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

Local Income Taxes in 2019

July 30, 2019

A Preliminary Look at 2018 Tax Data

July 19, 2019

Italy Can Pay for a Flat Tax

June 12, 2019

The U.S. Tax Burden on Labor, 2019

May 23, 2019

Tax Burden on Labor in Europe

May 23, 2019

The Earned Income Tax Credit (EITC): A Primer

May 21, 2019

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The Regressivity of Deductions

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