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

An Analysis of Senator Warren’s ‘Real Corporate Profits Tax’

April 18, 2019

The First Filing Season under the TCJA

April 15, 2019

Tax Policy and Entrepreneurship: A Framework for Analysis

April 3, 2019

State Individual Income Tax Rates and Brackets for 2019

March 20, 2019

Increasing Individual Income Tax Rates Would Impact a Majority of U.S. Businesses

March 19, 2019

A Growing Percentage of Americans Have Zero Income Tax Liability

March 14, 2019


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Oregon’s Proposed Corporate Activity Tax Would Harm Low-Income Oregonians the Most

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Why State-for-Local Tax Swaps Are So Hard to Do

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Tax Treaty Network of European Countries

April 18, 2019

An Analysis of Senator Warren’s ‘Real Corporate Profits Tax’

April 18, 2019

Who Wants a Tax Increase?

April 15, 2019

The First Filing Season under the TCJA

April 15, 2019

Recapping the 2019 Arkansas Tax Reform

April 11, 2019

Notable Tax Policy Changes in Europe

April 11, 2019

Tax Freedom Day 2019 is April 16th

April 10, 2019

The Alternative Minimum Tax Still Burdens Taxpayers with Compliance Costs

April 4, 2019

Tax Policy and Entrepreneurship: A Framework for Analysis

April 3, 2019

Putting A Face On America’s Tax Returns: Summary

March 28, 2019

New Report Shows the Burdens of Payroll and Income Taxes

March 26, 2019

The TCJA Lowered Taxes for Individuals Throughout Income Groups

March 26, 2019

Income Tax Credits Paired with Numerous Tax Increases in Wisconsin Gov. Evers’ Budget

March 21, 2019

Average Income Tends to Rise with Age

March 21, 2019

Colombia’s New Dividend Policy Raises Taxes on Investors

March 20, 2019

State Individual Income Tax Rates and Brackets for 2019

March 20, 2019

Increasing Individual Income Tax Rates Would Impact a Majority of U.S. Businesses

March 19, 2019

Is Increasing the Capital Gains Tax Rate the Right Way to Generate Revenue?

March 14, 2019