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

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

A Preliminary Look at 2018 Tax Data

July 19, 2019

State Tax Changes as of July 1, 2019

July 11, 2019


Related Articles

2020 State Business Tax Climate Index

October 22, 2019

Texans to Vote on Amendment Prohibiting Income Tax

October 21, 2019

Improving the Federal Tax System for Gig Economy Participants

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New IRS Distributional Data on the Federal Individual Income Tax

October 17, 2019

Comparing Europe’s Tax Systems: Individual Taxes

October 17, 2019

Washington Voters to Weigh in on 12 Tax Questions This November

October 15, 2019

Colorado Proposition CC: Will Voters Part with Their TABOR Refunds?

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International Tax Competitiveness Index 2019

October 2, 2019

Wisconsin Should Consider Using Some of its Surplus Revenue for Expensing Reform

September 30, 2019

Booker’s Plan to Eliminate Step-up in Basis and Expand the Estate Tax

September 27, 2019

Senator Sanders Proposes a Tax on “Extreme” Wealth

September 25, 2019

Measuring the Value of Deferral in Capital Gains Tax Proposals

September 25, 2019

Recent Changes in Top Personal Income Tax Rates in Europe

September 19, 2019

Does Your State Have a Marriage Penalty?

September 18, 2019

No Good Options as Chicago Seeks Revenue

September 17, 2019

Tax Revenue in Asian and Pacific Economies

August 29, 2019

Poland’s Youth Tax Cut Creates Dueling Incentives

August 14, 2019

Increasing Taxes on Capital Gains Requires Trade-offs

August 2, 2019

Three Carbon Tax Bills Introduced in Congress

August 1, 2019

Local Income Taxes in 2019

July 30, 2019