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

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

International Tax Competitiveness Index 2020

October 14, 2020


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2020 Spanish Regional Tax Competitiveness Index

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Comparing Europe’s Tax Systems: Individual Taxes

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Recent Changes in Top Personal Income Tax Rates in Europe

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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