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.

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

January 30, 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

Tax Trends Heading Into 2019

December 19, 2018

The Tax Cuts and Jobs Act After A Year

December 17, 2018

Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs

December 13, 2018

Updated Proposal for Year-End Tax Bill

December 10, 2018

A Chicago Commuter Tax Would Drive Business Out of the City

November 30, 2018

2019 Tax Brackets

November 28, 2018

Does Your State Have an Individual Alternative Minimum Tax?

November 21, 2018