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

International Tax Competitiveness Index 2021

October 18, 2021

A Comparison of the Tax Burden on Labor in the OECD

May 19, 2021

Top Personal Income Tax Rates in Europe

May 6, 2021

Insights into the Tax Systems of Scandinavian Countries

February 24, 2021

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

February 17, 2021

Sources of Government Revenue in the OECD

February 11, 2021


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International Tax Competitiveness Index 2021

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Asian and Pacific Countries Faced Revenue Loss Prior to COVID-19 Outbreak

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More Tax Hikes Than Investment Projects?

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