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.

Federal Individual Income Tax Rates and Brackets

State Individual Income Tax Rates and Brackets

New Jersey Policy Perspective and Star-Ledger Forgot that Marginal Tax Rates Matter

December 3, 2010

How Would Expiration of Bush-Era Tax Cuts Affect State and Local Budgets?

November 22, 2010

Chris Christie Cites Tax Foundation on “Meet the Press”

November 8, 2010

Top Marginal Effective Tax Rates by State under Rival Tax Plans from Congressional Democrats and Republicans

September 22, 2010

Tax Foundation Launches Interactive Tool on State-to-State Migration Data

September 16, 2010

Where Do State and Local Governments Get Their Tax Revenue?

August 27, 2010

A Review of 2010’s Changes In State Tax Policy

August 23, 2010

Tax Foundation Report Outlines Significant State Tax Changes in 2010

August 23, 2010

Effect of Expiration of Bush-Era Tax Cuts on Average Middle-Income Family, by State and Congressional District

August 1, 2010

State Jock Taxes: Is LeBron Better Off in Miami?

July 8, 2010

States Vary in Distribution of Who Bears the Burden of Federal Income Taxes

June 2, 2010

Rhode Island Officials Consider Income Tax Reform

June 2, 2010

Tax Savings from Mortgage Interest Deduction Vary Significantly from State to State

May 25, 2010

States Vary Widely in Number of Tax Filers with No Income Tax Liability

May 24, 2010

Testimony of Joseph Henchman Before the U.S. House Committee on the Judiciary, Subcommittee on Commercial and Administrative Law–Hearing on the Impact of Congressional Legislation on State and Local Government Revenues

April 15, 2010

States Extending Income Tax to Travellers

March 23, 2010

Illinois Should Respond to Recession by Broadening Tax Bases and Spending Frugally, Not by Raising the Personal Income Tax Rate

March 11, 2010

New Podcast: Idaho Rep. Marv Hagedorn on Personal and Corporate Income Tax Cuts

March 10, 2010

Georgia Should Respond to Recession with Tax Reform, Not Tax Gimmicks

February 19, 2010

Tax Foundation on Glenn Beck

February 15, 2010