Topic Individual Taxation

Individual income taxes and payroll taxes account for the majority of federal revenues. They raise revenues that pay for U.S. government services and do so in a progressive fashion, reducing inequality. Equitable Growth aims to foster a robust discussion of the impact of changes in individual tax policy on the well-being of families across the income distribution.

Featured work

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Factsheet: What the research says about the economics of the 2021 enhanced Child Tax Credit

FamiliesTax & Macroeconomics
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Taxing the rich: The effect of tax reform and the COVID-19 pandemic on tax flight among U.S. millionaires

Tax & MacroeconomicsInequality & Mobility
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Fighting tax evasion by the wealthy can raise revenue and restore the integrity of the U.S. tax system

Tax & Macroeconomics
report

Net worth taxes: What they are and how they work

Tax & Macroeconomics
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U.S. tax policy for equitable growth

Tax & Macroeconomics
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Taxing wealth by taxing investment income: An introduction to mark-to-market taxation

Tax & Macroeconomics

Explore Content in Individual Taxation143

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Request for proposals: Research grants for early career scholars

CompetitionLaborTax & MacroeconomicsFamiliesInequality & Mobility
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Allowing the 2017 estate tax changes to expire will reduce U.S. inequality and promote economic growth and opportunity

Inequality & MobilityTax & Macroeconomics
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Equitable Growth’s ‘Econ 101’ offered congressional staffers a rundown of the contours of U.S. tax policy

Tax & Macroeconomics
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Equitable Growth hosts event featuring Sen. Elizabeth Warren on pro-growth tax reform in 2025

Tax & Macroeconomics
Past Event

The Promise of Equitable and Pro-Growth Tax Reform

Tax & Macroeconomics
working paper

Behavioral Responses to Wealth Taxation: Evidence from Colombia

Tax & Macroeconomics
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2017 tax cut for pass-through business owners exacerbated inequality and failed to deliver economic benefits

Tax & Macroeconomics
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Factsheet: What the research says about taxing pass-through businesses

Tax & Macroeconomics
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Enhanced Child Tax Credit helped U.S. families afford life-enhancing necessities and cope with inflation

Inequality & MobilityFamiliesTax & Macroeconomics
working paper

Spending Responses to the Child Tax Credit Expansions

Inequality & MobilityFamiliesTax & Macroeconomics
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Request for Proposals: How effective was the fiscal response to the COVID-19 recession for workers?

CompetitionLaborTax & MacroeconomicsFamiliesInequality & Mobility
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Closing the billionaire borrowing loophole would strengthen the progressivity of the U.S. tax code

Tax & Macroeconomics
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