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

Tax Trends at the Dawn of 2020

January 6, 2020

State Tax Changes as of January 1, 2020

December 20, 2019

GILTI and Other Conformity Issues Still Loom for States in 2020

December 19, 2019

Analysis of the Restoring Tax Fairness for States and Localities Act

December 17, 2019

Germany’s Tax System: Developments and Competitiveness

December 17, 2019

Kansas Tax Modernization: A Framework for Stable, Fair, Pro-Growth Reform

December 10, 2019

Comparing Wealth Taxation and Income Taxes

December 9, 2019

Ohio Residents Just Abolished Two Villages Over Tax Increases

November 26, 2019

Utah Gears Up for Likely Special Session on Tax Reform

November 26, 2019

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

November 20, 2019

Ranking Individual Income Taxes on the 2020 State Business Tax Climate Index

November 20, 2019

Illustrating Senator Warren’s Taxes on Capital Income

November 15, 2019

2020 Tax Brackets

November 14, 2019

Welcome to the Index, Lithuania!

November 14, 2019

Proponents of Wealth Taxation Must Consider its Impact on Innovation

November 12, 2019

An Analysis of the Economic, Revenue, and Distributional Effects of the Proposed Millionaire’s Surtax

November 11, 2019

Reviewing the Deadweight Loss Effects of High Tax Rates

November 8, 2019

Pittsburgh Claims Home-Field Advantage, But Visiting Athletes Cry Foul