Research Areas
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.
Articles from the Tax Foundation
- Payroll Tax Cuts Wrong Strategy for Growth, February 8, 2012
- National Taxpayer Advocate Nina Olson, January 26, 2012
- Major Components of the State Business Tax Climate Index, FY 2012, January 25, 2012
- State Business Tax Climate Index--Individual Income Tax Index, 2011-2012, January 25, 2012
- States Vary Widely in Number of Taxpayers Deducting State or Local Sales Taxes, by Nick Kasprak, January 11, 2012
- Adam Summers of the Reason Foundation on California's Big Tax Vote, December 15, 2011
- How to Judge a Tax Plan, by William McBride, December 15, 2011
- Andrew Biggs of AEI on Federal Budget Reform , December 8, 2011
- Will McBride on the Payroll Tax Cut, December 1, 2011
- Will McBride on the Tax Plans of the 2012 Presidential Hopefuls, October 27, 2011
- Summary of 2009 Federal Individual Income Tax Data, October 24, 2011
- Summary of Latest Federal Individual Income Tax Data, by David S. Logan, October 24, 2011
- Federal Individual Income Tax Returns with Zero or Negative Tax Liability, 1950 - 2009, October 18, 2011
- Alan Viard on the Limitations of Income Tax Reform, October 6, 2011
- David Logan on the Problems with the American Jobs Act, September 22, 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
- U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets), September 9, 2011
- Number of Local Income Tax Jurisdictions by State, 2011, August 31, 2011
- Local Income Tax Collections as a Percent of State Personal Income, 2008, August 31, 2011
- Local Income Taxes: City- and County-Level Income and Wage Taxes Continue to Wane, by Joseph Henchman and Jason Sapia, August 31, 2011
- Local Income Tax Rates by Jurisdiction, 2011, August 31, 2011
- Growth of High-Income Taxpayers, by Nick Kasprak, August 22, 2011
- David Logan on Taxing the "Super-Rich", August 18, 2011
- The Emerging Debt Ceiling Deal, by Nick Kasprak, August 1, 2011
- The Proper Role of Taxes in Deficit and Debt Reduction, by David S. Logan, July 29, 2011
- Stephen Moore of the Wall Street Journal, July 7, 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
- Joseph Vranich on California's Business Climate, June 23, 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
- Map: Top Marginal State Income Tax Rates, Tax Year 2011, June 2, 2011
- Chart: Marginal Tax Rates on a Family of Five, June 2, 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
- Tax Foundation President Scott Hodge on Equity in the Federal Tax Code, May 5, 2011
- Nick Kasprak of the Tax Foundation on the Marginal Tax Rates Calculator, April 21, 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
- Tax Foundation Testifies on Need for Fundamental Tax Reform, March 12, 2011
- Michigan Gov. Snyder’s Budget Improves Competitiveness but Costs Individuals, by Alex Wood-Doughty and Kail Padgitt, March 9, 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
- State Individual Income Tax Rates, 2000-2011, March 3, 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
- State and Local Individual Income Tax Collections Per Capita, Fiscal Year 2008, February 25, 2011
- Income Per Capita by State, Fiscal Year 2009, February 25, 2011
- State Individual Income Tax Collections Per Capita, Fiscal Year 2009, February 24, 2011
- New Online Tools for Taxpayers , February 7, 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
- Nina Olson, National Taxpayer Advocate: Standing Up for Taxpayers, February 2, 2011
- Joseph Henchman of the Tax Foundation on 2010 State Tax Changes, January 27, 2011
- Prof. Christine Ries of the Georgia Council on Tax Reform and Fairness, January 19, 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
- Video: Scott Hodge Discusses the Payroll Tax Cut on Fox Business, December 31, 2010
- Tax Foundation Experts Comment on Passage of Obama Tax Package, December 17, 2010
- Video: Scott Hodge Discusses Payroll Tax Cuts on PBS' Nightly Business Report, December 16, 2010
- Obama’s Tax Compromise and its Effects on Low-Income Taxpayers, by Nick Kasprak, December 13, 2010
- USA Today highlights the Income Tax Calculator at MyTaxBurden.org., December 6, 2010
- President’s Deficit Commission Says Federal Government Should Be 21 Percent of GDP, by Joseph Henchman, December 3, 2010
- Obama Should Cut The Corporate Tax Rate, by Scott A. Hodge, November 22, 2010
- How Would Expiration of Bush-Era Tax Cuts Affect State and Local Budgets?, by Mark Robyn, November 22, 2010
- Draft from President's Deficit Commission Stirs the Fiscal Pot in Washington, November 10, 2010
- Big question left for 2010: What about the tax cuts?, by Gerald Prante, November 7, 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
- Don't raise taxes on job creators, by Scott A. Hodge, September 17, 2010
- Tax Foundation Launches Interactive Tool on State-to-State Migration Data, September 16, 2010
- Five Myths about the Bush Tax Cuts, by Gerald Prante and William Ahern, 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
- Kristina Rasmussen of the Illinois Policy Institute: Impact of State & Federal Tax Hikes, September 1, 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
- The Unkindest Cuts, by Gerald Prante, August 22, 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
- Calculator Shows How Expiration of Bush-Era Tax Cuts Would Affect Individual Taxpayers, July 27, 2010
- Douglas Holtz-Eakin of the American Action Forum: How to Address the Expiring Bush Tax Cuts, July 21, 2010
- State Jock Taxes: Is LeBron Better Off in Miami?, by Aaron Merchak, July 8, 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
- Report Compares Hypothetical Tax Bills Under Bush, Obama Tax Policies, May 26, 2010
- Taxpayers Face Uncertainty in 2011 As Bush and Obama Tax Cuts Expire, by Mark Robyn, May 26, 2010
- Who Benefited Most from the Bush Tax Cuts?, May 26, 2010
- How Much Did the Bush Tax Cuts Cost in Forgone Revenue?, May 26, 2010
- What Is the Status of the Tax Cuts Put in Place under President Obama?, May 26, 2010
- Why Are the Bush Tax Cuts Expiring?, May 26, 2010
- What is the Current Status of the Federal Estate Tax?, May 26, 2010
- How Do the Bush Tax Cuts Interact with the Alternative Minimum Tax (AMT)?, May 26, 2010
- Outline of Major Tax Law Provisions in 2011 under Multiple Scenarios, May 26, 2010
- Fate of Bush Tax Cuts Uncertain As Expiration Approaches, by William Ahern, May 26, 2010
- List of Tax Provisions that "Expired" on December 31, 2009, May 26, 2010
- List of Tax Provisions Scheduled to Expire on December 31, 2010, by Gerald Prante, May 26, 2010
- Tax Savings from Mortgage Interest Deduction Vary Significantly from State to State, by Patrick Fleenor, May 25, 2010
- Southern States Have Highest Percentages of "Nonpayers", May 24, 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
- Dr. Joseph Haslag of the Show-Me Institute: Tax Reform in Missouri, May 5, 2010
- High-Income Taxpayers Should Maximize Charitable Contributions, Other Itemized Deductions in 2010, April 29, 2010
- PEP and Pease: Repealed for 2010 But Preparing a Comeback, by Patrick Fleenor, April 29, 2010
- Why more Americans pay no income tax, by Scott A. Hodge, April 15, 2010
- New Health Care Law Increases Income Redistribution from Top Earners, April 15, 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
- Once Self-Reliant, Now A Nation Of Takers , by Scott A. Hodge, April 7, 2010
- RSC Chairman Tom Price: Health Care Reform, April 7, 2010
- Tax Foundation Submits Written Testimony on Reducing Maryland Sales Tax, March 25, 2010
- To Close Deficit, Federal Income Tax Rates Would Have to More than Double, March 12, 2010
- Can Income Tax Hikes Close the Deficit?, by William Ahern, March 12, 2010
- Illinois Income Tax Increase Would Hurt Best Feature of State Tax System, March 11, 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 Number of Tax Filers Paid No Federal Income Taxes in 2008, March 10, 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
- Idaho Rep. Marv Hagedorn: Personal and Corporate Income Tax Cuts, March 10, 2010
- Tax Foundation Testifies on Maryland Tax Bills, March 4, 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
- The Tax Suspense Is Killing Us, by William Ahern, January 28, 2010
- Oregon Vote Shows Willingness to Tax High-Income Earners, Corporations, January 27, 2010
- Kelly Phillips Erb of the TaxGirl Blog: Expiring Tax Cuts and Obama's Budget, January 27, 2010
- Scott Brown and the Cadillac Tax, by William Ahern, January 20, 2010
- Repeal of Oregon Tax Increases Would Improve State Business Tax Climate, January 7, 2010
- Oregon Referendum Could Reinstate Higher Income Tax Rates, by Joseph Henchman and Kail Padgitt, January 7, 2010
- Richard T. Page of Tulane Law School: Corporate Income Taxes, January 6, 2010
- Bush Tax Cuts, AMT Lead Tax Foundation List of Decade's Top Tax Stories, December 31, 2009
- Top 10 Tax Stories of the Decade, by TF Staff, December 30, 2009
- VIdeo: Nearly One Third of All Tax Filers Paid No Federal Income Taxes in 2007, December 4, 2009
- Surge of “Nonpayers” Will Be Part of Bush Tax Legacy, by Scott A. Hodge, December 4, 2009
- Vermont Income Tax Proposals Would Enable Elimination of Sales Tax, by William Ahern, December 3, 2009
- UC-Davis Law Professor Dennis Ventry: Mortgage Interest Deduction, December 2, 2009
- Map: Top State Income Tax Rates, November 23, 2009
- Testimony to Vermont Blue Ribbon Tax Structure Commission: Options for Improving Vermont’s Tax Competitiveness, by William Ahern, November 17, 2009
- Map: Top Effective Marginal Tax Rates Under House Health Care Plan, November 16, 2009
- Baucus beats Pelosi on health tax policy, by William Ahern, November 6, 2009
- Those Hit by Health Care Surtax Would Pay 36% of Federal Income Taxes, November 5, 2009
- Remarks to the Tax Analysts Conference on the State Fiscal Crisis, by Joseph Henchman, October 30, 2009
- New House Health Care Plan Funded By Income Surtax, Medicare Cuts, October 30, 2009
- How the Pelosi and Baucus Health Care Reform Bills Are Financed, October 30, 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
- To Close the Deficit, Federal Income Tax Rates Would Have to Nearly Triple, October 22, 2009
- New Report Compares State and Local Government Tax Revenue Sources, October 9, 2009
- Where Do State and Local Governments Get Their Tax Revenue?, by Gerald Prante, October 9, 2009
- Oh, give me a home without a subsidized loan, by Patrick Fleenor, October 2, 2009
- Slide Show: Redistribution and the Impact of Obama's Policies, September 21, 2009
- Under Obama's Policies, Most Families Earning up to $109,000 Will Get More Back from Government Benefits Than They Pay in Taxes, September 21, 2009
- How Much Does President Obama’s Budget Redistribute Income?, by Patrick Fleenor and Gerald Prante, September 21, 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
- Fergus Cullen of the Yankee Institute for Public Policy: Connecticut Budget, September 16, 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
- Graph: Tax Burden of Top 1% Now Exceeds That of Bottom 95%, July 29, 2009
- The Economic Cost of High Tax Rates, by Robert Carroll, July 29, 2009
- Christian Science Monitor Story Features Tax Foundation Report on Income Redistribution, July 21, 2009
- ABCNews.com Article Highlights Tax Foundation Report on Health Care Surtax, July 20, 2009
- Los Angeles Times Columnist Tom Petruno Interviews Tax Foundation President Scott Hodge on House Health Care Surtax Plan, July 18, 2009
- New Surtax and Expiring Tax Cuts Could Hit Business Income Simultaneously, by Scott A. Hodge, July 17, 2009
- ABC News Senior White House Correspondent Jake Tapper Cites Tax Foundation President Scott Hodge, July 16, 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
- States Begin New Fiscal Year Following Many Tax Changes, July 13, 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
- Gerald Prante of the Tax Foundation: Income Redistribution Under President Obama, July 9, 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
- Jamie Story of the Grassroot Institute of Hawaii: Tax Hikes in the Aloha State, June 3, 2009
- A Golden Opportunity: California’s Budget Crisis Offers a Chance to Fix a Broken Tax System, by Joseph Henchman, May 18, 2009
- What is Tax Deferral? New Tax Foundation Video Aims to Educate Public About Critical Issue Involving America’s Global Economic Competitiveness, May 13, 2009
- Ending Tax Deferral Would Unduly Penalize American Businesses, May 13, 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
- Ari Fleischer: Reforming the Tax Code to Promote Economic Growth, Not Wealth Redistribution, April 15, 2009
- Topline Results for Tax Foundation's 2009 Survey of U.S. Attitudes on Taxes, Government Spending and Wealth Distribution, April 8, 2009
- Congressman Tom Price (R-GA): Obama Budget vs. GOP Alternative, April 8, 2009
- Kristina Rasmussen of the Illinois Policy Institute: Gov. Quinn's Tax Increase Proposal, April 1, 2009
- Proposed Tax on AIG Bonuses Raises Constitutional and Policy Concerns, by Joseph Henchman, March 27, 2009
- David Harsanyi of the Denver Post: The Politics of Taxes and Fiscal Policy in Colorado, March 18, 2009
- Robert Carroll of the Tax Foundation and Diane Lim Rogers of the Concord Coalition: Moving Forward with Bipartisan Tax Policy Reform, March 11, 2009
- Congressman Paul Ryan (R-WI): Tax, Monetary and Entitlement Policy Reform, March 4, 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
- Eight Tax Policy Questions for Senators John McCain and Barack Obama, September 26, 2008
- Tax Foundation Writes About "Non-Payers" in The Hill Congress Blog, September 22, 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
- How Much Federal Income Tax Do High-Income Taxpayers in Each State Pay?, August 1, 2008
- Summary of Federal Individual Income Tax Data by State, 2006 , August 1, 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
- Unique Opportunity Is at Hand for Far-Reaching Federal Tax Reform, by Scott A. Hodge, June 6, 2008
- Number of Paying and Non-Paying Tax Returns by Type of Return, 2005, June 2, 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
- Links to State Individual Income Tax Forms, February 15, 2008
- Nina Olson on Protecting Taxpayers' Rights, January 31, 2008
- Tax Foundation Comments on Proposed Stimulus Deal, by Nate Bailey, January 29, 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
- AMT Patch Finally Receives Congressional Approval, Sparing Taxpayers Higher Taxes and Delayed Refunds, December 19, 2007
- 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
- Economist Gerald Prante Discusses AMT on C-SPAN's Washington Journal, December 4, 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
- Impact of the Alternative Minimum Tax (AMT) by County, 2005, September 24, 2007
- Impact of the Alternative Minimum Tax (AMT) by Major City Areas, 2005 , September 24, 2007
- Impact of the Alternative Minimum Tax (AMT) by Congressional District, 2005 , September 24, 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
- Itemization Rates by State, 2005, July 24, 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
- Impact of the Alternative Minimum Tax (AMT) by State, 2005 , July 18, 2007
- Dividends and Capital Gains Income Compared to Other Income by State, 2005, July 16, 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
- Impact of Bush Tax Cuts on AMT and Non-AMT Returns for 2007 Under Current Law, 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
- Who Pays What on Tax Day, by Scott A. Hodge and Brian Phillips, April 15, 2007
- Fraction of Each Quintile's Total Tax Burden Accounted for by Each Type of Tax, Calendar Year 2004 , April 1, 2007
- Average Dollar Tax Burdens by Type of Federal Tax, Per Household, Calendar Year 2004 , April 1, 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
- History of Alternative Minimum Tax (AMT) Returns and Liabilities, 1970-2005, February 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
- Federal Individual Income Tax Burden by County, 2004, January 17, 2007
- IRS Data Reveal Which Congressional Districts Pay the Highest Federal Income Taxes, by Gerald Prante, January 17, 2007
- Federal Individual Income Tax Burden by Major City Area, 2004, January 17, 2007
- Federal Individual Income Tax Burden by Congressional District, 2004, 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
- Cleaning Up The AMT Mess Requires More Than A Quick Fix, by Gerald Prante, January 8, 2007
- New Congress Should Call Truce on Tax Credits, by Scott A. Hodge, December 28, 2006
- 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
- Tyranny of California's Nonpayers, by Scott A. Hodge, June 6, 2006
- Who Really Benefits from the Extended Tax Cuts?, by Scott A. Hodge, May 17, 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
- Taxable Dividend Income by State, 2000, 2003, December 7, 2005
- 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
- Shrinking Pool of Taxpayers a Puzzle for Tax Reform Panel, by Scott A. Hodge, October 14, 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
- 1913 Internal Revenue Service 1040 Form, January 1, 2005
- Dates of Adoption of Major State Taxes, January 1, 2005
- 67th National Conference and Annual Dinner, November 18, 2004
- Tax Policy and the 2004 Elections, by Scott A. Hodge, November 3, 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
- Have the Stars Aligned for Tax Reform?, by Scott A. Hodge, March 1, 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
- Income and the Art of Tax Distribution Analysis, by J. D. Foster, Ph.D., August 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
- Links to Other Tax Policy Resources, December 31, 1969