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

Wisconsin Legislature Sends Budget, Marketplace Provider Bill to Governor

June 28, 2019

The Regressivity of Deductions

June 28, 2019

Testimony before the House Ways and Means Select Revenue Measures Subcommittee

June 25, 2019

Millionaires’ Tax Take Two: Massachusetts legislature moves forward Millionaires’ Tax

June 24, 2019

Simplifying Complex Income Tax Deduction Rules Would Benefit Short-Term Rental Arrangements

June 13, 2019

Italy Can Pay for a Flat Tax

June 12, 2019

Minnesota Policymakers Strike Tax Conformity Deal

June 11, 2019

The Tax Proposal That Refuses to Die: New Jersey’s Millionaire’s Tax

June 7, 2019

Arizona Delivers Rate Cuts and Tax Conformity

June 6, 2019

To What Extent Does Your State Rely on Individual Income Taxes?

May 29, 2019

Business in America

May 28, 2019

The U.S. Tax Burden on Labor, 2019

May 23, 2019

Tax Burden on Labor in Europe

May 23, 2019

Texas Legislature Approves Constitutional Amendment to Prohibit Individual Income Taxation

May 22, 2019

The Earned Income Tax Credit (EITC): A Primer

May 21, 2019

Marginal Tax Rates for Pass-through Businesses Vary by State

May 14, 2019

The House Offers a Small Step Forward on Retirement Savings

May 10, 2019

Connecticut Payroll Tax Proposal Raises Difficult Questions