Tax & Macroeconomics Individual Taxation
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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.

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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
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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
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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
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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
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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 Taxation147

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Enhanced Child Tax Credit helped U.S. families afford life-enhancing necessities and cope with inflation

By David S. Mitchell,

April 2, 2024

April 2, 2024

David S. Mitchell,
Inequality & MobilityFamiliesTax & Macroeconomics
TOPICS: 3
Economic Mobility, Economic Wellbeing, Individual Taxation
TOPICS: Economic Mobility, Economic Wellbeing, Individual Taxation
working paper

Spending Responses to the Child Tax Credit Expansions

By Jonathan Fisher, Jake Schild, David Johnson,

April 2, 2024

April 2, 2024

Jonathan Fisher, Jake Schild, David Johnson,
Inequality & MobilityFamiliesTax & Macroeconomics
TOPICS: 3
Economic Mobility, Economic Wellbeing, Individual Taxation
TOPICS: Economic Mobility, Economic Wellbeing, Individual Taxation
report

Request for Proposals: How effective was the fiscal response to the COVID-19 recession for workers?

By Equitable Growth,

March 18, 2024

March 18, 2024

Equitable Growth,
CompetitionLaborTax & MacroeconomicsFamiliesInequality & Mobility
TOPICS: 26
Anticompetitive Conduct, Antitrust Enforcement, Bargaining Power, Business Taxation, Childcare & Early Education, 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, Minimum Wage, Monetary Policy, Monopsony, Paid Leave, Poverty, Race & Ethnicity, Taxes, Inequality & Growth, Unemployment Insurance
TOPICS: Anticompetitive Conduct, Antitrust Enforcement, Bargaining Power, Business Taxation, Childcare & Early Education, 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, Minimum Wage, Monetary Policy, Monopsony, Paid Leave, Poverty, Race & Ethnicity, Taxes, Inequality & Growth, Unemployment Insurance
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Closing the billionaire borrowing loophole would strengthen the progressivity of the U.S. tax code

By Edward Fox, Zachary Liscow,

February 5, 2024

February 5, 2024

Edward Fox, Zachary Liscow,
Tax & Macroeconomics
TOPICS: 3
Credit & Debt, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Credit & Debt, Individual Taxation, Taxes, Inequality & Growth
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Doubling down on cuts to the IRS is bad for the federal budget and for tax fairness in the United States

By David S. Mitchell,

January 9, 2024

January 9, 2024

David S. Mitchell,
Tax & Macroeconomics
TOPICS: 3
Fiscal Policy, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Fiscal Policy, Individual Taxation, Taxes, Inequality & Growth
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Six years later, more evidence shows the Tax Cuts and Jobs Act benefits U.S. business owners and executives, not average workers

By David S. Mitchell,

December 20, 2023

December 20, 2023

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

Request for proposals: Research grants for early career scholars

By Equitable Growth,

November 30, 2023

November 30, 2023

Equitable Growth,
CompetitionLaborTax & MacroeconomicsFamiliesInequality & Mobility
TOPICS: 28
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, Post-secondary Education, Poverty, Race & Ethnicity, Taxes, Inequality & Growth
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, Post-secondary Education, Poverty, Race & Ethnicity, Taxes, Inequality & Growth
working paper

The Rise of Pass-Throughs: an Empirical Investigation

By Sebastian Dyrda, Benjamin Pugsley,

September 26, 2023

September 26, 2023

Sebastian Dyrda, Benjamin Pugsley,
Tax & Macroeconomics
TOPICS: 2
Business Taxation, Individual Taxation
TOPICS: Business Taxation, Individual Taxation
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Money for nothing: The Qualified Small Business Stock capital gains exclusion is a giveaway to wealthy investors, startup founders, and their employees

By Manoj Viswanathan,

June 8, 2023

June 8, 2023

Manoj Viswanathan,
Tax & Macroeconomics
TOPICS: 3
Fiscal Policy, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Fiscal Policy, Individual Taxation, Taxes, Inequality & Growth
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New IRS report examines free tax filing option to reduce the cost and complexity for U.S. taxpayers

By Andre Gobbo,

June 1, 2023

June 1, 2023

Andre Gobbo,
Inequality & MobilityTax & Macroeconomics
TOPICS: 5
Economic Inequality, Income & Earnings Volatility, Individual Taxation, Race & Ethnicity, Taxes, Inequality & Growth
TOPICS: Economic Inequality, Income & Earnings Volatility, Individual Taxation, Race & Ethnicity, Taxes, Inequality & Growth
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Equitable Growth grantee Gabriel Zucman awarded the 2023 John Bates Clark Medal

By Equitable Growth,

May 9, 2023

May 9, 2023

Equitable Growth,
Tax & MacroeconomicsInequality & Mobility
TOPICS: 5
Business Taxation, Economic Inequality, Income & Earnings Volatility, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Economic Inequality, Income & Earnings Volatility, Individual Taxation, Taxes, Inequality & Growth
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A missed opportunity to expand the Child Tax Credit will affect U.S. families and the broader economy now and for years to come

By Equitable Growth,

December 21, 2022

December 21, 2022

Equitable Growth,
Inequality & MobilityFamiliesTax & Macroeconomics
TOPICS: 9
Economic Inequality, Economic Wellbeing, Fiscal Policy, Gender, Income & Earnings Volatility, Individual Taxation, Poverty, Race & Ethnicity, Taxes, Inequality & Growth
TOPICS: Economic Inequality, Economic Wellbeing, Fiscal Policy, Gender, Income & Earnings Volatility, Individual Taxation, Poverty, Race & Ethnicity, Taxes, Inequality & Growth
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