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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The other two-tiered U.S. tax system: How pass-through businesses let the ultra-wealthy dodge federal taxes

Tax & Macroeconomics
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Factsheet: Using asset limits in public benefit programs

Inequality & MobilityFamiliesTax & Macroeconomics
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Accounting for capital gains in income significantly increases U.S. inequality

Inequality & MobilityTax & Macroeconomics
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The 10 worst policies for equitable economic growth in the 2025 budget reconciliation law

Tax & MacroeconomicsFamiliesInequality & Mobility
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The ‘funny math’ of top U.S. tax rates

Tax & Macroeconomics
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Net worth taxes: What they are and how they work

Tax & Macroeconomics

Explore Content in Individual Taxation168

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Is Taxing Wealth Possible? Practical? Desirable? Yes, if we’re smart about it

Tax & Macroeconomics
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The other two-tiered U.S. tax system: How pass-through businesses let the ultra-wealthy dodge federal taxes

Tax & Macroeconomics
post

Factsheet: Using asset limits in public benefit programs

Inequality & MobilityFamiliesTax & Macroeconomics
post

ASSA 2026 Round-up: Day 2

LaborFamiliesCompetitionInequality & MobilityTax & Macroeconomics
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Accounting for capital gains in income significantly increases U.S. inequality

Inequality & MobilityTax & Macroeconomics
post

The 10 worst policies for equitable economic growth in the 2025 budget reconciliation law

Tax & MacroeconomicsFamiliesInequality & Mobility
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Congressional Republicans’ budget bill is the most regressive in at least 40 years

Tax & MacroeconomicsInequality & MobilityFamilies
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Testimony by Michael Linden on “The Big Beautiful Betrayal—Working Folks Pay While The Mega Rich Profit”

Tax & Macroeconomics
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The ‘funny math’ of top U.S. tax rates

Tax & Macroeconomics
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Factsheet: What we know about the federal employer-provided child care credit and how can it be better used by businesses

FamiliesTax & Macroeconomics
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Request for Proposals: The economic effects of the Inflation Reduction Act

LaborCompetitionTax & MacroeconomicsFamiliesInequality & Mobility
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The qualified small business stock exclusion overwhelmingly benefits the wealthy and should be reformed in 2025

Tax & MacroeconomicsInequality & Mobility
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