Tax & Macroeconomics Individual Taxation
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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.

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

By David S. Mitchell,

April 15, 2026

April 15, 2026

David S. Mitchell,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
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Factsheet: Using asset limits in public benefit programs

By Megan Rivera,

March 10, 2026

March 10, 2026

Megan Rivera,
Inequality & MobilityFamiliesTax & Macroeconomics
TOPICS: 5
Economic Mobility, Economic Wellbeing, Income & Earnings Volatility, Individual Taxation, Poverty
TOPICS: Economic Mobility, Economic Wellbeing, Income & Earnings Volatility, Individual Taxation, Poverty
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Accounting for capital gains in income significantly increases U.S. inequality

By Austin Clemens,

July 15, 2025

July 15, 2025

Austin Clemens,
Inequality & MobilityTax & Macroeconomics
TOPICS: 4
Economic Inequality, GDP 2.0, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Economic Inequality, GDP 2.0, Individual Taxation, Taxes, Inequality & Growth
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The 10 worst policies for equitable economic growth in the 2025 budget reconciliation law

By David S. Mitchell,

July 14, 2025

July 14, 2025

David S. Mitchell,
Tax & MacroeconomicsFamiliesInequality & Mobility
TOPICS: 6
Business Taxation, Childcare & Early Education, Economic Inequality, Economic Wellbeing, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Childcare & Early Education, Economic Inequality, Economic Wellbeing, Individual Taxation, Taxes, Inequality & Growth
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The ‘funny math’ of top U.S. tax rates

By Patrick Driessen, David S. Mitchell,

June 11, 2025

June 11, 2025

Patrick Driessen, David S. Mitchell,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
report

Net worth taxes: What they are and how they work

By Greg Leiserson, Will McGrew, Raksha Kopparam,

March 21, 2019

March 21, 2019

Greg Leiserson, Will McGrew, Raksha Kopparam,
Tax & Macroeconomics
TOPICS: 2
Individual Taxation, Taxes, Inequality & Growth
TOPICS: Individual Taxation, Taxes, Inequality & Growth

Explore Content in Individual Taxation168

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Six years later, more evidence shows the Tax Cuts and Jobs Act benefits U.S. business owners and executives, not average workers

By David S. Mitchell,

December 20, 2023

December 20, 2023

David S. Mitchell,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
report

Request for proposals: Research grants for early career scholars

By Equitable Growth,

November 30, 2023

November 30, 2023

Equitable Growth,
CompetitionLaborTax & MacroeconomicsFamiliesInequality & Mobility
TOPICS: 28
Anticompetitive Conduct, Antitrust Enforcement, Bargaining Power, Business Taxation, Childcare & Early Education, Climate, Concentration, Credit & Debt, Economic Inequality, Economic Mobility, Economic Wellbeing, Economics of Place, Fiscal Policy, GDP 2.0, Gender, Health, Income & Earnings Volatility, Individual Taxation, Job Mobility, K-12, Minimum Wage, Monetary Policy, Monopsony, Paid Leave, Post-secondary Education, Poverty, Race & Ethnicity, Taxes, Inequality & Growth
TOPICS: Anticompetitive Conduct, Antitrust Enforcement, Bargaining Power, Business Taxation, Childcare & Early Education, Climate, Concentration, Credit & Debt, Economic Inequality, Economic Mobility, Economic Wellbeing, Economics of Place, Fiscal Policy, GDP 2.0, Gender, Health, Income & Earnings Volatility, Individual Taxation, Job Mobility, K-12, Minimum Wage, Monetary Policy, Monopsony, Paid Leave, Post-secondary Education, Poverty, Race & Ethnicity, Taxes, Inequality & Growth
working paper

The Rise of Pass-Throughs: an Empirical Investigation

By Sebastian Dyrda, Benjamin Pugsley,

September 26, 2023

September 26, 2023

Sebastian Dyrda, Benjamin Pugsley,
Tax & Macroeconomics
TOPICS: 2
Business Taxation, Individual Taxation
TOPICS: Business Taxation, Individual Taxation
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Money for nothing: The Qualified Small Business Stock capital gains exclusion is a giveaway to wealthy investors, startup founders, and their employees

By Manoj Viswanathan,

June 8, 2023

June 8, 2023

Manoj Viswanathan,
Tax & Macroeconomics
TOPICS: 3
Fiscal Policy, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Fiscal Policy, Individual Taxation, Taxes, Inequality & Growth
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New IRS report examines free tax filing option to reduce the cost and complexity for U.S. taxpayers

By Andre Gobbo,

June 1, 2023

June 1, 2023

Andre Gobbo,
Inequality & MobilityTax & Macroeconomics
TOPICS: 5
Economic Inequality, Income & Earnings Volatility, Individual Taxation, Race & Ethnicity, Taxes, Inequality & Growth
TOPICS: Economic Inequality, Income & Earnings Volatility, Individual Taxation, Race & Ethnicity, Taxes, Inequality & Growth
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Equitable Growth grantee Gabriel Zucman awarded the 2023 John Bates Clark Medal

By Equitable Growth,

May 9, 2023

May 9, 2023

Equitable Growth,
Tax & MacroeconomicsInequality & Mobility
TOPICS: 5
Business Taxation, Economic Inequality, Income & Earnings Volatility, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Economic Inequality, Income & Earnings Volatility, Individual Taxation, Taxes, Inequality & Growth
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A missed opportunity to expand the Child Tax Credit will affect U.S. families and the broader economy now and for years to come

By Equitable Growth,

December 21, 2022

December 21, 2022

Equitable Growth,
Inequality & MobilityFamiliesTax & Macroeconomics
TOPICS: 9
Economic Inequality, Economic Wellbeing, Fiscal Policy, Gender, Income & Earnings Volatility, Individual Taxation, Poverty, Race & Ethnicity, Taxes, Inequality & Growth
TOPICS: Economic Inequality, Economic Wellbeing, Fiscal Policy, Gender, Income & Earnings Volatility, Individual Taxation, Poverty, Race & Ethnicity, Taxes, Inequality & Growth
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Fighting tax evasion by the wealthy can raise revenue and restore the integrity of the U.S. tax system

By Jeanne Bomare, Daniel Reck,

December 20, 2022

December 20, 2022

Jeanne Bomare, Daniel Reck,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
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Factsheet: What the research says about the economics of the 2021 enhanced Child Tax Credit

By Equitable Growth,

November 29, 2022

November 29, 2022

Equitable Growth,
FamiliesTax & Macroeconomics
TOPICS: 3
Economic Wellbeing, Fiscal Policy, Individual Taxation
TOPICS: Economic Wellbeing, Fiscal Policy, Individual Taxation
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Taxing the rich: The effect of tax reform and the COVID-19 pandemic on tax flight among U.S. millionaires

By Cristobal Young, Ithai Lurie,

July 28, 2022

July 28, 2022

Cristobal Young, Ithai Lurie,
Tax & MacroeconomicsInequality & Mobility
TOPICS: 4
Business Taxation, Economics of Place, Fiscal Policy, Individual Taxation
TOPICS: Business Taxation, Economics of Place, Fiscal Policy, Individual Taxation
working paper

Taxing the Rich: How Incentives and Embeddedness Shape Millionaire Tax Flight

By Cristobal Young, Ithai Lurie,

July 28, 2022

July 28, 2022

Cristobal Young, Ithai Lurie,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Fiscal Policy, Individual Taxation
TOPICS: Business Taxation, Fiscal Policy, Individual Taxation
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Retirement tax incentives supercharge the fortunes of wealthy Americans

By David S. Mitchell,

March 17, 2022

March 17, 2022

David S. Mitchell,
Inequality & MobilityTax & Macroeconomics
TOPICS: 3
Economic Inequality, Individual Taxation, Race & Ethnicity
TOPICS: Economic Inequality, Individual Taxation, Race & Ethnicity
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