This paper examines the relationship between personal income tax and economic growth in OECD countries. Through a comprehensive review of existing literature and empirical studies, the complex and multifaceted nature of this relationship is explored. The findings suggest that well-designed progressive tax systems can positively impact economic growth by funding public investments in education, infrastructure, and social programs, leading to enhanced human capital development and productivity. This paper concludes that while the impact of personal income tax on economic growth varies based on specific contexts, tax policies play a crucial role in shaping economic outcomes. Future research should continue to explore the intricacies of tax policy design to inform evidence-based policy decisions aimed at fostering sustainable and inclusive economic development in OECD countries.