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

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

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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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

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Sources of Government Revenue in the OECD, 2018

March 22, 2018

Sources of Government Revenue in the OECD, 2017

September 6, 2017