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


Related Articles

Top Individual Income Tax Rates in Europe

New OECD Study: Consumption Tax Revenues during Economic Downturns

A German Export for Times of Crises: The Short-Time Work Scheme

Tracking Economic Relief Plans Around the World during the Coronavirus Outbreak

Norway Opens the Fiscal Toolbox

Tax Policy and Economic Downturns

Key Tax Provisions from the UK’s 2020 Budget

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

Reliance on Individual Income Tax Revenue in Europe

Insights into the Tax Systems of Scandinavian Countries

The Fiscal Reforms Agreed by Spain’s Coalition Government

Austria’s New Government Revamps Tax Plans

Germany’s Tax System: Developments and Competitiveness

Welcome to the Index, Lithuania!

France Could Be on its Way to a More Competitive Tax System

Tax Competitiveness is on the Agenda in Greece

Taxing High Incomes: A Comparison of 41 Countries

Comparing Europe’s Tax Systems: Individual Taxes

International Tax Competitiveness Index 2019

Recent Changes in Top Personal Income Tax Rates in Europe