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

Broad-Based Taxes on Consumption and User Fees Are Efficient Ways to Raise Federal Revenue for Infrastructure

June 10, 2021

Wisconsin’s Surplus Presents Opportunity for Down Payment on Future Economic Growth

June 9, 2021

What Are the Chances Your State Withholds Much of Your Lottery Winnings?

June 9, 2021

Taxing Consumption Progressively Is a Better Way to Tax the Wealthy

June 8, 2021

A Closer Look at Eliminating the AMT

June 8, 2021

Biden Proposals Would Significantly Expand Benefits Administered Through the Tax Code

June 3, 2021

Ohio Lawmakers Ponder Tax Relief after Rosy Revenue Outlook

June 3, 2021

Closer Look at Option to Restructure EITC/CTC to Help Low-Income Households

June 1, 2021

Montana Adopts Individual and Corporate Income Tax Reform

June 1, 2021

Arizona Legislators Consider Lower, Flatter Income Tax

May 27, 2021

Tax Relief for Families in Europe

May 27, 2021

How Does Your State Treat Social Security Income?

May 26, 2021

Oklahoma Passes Corporate and Individual Income Tax Reductions

May 25, 2021

Reviewing Recent Evidence of the Effect of Taxes on Economic Growth

May 21, 2021

A Comparison of the Tax Burden on Labor in the OECD

May 19, 2021

Joint Committee on Taxation Data Shows Federal Tax System Is Progressive

May 14, 2021

Top Personal Income Tax Rates in Europe

May 6, 2021

Relaxing State and Local Tax Deduction Cap Would Make Tax Code Less Progressive

May 3, 2021

Reviewing Options to Raise Tax Revenue and the Trade-offs for Economic Growth and Progressivity