Center for Federal 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.

Featured Research

The U.S. Tax Burden on Labor, 2019

May 23, 2019

Sources of Tax Revenue: U.S. vs. OECD

April 25, 2019

Firm Variation by Employment and Taxes

April 25, 2019

Corporate and Pass-through Business Income and Returns Since 1980

April 23, 2019

The First Filing Season under the TCJA

April 15, 2019

Tax Policy and Entrepreneurship: A Framework for Analysis

April 3, 2019

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Business in America

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The U.S. Tax Burden on Labor, 2019

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The House Offers a Small Step Forward on Retirement Savings

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Pass-Through Businesses Q&A

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A Property Tax is a Wealth Tax, but…

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Sources of Tax Revenue: U.S. vs. OECD

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Corporate and Pass-through Business Income and Returns Since 1980

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New OECD Data Reveals Decline in U.S. Tax Wedge Is an Outcome of Tax Reform

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The First Filing Season under the TCJA

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Tax Freedom Day 2019 is April 16th

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