Tax & Macroeconomics Individual Taxation
Back to Tax & Macroeconomics
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

post

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
post

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
post

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
post

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
post

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 Taxation154

Reset
post

New research finds capital gains are highly concentrated and hardly taxed, underscoring widespread U.S. inequality

By Jacob Robbins, Cole Campbell, Sam Wylde,

February 26, 2025

February 26, 2025

Jacob Robbins, Cole Campbell, Sam Wylde,
Tax & Macroeconomics
TOPICS: 1
Individual Taxation
TOPICS: Individual Taxation
working paper

The distribution of capital gains in the United States

By Cole Campbell, Jacob Robbins, Sam Wylde,

February 26, 2025

February 26, 2025

Cole Campbell, Jacob Robbins, Sam Wylde,
Tax & Macroeconomics
TOPICS: 1
Individual Taxation
TOPICS: Individual Taxation
report

Tax avoidance among large, complex partnerships in the United States

By David S. Mitchell,

February 12, 2025

February 12, 2025

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

The Spiderweb of Partnership Tax Structures

By Ryan Hess, Emily Black, Zaynah Javed, Jonathan Hennessy, Rebecca Lester, Jacob Goldin, Daniel Ho, Annette Portz,

February 12, 2025

February 12, 2025

Ryan Hess, Emily Black, Zaynah Javed, Jonathan Hennessy, Rebecca Lester, Jacob Goldin, Daniel Ho, Annette Portz,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
post

Pro-growth tax reform in 2025 would boost the U.S. economy for years to come

By Shayna Strom,

January 15, 2025

January 15, 2025

Shayna Strom,
Tax & MacroeconomicsInequality & Mobility
TOPICS: 4
Business Taxation, Economic Inequality, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Economic Inequality, Individual Taxation, Taxes, Inequality & Growth
post

ASSA 2025 Round-up: Day 3

By Equitable Growth,

January 6, 2025

January 6, 2025

Equitable Growth,
FamiliesInequality & MobilityTax & MacroeconomicsLabor
TOPICS: 8
Childcare & Early Education, Economic Inequality, Economic Wellbeing, Economics of Place, Individual Taxation, Minimum Wage, Race & Ethnicity, Taxes, Inequality & Growth
TOPICS: Childcare & Early Education, Economic Inequality, Economic Wellbeing, Economics of Place, Individual Taxation, Minimum Wage, Race & Ethnicity, Taxes, Inequality & Growth
post

ASSA 2025 Round-up: Day 2

By Equitable Growth,

January 5, 2025

January 5, 2025

Equitable Growth,
Tax & MacroeconomicsInequality & MobilityFamilies
TOPICS: 8
Credit & Debt, Economic Inequality, Economic Wellbeing, Gender, Health, Individual Taxation, Post-secondary Education, Taxes, Inequality & Growth
TOPICS: Credit & Debt, Economic Inequality, Economic Wellbeing, Gender, Health, Individual Taxation, Post-secondary Education, Taxes, Inequality & Growth
post

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
post

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
Load More
Connect with us!

Explore the Equitable Growth network of experts around the country and get answers to today's most pressing questions!

Get in Touch