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
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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 Taxation140

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U.S. tax policy for equitable growth

Tax & Macroeconomics
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Assessing the economic effects of the Tax Cuts and Jobs Act

Tax & Macroeconomics
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Presentation: U.S. Inequality and Recent Tax Changes

Tax & Macroeconomics
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The Tax Foundation’s treatment of the estate tax in its macroeconomic model

Tax & Macroeconomics
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The blueprint for a perpetual wealth machine for the very richest U.S. families

Inequality & MobilityTax & Macroeconomics
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Republican tax plan slams workers and job creators in favor of the rich and inherited wealth

Tax & Macroeconomics
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Tax Reform and Equitable Growth

Tax & Macroeconomics
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The ‘Unified Framework’ is a proposal for two new wasteful tax expenditures

Tax & Macroeconomics
In Conversation

In conversation with Kimberly Clausing

Tax & Macroeconomics
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Do Americans think we should tax wealth?

Tax & Macroeconomics
working paper

Do Americans want to tax capital? Evidence from online surveys

Tax & Macroeconomics
Past Event

Research on Tap: Promoting equitable growth through tax reform

Tax & Macroeconomics
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