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

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

Connecticut Payroll Tax Proposal Raises Difficult Questions

May 10, 2019

New Details on the Austrian Tax Reform Plan

May 8, 2019

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

April 25, 2019


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