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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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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Calculating the leak in Okun’s bucket

Inequality & MobilityTax & Macroeconomics
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A look at U.S. tax rates at the top

Tax & Macroeconomics
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Conventional, one-dimensional policies will not reverse U.S. income inequality growth

Inequality & MobilityTax & Macroeconomics
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