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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The forces behind the highly unequal U.S. wealth distribution

Inequality & MobilityTax & Macroeconomics
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Expanding the Earned Income Tax Credit is worth exploring in the U.S. tax reform debate

Tax & Macroeconomics
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U.S. tax cuts for the rich won’t deliver gains for everyone

Tax & Macroeconomics
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Issue brief: If U.S. tax reform delivers equitable growth, a distribution table will show it

Tax & Macroeconomics
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How would homebuyers respond to a less generous U.S. mortgage interest deduction?

Tax & Macroeconomics
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Conservation easements and tax policies in the United States

Tax & Macroeconomics
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Home is where the government subsidy is

Tax & MacroeconomicsFamilies
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A premature promise on tax rates could threaten tax reform

Tax & Macroeconomics
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A few graphs for Tax Day 2017

Tax & Macroeconomics
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Tax cuts for whom? Heterogeneous effects of income tax changes on growth and employment

Tax & Macroeconomics
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Remembering who pays Uncle Sam this year’s Tax Day

Tax & Macroeconomics
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Should the U.S. tax deduction for charitable contributions be more equitable?

Tax & Macroeconomics
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