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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Billionaires Income Tax proposal seeks to ensure that U.S. ultra-wealthy pay their fair share in taxes

Inequality & MobilityTax & Macroeconomics
Equitable Recovery

The economic evidence behind 10 policies in the Build Back Better Act

LaborTax & MacroeconomicsFamilies
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Millionaire Migration After the Trump Tax Bill: Implications for Progressive Taxation

Inequality & MobilityTax & Macroeconomics
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NBER Summer Institute 2021 Round-up: Week 2

CompetitionLaborTax & MacroeconomicsInequality & Mobility
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The relationship between taxation and U.S. economic growth

Tax & Macroeconomics
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The sources and size of tax evasion in the United States

Tax & Macroeconomics
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How inequities in U.S. taxation can perpetuate systemic racism

Inequality & MobilityTax & Macroeconomics
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Uncertainty about the size of annual tax refunds hinders the effectiveness of tax-based U.S. redistribution

Tax & MacroeconomicsInequality & Mobility
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Tax Refund Uncertainty: Evidence and Welfare Implications

Tax & MacroeconomicsFamiliesInequality & Mobility
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Tax evasion at the top of the U.S. income distribution and how to fight it

Tax & Macroeconomics
working paper

Tax Evasion at the Top of the Income Distribution: Theory and Evidence

Tax & Macroeconomics
Executive action to spur equitable growth

Executive actions to reform the cost-benefit analysis of U.S. tax regulations

Tax & Macroeconomics
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