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.


Featured Research

2019 State Business Tax Climate Index

September 26, 2018

Tax Reform 2.0 Takes Shape

September 10, 2018

The Complicated Taxation of America’s Retirement Accounts

May 22, 2018

State Individual Income Tax Rates and Brackets for 2018

March 5, 2018

2018 Tax Brackets

January 2, 2018

The House Takes a Big Step Forward on Tax Reform

November 16, 2017


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2019 Tax Brackets

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Does Your State Have an Individual Alternative Minimum Tax?

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Summary of the Latest Federal Income Tax Data, 2018 Update

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Results of 2018 State and Local Tax Ballot Initiatives

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Spain’s Proposed Budget Plans Would Hurt Its Competitiveness Ranking

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Will Maine Voters Adopt New Payroll and Income Taxes to Fund Long-Term Home Care?

October 26, 2018

Analysis of Senator Kamala Harris’s “LIFT the Middle-Class Act”

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“Who Pays?” Doesn’t Tell Us Much About Who Actually Pays State Taxes

October 18, 2018

Ranking Individual Income Taxes on the 2019 State Business Tax Climate Index

October 11, 2018

Who Benefits from the State and Local Tax Deduction?

October 5, 2018

Arizona Income Tax Increase Not on November Ballot

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Minnesota’s Uncompetitive Tax Code Warrants Improvement

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Massachusetts Income Tax Increase Not on November Ballot

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