Publications
Income 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. Click here for the Tax Foundation's latest summary of federal individual income tax data.
Additional questions about the income tax? Contact us at (202) 464-6200.
Publications from The Tax Foundation
- States Vary Widely in Number of Taxpayers Deducting State or Local Sales Taxes, by Nick Kasprak, January 11, 2012
- How to Judge a Tax Plan, by William McBride, December 15, 2011
- Summary of Latest Federal Individual Income Tax Data, by David S. Logan, October 24, 2011
- Academic Research Suggests That the American Jobs Act Will Produce Few Jobs, by David S. Logan, September 19, 2011
- Tax Foundation Projects 2012 Tax Parameters Following Release of August CPI Data, by Nick Kasprak and Mark Robyn, September 15, 2011
- “Tax Reform: The Key to a Growing Economy and Higher Living Standards for All Americans” (Testimony Before the U.S. House of Representatives Committee on the Budget), by Scott A. Hodge, September 14, 2011
- Local Income Taxes: City- and County-Level Income and Wage Taxes Continue to Wane, by Joseph Henchman and Jason Sapia, August 31, 2011
- The Proper Role of Taxes in Deficit and Debt Reduction, by David S. Logan, July 29, 2011
- Minnesota Income Tax Increase Modification Could Encourage Tax Avoidance and Promote Poor Investment Decisions, by Joseph Henchman, William McBride and David S. Logan, June 29, 2011
- The Budget Debate in Pictures: A Look at CBO Projections and the Role that Bush-Era Tax and Spending Policies Play in the Deficit , by William McBride, June 14, 2011
- The Role of Congress in State Tax Legislation: Ensuring that State Taxation Does Not Do Harm to the National Economy (Testimony Before the U.S. House Committee on the Judiciary, Subcommittee on Courts, Commercial, and Administrative Law), by Joseph Henchman, May 25, 2011
- Census Bureau Releases 2010 State Tax Collection Data, by Mark Robyn, April 5, 2011
- Tax Freedom Day® Arrives on April 12, by Kail Padgitt, March 30, 2011
- Arizona Weighs Income Tax Reform, by Joseph Henchman, March 21, 2011
- Connecticut Governor Malloy Proposes Multifaceted Tax Plan, by Kailee Tkacz and Mark Robyn, March 14, 2011
- Testimony of Scott Hodge before the U.S. Senate Budget Committee, Hearing on Distribution and Efficiency of Spending in the Tax Code, by Scott A. Hodge, March 9, 2011
- Michigan Gov. Snyder’s Budget Improves Competitiveness but Costs Individuals, by Alex Wood-Doughty and Kail Padgitt, March 9, 2011
- Who Benefits from Corporate “Loopholes”?, by Scott A. Hodge, March 2, 2011
- Facts & Figures Handbook: How Does Your State Compare?, edited by Mark Robyn, February 28, 2011
- Recent State Tax Reforms in the United States and Opportunities for California at a Time of Fiscal Challenge (Testimony before California's Select Committee on Recovery, Reform, and Realignment), by Joseph Henchman, February 2, 2011
- Illinois Approves Sharp Income Tax Increase, Fourth-Highest Corporate Tax Rate, by Joseph Henchman and Kail Padgitt, January 13, 2011
- State Tax Changes During 2010, by Joseph Henchman, January 12, 2011
- Obama’s Tax Compromise and its Effects on Low-Income Taxpayers, by Nick Kasprak, December 13, 2010
- President’s Deficit Commission Says Federal Government Should Be 21 Percent of GDP, by Joseph Henchman, December 3, 2010
- How Would Expiration of Bush-Era Tax Cuts Affect State and Local Budgets?, by Mark Robyn, November 22, 2010
- Washington Voters to Consider High-Earner Income Tax, by Joseph Henchman, October 26, 2010
- The Potential Impact of Expiring Tax Cuts on Low-Income Taxpayers, by Nick Kasprak, October 7, 2010
- A Profile of the High-Income Taxpayers in the Middle of the Tax Cut Debate, by Tax Foundation's Data Analysis Division, September 22, 2010
- Top Marginal Effective Tax Rates by State under Rival Tax Plans from Congressional Democrats and Republicans, by Gerald Prante, September 22, 2010
- Tax Foundation Launches Interactive Tool on State-to-State Migration Data, September 16, 2010
- Tax Foundation Projects 2011 Tax Parameters Following Release of August CPI Data, by Mark Robyn and Gerald Prante, September 15, 2010
- Over One-Third of New Tax Revenue Would Come from Business Income If High-Income Personal Tax Cuts Expire, September 13, 2010
- How Much Do You Know About the Expiring Tax Cuts? Take this Short Quiz and Find Out, September 8, 2010
- Where Do State and Local Governments Get Their Tax Revenue?, by Kail Padgitt and Ryan Forster, August 27, 2010
- A Review of 2010’s Changes In State Tax Policy, by Joseph Henchman and Xander Stephenson, August 23, 2010
- Effect of Expiration of Bush-Era Tax Cuts on Average Middle-Income Family, by State and Congressional District, by Tax Foundation's Data Analysis Division, August 1, 2010
- Income Mobility and the Persistence of Millionaires, 1999 to 2007, by Robert Carroll, June 21, 2010
- Rhode Island Officials Consider Income Tax Reform, by Joseph Henchman and Kail Padgitt, June 2, 2010
- States Vary in Distribution of Who Bears the Burden of Federal Income Taxes, by Scott A. Hodge, June 2, 2010
- Frequently Asked Questions on the Expiring Bush-Era Tax Cuts, May 27, 2010
- Taxpayers Face Uncertainty in 2011 As Bush and Obama Tax Cuts Expire, by Mark Robyn, May 26, 2010
- Tax Savings from Mortgage Interest Deduction Vary Significantly from State to State, by Patrick Fleenor, May 25, 2010
- States Vary Widely in Number of Tax Filers with No Income Tax Liability, by Scott A. Hodge, May 24, 2010
- Tax Savings from Child Tax Credit Vary Significantly from State to State, by Gerald Prante, May 20, 2010
- PEP and Pease: Repealed for 2010 But Preparing a Comeback, by Patrick Fleenor, April 29, 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, by Joseph Henchman, April 15, 2010
- Can Income Tax Hikes Close the Deficit?, by William Ahern, March 12, 2010
- Illinois Should Respond to Recession by Broadening Tax Bases and Spending Frugally, Not by Raising the Personal Income Tax Rate, by Justin Higginbottom, March 11, 2010
- Record Numbers of People Paying No Income Tax; Over 50 Million "Nonpayers" Include Families Making over $50,000, by Scott A. Hodge, March 10, 2010
- Testimony to the Maryland Ways and Means Committee on HB238 Taxpayer Protection Act - State Income Tax CPI Adjustments, by Kail Padgitt, March 4, 2010
- Testimony to the Maryland Ways and Means Committee on HB300 Fairness in Taxation for Retirees Act, by Kail Padgitt, March 4, 2010
- Georgia Should Respond to Recession with Tax Reform, Not Tax Gimmicks, by Justin Higginbottom, February 19, 2010
- Handful of Proposals Would Push Colorado Away From the Proper Tax Base, by Mark Robyn, February 1, 2010
- Oregon Referendum Could Reinstate Higher Income Tax Rates, by Joseph Henchman and Kail Padgitt, January 7, 2010
- Surge of “Nonpayers” Will Be Part of Bush Tax Legacy, by Scott A. Hodge, December 4, 2009
- Testimony to Vermont Blue Ribbon Tax Structure Commission: Options for Improving Vermont’s Tax Competitiveness, by William Ahern, November 17, 2009
- Comparing Financing of the House and Senate Health Care Reform Plans, by Gerald Prante, October 30, 2009
- Can Income Tax Hikes Close the Deficit?, by William Ahern, October 22, 2009
- Where Do State and Local Governments Get Their Tax Revenue?, by Gerald Prante, October 9, 2009
- Basic Facts on Redistribution and the Impact of Obama’s Policies, by Scott A. Hodge, September 21, 2009
- Accounting for What Families Pay in Taxes and What They Receive in Government Spending, by Scott A. Hodge, September 21, 2009
- How Much Does President Obama’s Budget Redistribute Income?, by Patrick Fleenor and Gerald Prante, September 21, 2009
- Inflation Adjustment of Tax Brackets Almost Zero for Next Year, by Mark Robyn and Gerald Prante, September 16, 2009
- Towards Understanding the Full Burden of High Tax Rates, by Robert Carroll, August 14, 2009
- The Excess Burden of Taxes and the Economic Cost of High Tax Rates, by Robert Carroll, August 14, 2009
- Outline of Individual and Employer Coverage under House Health Care Reform Bill, by Gerald Prante, August 12, 2009
- The Economic Cost of High Tax Rates, by Robert Carroll, July 29, 2009
- New Surtax and Expiring Tax Cuts Could Hit Business Income Simultaneously, by Scott A. Hodge, July 17, 2009
- Past Sotomayor Opinions Not Encouraging for Opponents of State Tax Overreaching, by Travis Greaves and Joseph Henchman, July 14, 2009
- If Health Surtax Is 5.4 Percent, Taxpayers in 39 States Would Pay a Top Tax Rate Over 50%, by TF Staff, July 14, 2009
- Some States Respond to Budget Shortfalls with Tax Increases, by Mark Robyn and Kail Padgitt, July 13, 2009
- If Health Surtax Is 3 Percent, Taxpayers in 24 States Would Pay a Top Tax Rate Over 50% , by TF Staff, July 13, 2009
- The Dam Bursts in the Beaver State: Oregon’s Wave of Tax Increases and New Spending, by Joseph Henchman and Jack Mountjoy, July 9, 2009
- How Much Does President Obama’s Budget Redistribute Income?, by Patrick Fleenor and Gerald Prante, June 25, 2009
- The Pine Tree State Chops Down Income Tax: Maine Enacts Major Tax Reform, by Kail Padgitt, June 23, 2009
- A Golden Opportunity: California’s Budget Crisis Offers a Chance to Fix a Broken Tax System, by Joseph Henchman, May 18, 2009
- The Price of Paradise: Hawaii Becomes Fifth State to Adopt New Income Tax Brackets on High-Earners, by Mark Robyn and Joseph Henchman, May 12, 2009
- Proposed Tax on AIG Bonuses Raises Constitutional and Policy Concerns, by Joseph Henchman, March 27, 2009
- Update: The Tax Savings from Final Fiscal Stimulus, by Mark Robyn, February 23, 2009
- Update: The Tax Savings from Fiscal Stimulus , by Mark Robyn, February 13, 2009
- Moving Forward with Bipartisan Tax Policy, by Robert Carroll, John E. Chapoton, Maya MacGuineas and Diane Lim Rogers, February 12, 2009
- The Tax Savings from Fiscal Stimulus , by Robert Carroll and Mark Robyn, February 6, 2009
- New York Governor David Paterson’s Tax and Fee Proposals a Mixed Bag, by Josh Barro, January 22, 2009
- Transit Agencies in Bind Due to SILO Deals and AIG Collapse, by Joseph Henchman, October 30, 2008
- The Effect of the Presidential Candidates' Tax Plans on Flow-Through Businesses, by Robert Carroll, October 23, 2008
- North Dakota's Measure 2: How Would Rate Cuts Affect the Peace Garden State's Competitiveness?, by Joseph Henchman, October 17, 2008
- How Do the Presidential Candidates' Tax Plans Affect Taxpayers' Marginal Tax Rates?, by Robert Carroll, October 6, 2008
- Both Candidates' Tax Plans Will Reduce Millions of Taxpayers' Liability to Zero (or Less), by Scott A. Hodge, September 19, 2008
- McCain's Health Credit: The Intersection of Health Policy and Tax Policy, by Robert Carroll, September 16, 2008
- The 2001 and 2003 Tax Relief: The Benefit of Lower Tax Rates, by Robert Carroll, August 23, 2008
- Obama's Income Tax Cliff for Senior Citizens, by Mark Robyn, August 22, 2008
- California Legislators Push for More Double-Digit Income Tax Rates, by William Ahern, July 14, 2008
- County and City Income Taxes Clustered in States with Poor Tax Climates, by Joseph Henchman, July 11, 2008
- Hard Numbers on Obama's Redistribution Plan, by Scott A. Hodge, June 25, 2008
- The Presidential Election Campaign Fund: A Voluntary Tax That Stirs Little Enthusiasm, by Mark Robyn, June 20, 2008
- Case Presents Opportunity to Ensure Uniform Application of Tax Code and Prevent Harm to Taxpayers, by Joseph Henchman and Matthew Reddington, April 28, 2008
- Tax: Fundamentals in Advance of Reform (Testimony of Robert J. Carroll Before the Senate Committee on Finance), by Robert Carroll, April 15, 2008
- States Should Avoid Sales Taxes on Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 2008
- Maryland Flouts Regional Tax Competition with Historic Tax Hike, by William Ahern, April 9, 2008
- More Bad Ideas for Housing Tax Credits, by Gerald Prante, April 3, 2008
- Protecting Taxpayers from Fragmented State-by-State Interpretations of the Federal Tax Code -- Centerior Energy Corp. v. Mikulski, by Joseph Henchman and Erik S. Jaffe, February 22, 2008
- The Distributional Effects of Fiscal Stimulus, by TF Staff, January 24, 2008
- Tax Revenue and Distributional Effects of Lowering 10% Bracket to Zero for 2008, by Gerald Prante and Patrick Fleenor, January 18, 2008
- Buffett's Facts Are Wrong: Top 1% Now Paying Record Level of Taxes, by Scott A. Hodge, December 13, 2007
- Hypothetical Examples of Families Affected by the AMT Patch, by Gerald Prante, December 12, 2007
- Defending Competitive Neutrality Before the Supreme Court, by Joseph Henchman, November 30, 2007
- Effects of Allowing Filers the Option of Filing Under an Optional 24 Percent Flat Tax, by Patrick Fleenor, November 9, 2007
- Effects of Allowing Filers the Option of Filing Under an Optional 23 Percent Flat Tax, by Patrick Fleenor, November 9, 2007
- Effects of Allowing Filers the Option of Filing Under an Optional 22 Percent Flat Tax, by Patrick Fleenor, November 9, 2007
- Effects of Allowing Filers the Option of Filing Under an Optional 21 Percent Flat Tax, by Patrick Fleenor, November 9, 2007
- Effects of Allowing Filers the Option of Filing Under an Optional 20 Percent Flat Tax, by Patrick Fleenor, November 9, 2007
- A State-by-State Estimate of Individual Income Tax Changes from Rangel's "Mother of All Reforms" Bill, by Gerald Prante, October 29, 2007
- Inflation Adjustments for Tax Brackets Will Be Significantly Smaller in 2008 than in 2007, by Gerald Prante, October 8, 2007
- Q&A on the Carried Interest Debate, by TF Staff, September 7, 2007
- Tax Reform: Flat Tax or FairTax?, by Scott A. Hodge, August 20, 2007
- Most Americans Don't Itemize on Their Tax Returns, by Gerald Prante, July 23, 2007
- Questions and Answers on the Alternative Minimum Tax, by Gerald Prante, July 21, 2007
- As Presidential Candidates Target Investment Income for Higher Taxes, Which States Stand to Lose the Most?, by Gerald Prante, July 16, 2007
- In OECD Comparison of Wage Taxes, U.S. Ranking Would Slip Badly if 2001 Tax Cuts Expired, by Chris Atkins, July 9, 2007
- A Progressive AMT Fix Without Higher Tax Rates, by Gerald Prante, June 27, 2007
- Comparing Popular Tax Deductions to the Bush Tax Cuts, by Gerald Prante, June 21, 2007
- AMT Taxpayers Have Benefited Greatly from Bush Tax Cuts, by Gerald Prante, May 31, 2007
- Fixing the Alternative Minimum Tax, by Patrick Fleenor, May 17, 2007
- Testimony of Scott A. Hodge Before the Senate Committee on Finance, May 10, 2007
- Putting Taxes on the Map: Federal Tax Burdens by City, County, Congressional District and State, by Andrew Chamberlain and Gerald Prante, March 22, 2007
- Married Couples with Children No Longer in Statistical "Middle Class", by Scott A. Hodge, January 29, 2007
- Illustration of the President's Health Care Tax Initiative, by Gerald Prante, January 25, 2007
- President to Propose Large Tax Deduction to Spur Health Insurance Purchases, by Gerald Prante, January 22, 2007
- IRS Data Reveal Which Congressional Districts Pay the Highest Federal Income Taxes, by Gerald Prante, January 17, 2007
- IRS Data Reveal Some Congressional Districts Hit Harder by Alternative Minimum Tax (AMT) than Others, by Gerald Prante and Andrew Chamberlain, January 9, 2007
- Issues in the Indexation of Capital Gains, by Curtis S. Dubay, November 22, 2006
- Double-Taxing Capital Income: How Bad Is the Problem?, by Patrick Fleenor, November 16, 2006
- New IRS Data: Tax Code More Progressive in 2004 than in 2000, by Gerald Prante, October 17, 2006
- Increase in Child Tax Credit Sends Families with Many Children off the Tax Rolls, by Gerald Prante, October 10, 2006
- IRS Data Reveal Which States Benefited Most from 2001 and 2003 Tax Cuts, by Gerald Prante, October 4, 2006
- New IRS Data Show All Income Groups Have Seen Tax Liabilities Fall Since 2000, by Gerald Prante, September 20, 2006
- Growing Amount of Business Income Taxed by the Individual Income Tax Code, by Gerald Prante and Jonathan Williams, May 8, 2006
- Number of Americans Paying Zero Federal Income Tax Grows to 43.4 Million, by Scott A. Hodge, March 30, 2006
- Majority of Taxpayers Affected by AMT Also Claim Capital Gains or Dividend Income, by Gerald Prante, February 26, 2006
- Who Benefits from the Home Mortgage Interest Deduction?, by Gerald Prante, February 6, 2006
- The Rising Cost of Complying with the Federal Income Tax, by Scott A. Hodge, J. Scott Moody and Wendy P. Warcholik, Ph.D., January 10, 2006
- Majority of Seniors Benefit from Reduced Capital Gains and Dividend Tax Rates, by Scott A. Hodge, December 6, 2005
- Charities and Public Goods: The Case for Reforming the Federal Income Tax Deduction for Charitable Gifts, by Andrew Chamberlain and Mark Sussman, November 23, 2005
- Putting a Face On America's Tax Returns, by Scott A. Hodge, November 1, 2005
- Taxing More, Taking Less: How Broadening the Federal Tax Base Can Reduce Income Tax Rates, by Patrick Fleenor, October 31, 2005
- Countdown to Tax Reform, Part II: Taxpayers and Non-Payers, by Scott A. Hodge, October 13, 2005
- America's Shrinking Income Tax Base Requires Higher Rates for Everyone, by Patrick Fleenor and Andrew Chamberlain, September 21, 2005
- Number of Americans Outside the Income Tax System Continues to Grow, by Scott A. Hodge, June 9, 2005
- Backgrounder on the Individual Alternative Minimum Tax (AMT), by Andrew Chamberlain and Patrick Fleenor, May 24, 2005
- CBO Forecast Shows Runaway Spending?Not Tax Cuts?Causing Deficits, by Scott A. Hodge, January 26, 2005
- 67th National Conference and Annual Dinner, November 18, 2004
- Married Couples Pay Majority of Federal Income Taxes, Received Majority of Bush Tax Cuts, by Scott A. Hodge, October 25, 2004
- Comparing the Kennedy, Reagan and Bush Tax Cuts, by William Ahern, August 24, 2004
- Bush Tax Cuts Erased Income Tax Burden for 7.8 Million Families, by J. Scott Moody and Scott A. Hodge, August 17, 2004
- New CBO Study Confirms Wealthiest Americans Bear Income Tax Burden, by Scott A. Hodge, August 13, 2004
- The Growing Class of Americans Who Pay No Federal Income Taxes, by Scott A. Hodge and J. Scott Moody, April 14, 2004
- 40 Million Filers Pay No Income Taxes, Many Get Generous Refunds, by Scott A. Hodge, June 5, 2003
- Own a Business? You May be Rich: Two-Thirds of Taxpayers Hit by Highest Tax Rate Have Business Income, by Scott A. Hodge, May 5, 2003
- Married Couples File Less Than Half of All Tax Returns, But Pay 74 Percent Of All Income Taxes, by Scott A. Hodge, March 25, 2003
- The Effect on a Typical Family of Four of Accelerating Scheduled Tax Cuts and Making Temporary Tax Relief Permanent, by John S. Barry, February 1, 2003
- How the Bush Tax Cuts Affect Families with Children at Different Income Levels, by Scott A. Hodge, January 7, 2003
- How the Federal Tax Code Affects Young Americans, by Roger S. Kuo, November 1, 2002
- The Cost of Complying with the Federal Income Tax, by J. Scott Moody, July 1, 2002
- The Effect of Temporary Tax Relief on a Typical American Family of Four, by John S. Barry, May 1, 2002
- Who Pays the Federal Individual Income Tax?, by David Hoffman, February 1, 2002
- The Cost of Tax Compliance, by J. Scott Moody, July 1, 2001
- The Cost of Complying with the U.S. Federal Income Tax, by J. Scott Moody, November 1, 2000
- The Impact of Tax Complexity on Small Business, by J. Scott Moody, September 1, 2000
- International Aspects of Tax Reform, by J. D. Foster, Ph.D., April 1, 2000
- A Primer on the Economic Implications of Marginal Tax Rates, by Patrick Fleenor, November 1, 1999
- Distribution of the Federal Individual Income Tax, by Patrick Fleenor, October 1, 1999
- Top Five Percent of Taxpayers Pay Over Half of Total Federal Individual Income Taxes, by Patrick Fleenor, November 1, 1998
- The Marriage Penalty, by Claire Hintz, March 1, 1998
- Latest Tax Data Shows Top 1% Paying Over 30% of Total Federal Individual Income Taxes, by Patrick Fleenor, October 1, 1997
- The Popular Definition of Income and Its Implications for Tax Policy, by Arthur P. Hall, Ph.D., March 1, 1997
- The Concept of Income Revisited: An Investigation into the Double Taxation of Saving, by Arthur P. Hall, Ph.D., February 1, 1997
- A Half Century of Small Business Federal Income Tax Rates and Collections, by Arthur P. Hall, Ph.D. and Gary Leff, October 1, 1996
- The Flat Tax and Housing Values, by J. D. Foster, Ph.D., May 1, 1996
- Growth of the Earned Income Tax Credit, by Arthur P. Hall, Ph.D. and J. Scott Moody, September 1, 1995
- Who Pays Federal Income Taxes?, by Chris R. Edwards, November 1, 1994
- Effects of Tax Policy on Corporate Financing Decisions: Integration of the Corporate and Personal Income Tax, by Craig T. Schulman, Ph.D., Deborah W. Thomas, J.D. and Keith F. Sellers, D.B.A, October 1, 1994
- Individual Effective Tax Rates in the United States, by Arthur P. Hall, Ph.D., June 1, 1994
- More Battles over Tax Burdens, April 16, 1987
- Working Paper: Battle Over State/Local Tax Deductions High Income Tax Burdens II, September 9, 1985
- Consumption Tax: An Idea Whose Time is Coming?, by TF Staff, January 1, 1983
- A Value-Added Tax for the United States?, by TF Staff, June 1, 1979
- Issues In Federal Tax Revision: Tax Developments in 1975, December 31, 1975
- Tax Review: Capital Gains, Losses in Income Taxation, by Dan Throop Smith, December 1, 1972
- City Income Taxes, by TF Staff, December 1, 1967
- Federal Non-Income Taxes: An Examination of Selected Revenue Sources, by TF Staff, April 1, 1965
- Tax Reduction and Reform: A Summary of President Kennedy's Tax Proposals, by TF Staff, February 11, 1963
- Retail Sales and Individual Income Taxes in State Tax Structures, by TF Staff, January 1, 1962
- The Federal Individual Income Tax: Revising the Rate and Bracket Structure, by TF Staff, November 1, 1959
- Are High Surtax Rates Worthwhile?, by TF Staff, March 1, 1957
- Project Note No. 28 Major State Taxes 1939 and 1950, December 31, 1951