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

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

November 20, 2019

2020 Tax Brackets

November 14, 2019

2020 State Business Tax Climate Index

October 22, 2019

International Tax Competitiveness Index 2019

October 2, 2019

Senator Sanders Proposes a Tax on “Extreme” Wealth

September 25, 2019

Local Income Taxes in 2019

July 30, 2019

Related Articles

Ohio Residents Just Abolished Two Villages Over Tax Increases

November 26, 2019

Utah Gears Up for Likely Special Session on Tax Reform

November 26, 2019

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

November 20, 2019

Ranking Individual Income Taxes on the 2020 State Business Tax Climate Index

November 20, 2019

Tracking the 2020 Presidential Tax Plans

November 20, 2019

Illustrating Senator Warren’s Taxes on Capital Income

November 15, 2019

2020 Tax Brackets

November 14, 2019

Welcome to the Index, Lithuania!

November 14, 2019

Proponents of Wealth Taxation Must Consider its Impact on Innovation

November 12, 2019

An Analysis of the Economic, Revenue, and Distributional Effects of the Proposed Millionaire’s Surtax

November 11, 2019

Reviewing the Deadweight Loss Effects of High Tax Rates

November 8, 2019

Pittsburgh Claims Home-Field Advantage, But Visiting Athletes Cry Foul

November 8, 2019

What Voters Told Us about Taxes on Election Day

November 6, 2019

Carbon Tax and Revenue Recycling: Revenue, Economic, and Distributional Implications

November 6, 2019

Results of 2019 State and Local Tax Ballot Initiatives

November 5, 2019

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

October 31, 2019

Should Student-Athletes’ Scholarships Be Taxed like Income?

October 30, 2019

Inflation Adjusting State Tax Codes: A Primer

October 29, 2019

Saez and Zucman’s Latest Estimates of Tax Burdens Don’t Fully Consider the Impact of Taxes on Saving and Investment

October 28, 2019

State and Local Tax Ballot Measures to Watch on Election Day 2019

October 28, 2019