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.

Federal Individual Income Tax Rates and Brackets

State Individual Income Tax Rates and Brackets


Related Articles

The Effect of Temporary Tax Relief on a Typical American Family of Four

Who Pays the Federal Individual Income Tax?

The Cost of Tax Compliance

The Cost of Complying with the U.S. Federal Income Tax

The Impact of Tax Complexity on Small Business

International Aspects of Tax Reform

A Primer on the Economic Implications of Marginal Tax Rates

Distribution of the Federal Individual Income Tax

The Open and Closed Case for Cross-Border Capital Flows

Top Five Percent of Taxpayers Pay Over Half of Total Federal Individual Income Taxes

The Marriage Penalty

Latest Tax Data Shows Top 1% Paying Over 30% of Total Federal Individual Income Taxes

Income and the Art of Tax Distribution Analysis

The Popular Definition of Income and Its Implications for Tax Policy

The Concept of Income Revisited: An Investigation into the Double Taxation of Saving

A Half Century of Small Business Federal Income Tax Rates and Collections

The Flat Tax and Housing Values

Growth of the Earned Income Tax Credit

Who Pays Federal Income Taxes?

Effects of Tax Policy on Corporate Financing Decisions: Integration of the Corporate and Personal Income Tax