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


Related Articles

Business in America

The U.S. Tax Burden on Labor, 2019

Tax Burden on Labor in Europe

Texas Legislature Approves Constitutional Amendment to Prohibit Individual Income Taxation

The Earned Income Tax Credit (EITC): A Primer

Marginal Tax Rates for Pass-through Businesses Vary by State

The House Offers a Small Step Forward on Retirement Savings

Connecticut Payroll Tax Proposal Raises Difficult Questions

Pass-Through Businesses Q&A

New Details on the Austrian Tax Reform Plan

Republican Study Committee Budget Contains Important Tax Policy Proposals

Reliance on Individual Income Tax Revenue in Europe

Oregon Another Step Closer to a Gross Receipts Tax Funding Public Education

A Property Tax is a Wealth Tax, but…

Testimony to the Joint Session of the Nebraska Revenue, Education, and Retirement Committees

Analysis of H.R. 1757: A Proposal to Raise the SALT Deduction Cap

Firm Variation by Employment and Taxes

The Long View on the Top Marginal Income Tax Rate in Austria

Testimony: Oregon Should Reevaluate the Proposed Gross Receipts Tax to Raise Revenue for Public Education

Corporate and Pass-through Business Income and Returns Since 1980