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.


Related Articles

North Carolina Judge Strikes Down Income Tax Cap Constitutional Amendment

February 26, 2019

The Case for Universal Savings Accounts

February 26, 2019

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

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