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

Governor Evers Vetoes Wisconsin Standard Deduction Tax Relief Bill

February 22, 2019

Top Individual Income Tax Rates in Europe

February 22, 2019

State and Local Individual Income Tax Collections Per Capita

February 21, 2019

Governor Cuomo’s Aggressive Theory of Tax Flight—And Why He’s Wrong About How to Stop It

February 15, 2019

The Status of State Personal Exemptions a Year After Federal Tax Reform

February 12, 2019

Sanders’ Estate Tax Plan Won’t Likely Raise the Revenue Intended

January 31, 2019

Income Taxes on the Top 0.1 Percent Weren’t Much Higher in the 1950s

January 31, 2019

Implementing Phase Three of Individual Income Tax Cuts in Arkansas

January 31, 2019

Don’t Judge Your Taxes by Your Refund

January 29, 2019

The Real Lesson of 70 Percent Tax Rates on Entrepreneurial Income

January 29, 2019

Toward a State of Conformity: State Tax Codes a Year After Federal Tax Reform

January 28, 2019

Unclear if Warren’s Wealth Tax Proposal is Constitutional

January 25, 2019

Sen. Warren’s Wealth Tax Is Problematic

January 24, 2019

New Swedish Coalition Government Proposes Sweeping Tax Cut Plan

January 21, 2019

Sorry, Washington State: Capital Gains Taxes are Still Income Taxes—But There’s a Better Way

January 19, 2019

Ocasio-Cortez’s Proposed 70 Percent Top Marginal Income Tax Rate Would Deter Innovation

January 14, 2019

How Much Revenue Would a 70% Top Tax Rate Raise? An Initial Analysis

January 14, 2019

America Already Has a Progressive Tax System

January 11, 2019

Eliminating the SALT Deduction Cap Would Reduce Federal Revenue and Make the Tax Code Less Progressive

January 4, 2019

Tax Changes Taking Effect January 1, 2019

December 27, 2018

Individual Income and Payroll Taxes

Related Articles

Governor Evers Vetoes Wisconsin Standard Deduction Tax Relief Bill

Top Individual Income Tax Rates in Europe

State and Local Individual Income Tax Collections Per Capita

Governor Cuomo’s Aggressive Theory of Tax Flight—And Why He’s Wrong About How to Stop It

The Status of State Personal Exemptions a Year After Federal Tax Reform

Sanders’ Estate Tax Plan Won’t Likely Raise the Revenue Intended

Income Taxes on the Top 0.1 Percent Weren’t Much Higher in the 1950s

Implementing Phase Three of Individual Income Tax Cuts in Arkansas

Don’t Judge Your Taxes by Your Refund

The Real Lesson of 70 Percent Tax Rates on Entrepreneurial Income

Toward a State of Conformity: State Tax Codes a Year After Federal Tax Reform

Unclear if Warren’s Wealth Tax Proposal is Constitutional

Sen. Warren’s Wealth Tax Is Problematic

New Swedish Coalition Government Proposes Sweeping Tax Cut Plan

Sorry, Washington State: Capital Gains Taxes are Still Income Taxes—But There’s a Better Way

Ocasio-Cortez’s Proposed 70 Percent Top Marginal Income Tax Rate Would Deter Innovation

How Much Revenue Would a 70% Top Tax Rate Raise? An Initial Analysis

America Already Has a Progressive Tax System

Eliminating the SALT Deduction Cap Would Reduce Federal Revenue and Make the Tax Code Less Progressive

Tax Changes Taking Effect January 1, 2019