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

Testimony: Tax Burdens and Tax Triggers in Arkansas

July 27, 2018

Five States Accomplish Meaningful Tax Reform in the Wake of the Tax Cuts and Jobs Act

July 23, 2018

State-by-State Job Impacts of the Tax Cuts and Jobs Act in 2018

July 19, 2018

Dynamic Distributional Impact Shows the TCJA Lifts After-Tax Incomes Across Income Groups

July 17, 2018

The Right Way to Measure Tax Changes by Income Group

July 12, 2018

Missouri Governor Set to Sign Income Tax Cuts

July 11, 2018

Making the Tax Cuts and Jobs Act Individual Income Tax Provisions Permanent

July 10, 2018

Business and Individual Taxpayers See No Reprieve in New Jersey Tax Package

July 3, 2018

To What Extent Does Your State Rely on Individual Income Taxes?

July 3, 2018

The Distributional Impact of the Tax Cuts and Jobs Act over the Next Decade

June 28, 2018

Recommendations for the Arkansas Tax Reform and Relief Task Force

June 21, 2018

Second Round of Tax Reform Might Address Retirement Accounts

June 14, 2018

Social Security in Deficit: Why and What to Do About It

June 12, 2018

State and Local Individual Income Tax Collections Per Capita

May 31, 2018

Indiana Passes Conformity Bill in One-Day Special Session

May 22, 2018

The Complicated Taxation of America’s Retirement Accounts

May 22, 2018

Governor Dayton Vetoes Minnesota’s Conformity Bill

May 17, 2018

Is Every Tax Cut Kansas?

May 16, 2018

States Can’t Just Hit Pause on Implications of Federal Tax Reform

May 10, 2018

What’s in the Iowa Tax Reform Package

May 9, 2018