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.

Featured work

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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
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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
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
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U.S. tax policy for equitable growth

By Greg Leiserson,

June 14, 2018

June 14, 2018

Greg Leiserson,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
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Taxing wealth by taxing investment income: An introduction to mark-to-market taxation

By Greg Leiserson, Will McGrew,

September 11, 2019

September 11, 2019

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

Explore Content in Individual Taxation147

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New U.S. Treasury Department research shows that it pays to be an S corporation

By Michael Linden,

December 16, 2024

December 16, 2024

Michael Linden,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
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Addressing pervasive tax evasion by cryptocurrency users

By Magne Mogstad, Tom Meling, Arnstein Vestre,

November 21, 2024

November 21, 2024

Magne Mogstad, Tom Meling, Arnstein Vestre,
Tax & Macroeconomics
TOPICS: 3
Fiscal Policy, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Fiscal Policy, Individual Taxation, Taxes, Inequality & Growth
working paper

Crypto Tax Evasion

By Magne Mogstad, Tom Meling, Arnstein Vestre,

November 21, 2024

November 21, 2024

Magne Mogstad, Tom Meling, Arnstein Vestre,
Tax & Macroeconomics
TOPICS: 2
Individual Taxation, Taxes, Inequality & Growth
TOPICS: Individual Taxation, Taxes, Inequality & Growth
report

Request for Proposals: Promoting competition and supporting workers in an era of AI innovation

By Equitable Growth,

November 20, 2024

November 20, 2024

Equitable Growth,
LaborCompetitionTax & MacroeconomicsFamiliesInequality & Mobility
TOPICS: 33
AI, tech, & the economy, 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, Pay Equity, Post-secondary Education, Poverty, Race & Ethnicity, Schedule Stability, Taxes, Inequality & Growth, Unemployment Insurance, Wage Stagnation
TOPICS: AI, tech, & the economy, 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, Pay Equity, Post-secondary Education, Poverty, Race & Ethnicity, Schedule Stability, Taxes, Inequality & Growth, Unemployment Insurance, Wage Stagnation
report

Request for proposals: Research grants for early career scholars

By Equitable Growth,

October 30, 2024

October 30, 2024

Equitable Growth,
CompetitionLaborTax & MacroeconomicsFamiliesInequality & Mobility
TOPICS: 32
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, Pay Equity, Post-secondary Education, Poverty, Race & Ethnicity, Schedule Stability, Taxes, Inequality & Growth, Unemployment Insurance, Wage Stagnation
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, Pay Equity, Post-secondary Education, Poverty, Race & Ethnicity, Schedule Stability, Taxes, Inequality & Growth, Unemployment Insurance, Wage Stagnation
report

Allowing the 2017 estate tax changes to expire will reduce U.S. inequality and promote economic growth and opportunity

By Jean Ross,

October 9, 2024

October 9, 2024

Jean Ross,
Inequality & MobilityTax & Macroeconomics
TOPICS: 3
Economic Inequality, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Economic Inequality, Individual Taxation, Taxes, Inequality & Growth
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Equitable Growth’s ‘Econ 101’ offered congressional staffers a rundown of the contours of U.S. tax policy

By Equitable Growth,

October 2, 2024

October 2, 2024

Equitable Growth,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
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Equitable Growth hosts event featuring Sen. Elizabeth Warren on pro-growth tax reform in 2025

By Equitable Growth,

June 20, 2024

June 20, 2024

Equitable Growth,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
Past Event

The Promise of Equitable and Pro-Growth Tax Reform

June 17, 2024 12:30PM - 3:30PM

Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
working paper

Behavioral Responses to Wealth Taxation: Evidence from Colombia

By Juliana Londoño-Vélez, Javier Avila-Mahecha,

May 14, 2024

May 14, 2024

Juliana Londoño-Vélez, Javier Avila-Mahecha,
Tax & Macroeconomics
TOPICS: 2
Individual Taxation, Taxes, Inequality & Growth
TOPICS: Individual Taxation, Taxes, Inequality & Growth
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2017 tax cut for pass-through business owners exacerbated inequality and failed to deliver economic benefits

By David S. Mitchell,

May 1, 2024

May 1, 2024

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: What the research says about taxing pass-through businesses

By David S. Mitchell,

April 30, 2024

April 30, 2024

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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