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.


Featured Research

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

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

April 25, 2019

Top Individual Income Tax Rates in Europe

February 22, 2019

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

January 30, 2019


Related Articles

Poland’s Youth Tax Cut Creates Dueling Incentives

August 14, 2019

Tax Relief for Families in Europe

July 25, 2019

Tax Reforms in Georgia 2004-2012

July 17, 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

Reliance on Individual Income Tax Revenue in Europe

May 2, 2019

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

April 25, 2019

The Long View on the Top Marginal Income Tax Rate in Austria

April 25, 2019

Tax Treaty Network of European Countries

April 18, 2019

Who Wants a Tax Increase?

April 15, 2019

Notable Tax Policy Changes in Europe

April 11, 2019

Colombia’s New Dividend Policy Raises Taxes on Investors

March 20, 2019

Top Individual Income Tax Rates in Europe

February 22, 2019

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

January 30, 2019

New Swedish Coalition Government Proposes Sweeping Tax Cut Plan

January 21, 2019

Is the Irish Tax Code Actually Competitive?

November 5, 2018

Spain’s Proposed Budget Plans Would Hurt Its Competitiveness Ranking

October 29, 2018

Sources of Government Revenue in the OECD, 2018

March 22, 2018

Sources of Government Revenue in the OECD, 2017

September 6, 2017