Center for State Tax Policy

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.

Sources of State and Local Tax Revenue, Fiscal Years 2008-2010

March 14, 2013

Is Tax Migration a Myth?

February 26, 2013

Comments on Who Pays? A Distributional Analysis of the Tax Systems in All 50 States

February 20, 2013

Minnesota Governor Proposes Poorly-Designed Tax “Reform”

February 12, 2013

Monday Map: Income Tax Revenue as a Percentage of All State/Local Tax Revenue

February 11, 2013

Maine Governor Sneaks Subtle Income Tax Hike into Budget; Suspends Funding to Local Governments

February 6, 2013

Super Bowl Tax Bill

February 5, 2013

North Carolina Tax Reform Options: A Guide to Fair, Simple, Pro-Growth Reform

January 23, 2013

Louisiana Tax Reform: Sizing up the Jindal Plan

January 18, 2013

Governor Jindal’s Bold New Tax Plan

January 11, 2013

Kentucky Tax Reform Commission Offers Disappointing Grab Bag

December 27, 2012

New Federal-State Rate Calculation in Full Fiscal Cliff/Obamacare Scenario

December 7, 2012

The Fiscal Cliff and the Stock Market

November 9, 2012

Spurred by Tax Foundation Index Ranking, Maine Gov. Calls for Corporate Tax Cut

October 15, 2012

2013 State Business Tax Climate Index: Individual Income Tax Component

October 9, 2012

2013 State Business Tax Climate Index: Results