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 Hike Proposals Live on Despite Being Dropped in the Inflation Reduction Act

October 10, 2022

Tyreek Hill’s Tax Liability with Every NFL Franchise

October 4, 2022

Economic Implications of an Alaska Income Tax or Its Alternatives

October 4, 2022

Focusing on Wealth Inequality Is Counterproductive

October 3, 2022

Impact of Italian Elections on National Tax Policy and EU Fiscal Policy

September 28, 2022

Doing Tax Policy at the Ballot Is Not for the Faint of Heart

September 22, 2022

Massachusetts’ Graduated Income Tax Amendment Threatens the Commonwealth’s Economic Transformation

September 13, 2022

Ensuring Tax Rates Don’t Rise with Inflation

September 12, 2022

Taxes and the UK’s new Prime Minister

September 6, 2022

Inflation and Europe’s Personal Income Taxes

September 6, 2022

Idaho to Consider Flat Income Tax in Special Session

September 1, 2022

New Mexico and the Question of Tax Competitiveness

September 1, 2022

Missouri Should Consider Flat Income Tax in Special Session

August 31, 2022

Unpacking the State and Local Tax Toolkit: Sources of State and Local Tax Collections (FY 2020)

August 25, 2022

Inconsistent Tax Treatment of Student Loan Debt Forgiveness Creates Confusion

August 24, 2022

Arkansas’s Rate Reduction Acceleration

August 18, 2022

Japan’s Tax and Benefit System for Working Parents Isn’t Working

August 16, 2022

Australia’s Tax and Benefit System Might Deter Working Parents from Advancing in Their Careers

August 3, 2022

Indiana Should Use Surplus to Expedite Rate Cuts, Index Exemptions for Inflation

July 29, 2022

Health-care Premiums Could Deter Canadians’ Upward Mobility

July 28, 2022