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

40 Million Filers Pay No Income Taxes, Many Get Generous Refunds

June 5, 2003

Own a Business? You May be Rich: Two-Thirds of Taxpayers Hit by Highest Tax Rate Have Business Income

May 5, 2003

Married Couples File Less Than Half of All Tax Returns, But Pay 74 Percent Of All Income Taxes

March 25, 2003

Have the Stars Aligned for Tax Reform?

March 1, 2003

The Effect on a Typical Family of Four of Accelerating Scheduled Tax Cuts and Making Temporary Tax Relief Permanent

February 1, 2003

How the Bush Tax Cuts Affect Families with Children at Different Income Levels

January 7, 2003

How the Federal Tax Code Affects Young Americans

November 1, 2002

The Cost of Complying with the Federal Income Tax

July 1, 2002

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

May 1, 2002

Who Pays the Federal Individual Income Tax?

February 1, 2002

The Cost of Tax Compliance

July 1, 2001

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

November 1, 2000

The Impact of Tax Complexity on Small Business

September 1, 2000

International Aspects of Tax Reform

April 1, 2000

A Primer on the Economic Implications of Marginal Tax Rates

November 1, 1999

Distribution of the Federal Individual Income Tax

October 1, 1999

The Open and Closed Case for Cross-Border Capital Flows

November 1, 1998

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