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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Slide presentation: Cost benefit analysis of tax regulations

Tax & Macroeconomics
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Do pass-through owners pass tax burdens through to their workers?

Tax & Macroeconomics
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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
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