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

working paper

Do Americans want to tax capital? Evidence from online surveys

Tax & Macroeconomics
Past Event

Research on Tap: Promoting equitable growth through tax reform

Tax & Macroeconomics
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The forces behind the highly unequal U.S. wealth distribution

Inequality & MobilityTax & Macroeconomics
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Expanding the Earned Income Tax Credit is worth exploring in the U.S. tax reform debate

Tax & Macroeconomics
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U.S. tax cuts for the rich won’t deliver gains for everyone

Tax & Macroeconomics
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Issue brief: If U.S. tax reform delivers equitable growth, a distribution table will show it

Tax & Macroeconomics
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How would homebuyers respond to a less generous U.S. mortgage interest deduction?

Tax & Macroeconomics
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Conservation easements and tax policies in the United States

Tax & Macroeconomics
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Home is where the government subsidy is

Tax & MacroeconomicsFamilies
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A premature promise on tax rates could threaten tax reform

Tax & Macroeconomics
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A few graphs for Tax Day 2017

Tax & Macroeconomics
working paper

Tax cuts for whom? Heterogeneous effects of income tax changes on growth and employment

Tax & Macroeconomics
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