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

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Remembering who pays Uncle Sam this year’s Tax Day

Tax & Macroeconomics
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Should the U.S. tax deduction for charitable contributions be more equitable?

Tax & Macroeconomics
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House Speaker Ryan’s tax reform plan is not ready for prime time

Tax & Macroeconomics
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U.S. homeownership tax policies are expensive and inequitable

Tax & Macroeconomics
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A Child Tax Credit primer

Tax & Macroeconomics
working paper

Taxing the rich more: Preliminary evidence from the 2013 tax increase

Tax & Macroeconomics
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Taxing the rich more—evidence from the 2013 federal tax increase

Tax & Macroeconomics
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Delivering equitable growth: strategies for the next Administration

Tax & MacroeconomicsFamiliesCompetitionInequality & MobilityLabor
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Expand Social Security

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

Inequality & MobilityTax & Macroeconomics
grant

The evolution of wealth inequality and social mobility in the U.S.

Tax & Macroeconomics
working paper

Income and earnings mobility in U.S. tax data

Inequality & MobilityTax & Macroeconomics
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