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 Taxation157

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The “silver spoon” tax: how to strengthen wealth transfer taxation

Inequality & MobilityTax & Macroeconomics
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The evolution of wealth inequality and social mobility in the U.S.

Tax & Macroeconomics
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Income and earnings mobility in U.S. tax data

Inequality & MobilityTax & Macroeconomics
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Financial behavior and uncertain tax refunds: a new test of precautionary saving among low-income households

Tax & Macroeconomics
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Measuring the effects of debt forgiveness

Tax & Macroeconomics
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The effects of a progressive tax system on innovation and growth

Tax & Macroeconomics
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Inequality and fiscal balance: Is U.S. capital income actually taxed and why?

Tax & Macroeconomics
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Thinking about wealth taxes

Tax & Macroeconomics
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The Earned Income Tax Credit

Tax & MacroeconomicsFamilies
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The upside of expanding access to the Earned Income Tax Credit

Tax & MacroeconomicsLabor
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There’s more to capital taxation than capital gains

Tax & Macroeconomics
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How tax expenditures distort our understanding of the U.S. tax code

Tax & Macroeconomics
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