Tax Competitiveness Index

November 4, 2022

Colombia Is in Urgent Need of Pro-Growth Comprehensive Tax Reform

October 26, 2022

Changing Tax Policy Landscape Will Worsen U.S. Competitiveness

October 18, 2022

International Tax Competitiveness Index 2022

October 17, 2022

2022 Spanish Regional Tax Competitiveness Index

October 11, 2022

Impact of Italian Elections on National Tax Policy and EU Fiscal Policy

September 28, 2022

Taxes and the UK’s new Prime Minister

September 6, 2022

Inflation and Europe’s Personal Income Taxes

September 6, 2022

Japan’s Tax and Benefit System for Working Parents Isn’t Working

August 16, 2022

Australia’s Tax and Benefit System Might Deter Working Parents from Advancing in Their Careers

August 3, 2022

Health-care Premiums Could Deter Canadians’ Upward Mobility

July 28, 2022

Navigating the Complex Income Tax System in Italy

July 14, 2022

Marginal Tax Rates and Economic Opportunity

June 30, 2022

Center for Global Tax Policy

Individual Income and Payroll Taxes

Featured Research

Top Personal Income Tax Rates in Europe

Sources of U.S. Tax Revenue by Tax Type

Sources of Government Revenue in the OECD

Comparing Europe’s Tax Systems: Individual Taxes

International Tax Competitiveness Index 2022

2022 Spanish Regional Tax Competitiveness Index

Related Articles

Top Personal Income Tax Rates in Europe

Sources of U.S. Tax Revenue by Tax Type

Sources of Government Revenue in the OECD

Chile’s Tax Reform Heads in the Wrong Direction

A Tale of Two Tax Plans in the United Kingdom

EU “Fiscal Fairness”

Comparing Europe’s Tax Systems: Individual Taxes

Spain’s Race to the Bottom in the International Tax Competitiveness Index

Colombia Is in Urgent Need of Pro-Growth Comprehensive Tax Reform

Changing Tax Policy Landscape Will Worsen U.S. Competitiveness

International Tax Competitiveness Index 2022

2022 Spanish Regional Tax Competitiveness Index

Impact of Italian Elections on National Tax Policy and EU Fiscal Policy

Taxes and the UK’s new Prime Minister

Inflation and Europe’s Personal Income Taxes

Japan’s Tax and Benefit System for Working Parents Isn’t Working

Australia’s Tax and Benefit System Might Deter Working Parents from Advancing in Their Careers

Health-care Premiums Could Deter Canadians’ Upward Mobility

Navigating the Complex Income Tax System in Italy

Marginal Tax Rates and Economic Opportunity