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

International Tax Competitiveness Index 2019

October 2, 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

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

April 25, 2019

Top Individual Income Tax Rates in Europe

February 22, 2019


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Tax Relief for Families in Europe

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Reliance on Individual Income Tax Revenue in Europe

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

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

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Tax Treaty Network of European Countries

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Who Wants a Tax Increase?

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Notable Tax Policy Changes in Europe

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