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

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

November 1, 1998

The Marriage Penalty

March 1, 1998

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

October 1, 1997

Income and the Art of Tax Distribution Analysis

August 1, 1997

The Popular Definition of Income and Its Implications for Tax Policy

March 1, 1997

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

February 1, 1997

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

October 1, 1996

The Flat Tax and Housing Values

May 1, 1996

Growth of the Earned Income Tax Credit

September 1, 1995

Who Pays Federal Income Taxes?

November 1, 1994

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

October 1, 1994

Individual Effective Tax Rates in the United States

June 1, 1994

More Battles over Tax Burdens

April 16, 1987

Working Paper: Battle Over State/Local Tax Deductions High Income Tax Burdens II

September 9, 1985

Consumption Tax: An Idea Whose Time is Coming?

January 1, 1983