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

A Comparison of the Tax Burden on Labor in the OECD

May 19, 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

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

February 5, 2021

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

October 19, 2020


Related Articles

Tax Relief for Families in Europe

A Comparison of the Tax Burden on Labor in the OECD

Top Personal Income Tax Rates in Europe

OECD Report: Tax Revenue as a Percent of GDP in Latin American and Caribbean Countries Is below the OECD Average

More Tax Hikes Than Investment Projects?

IMF Tax Proposals: Shrink Inequality or Sink Post-Pandemic Recovery?

Tax Incentives for Digital Nomads and Remote Workers

Reliance on Social Insurance Tax Revenue in Europe

Insights into the Tax Systems of Scandinavian Countries

Reliance on Individual Income Tax Revenue in Europe

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

Sources of Government Revenue in the OECD

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

2020 Spanish Regional Tax Competitiveness Index

OECD Report: Tax Revenue in African Countries

Spain’s Recovery Budget Comes with Tax Hikes

Comparing Europe’s Tax Systems: Individual Taxes

A Framework for the Future: Reforming the UK Tax System

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

International Tax Competitiveness Index 2020