Marginal Tax Rates

Tables:

• (May 19, 2011) - T11-0123 - Baseline Tables: Difference Between Marginal Tax Rate and Statutory Tax Rate by Filing Status, AMT Liability and Cash Income Level; Baseline: Current Law, 2011
  Average difference between effective marginal tax rate and statutory tax rate, under current law by filing status and cash income level, 2011.
• (May 19, 2011) - T11-0122 - Baseline Tables: Marginal Tax Rate Against Statutory Tax Rate by Filing Status, AMT Liability and Cash Income Level; Baseline: Current Law, 2011
  Distribution of tax filers with effective marginal tax rate less than, equal to, or greater than statutory tax rate, under current law by filing status, AMT liability and cash income level, 2011.
• (May 19, 2011) - T11-0121 - Baseline Tables: Marginal Tax Rates by Filing Status and Cash Income Level; Baseline: Current Law, 2011
  Distribution of effective marginal tax rate under current law by filing status and cash income level, 2011.
• (Jul 28, 2010) - T10-0186 - Business Income by Marginal Tax Rates; Baseline: Current Policy Plus Administration's Upper-Income Tax Proposals, 2011
  Distribution of business income by statutory marginal tax rates under 2011 current policy plus the Administration's upper-income tax proposals; increase in rates for the top two brackets, increased rate for capital gains for top two tax brackets, Pease and Pep.
• (Mar 20, 2009) - T09-0175 - Charitable Contributions by Statutory Tax Rate, 2011
  2011 distribution of tax units with charitable contributions by statutory tax rate assuming the Administration's Fiscal Year 2010 Budget is enacted.
• (Mar 17, 2009) - T09-0169 - Distribution of Tax Units with Small Business Income by Statutory Marginal Tax Rate, 2009
  2009 distribution, by statutory marginal tax rate, of tax units with small business income.
• (Nov 04, 2008) - T08-0253 - Income Subject to Tax and Effective Marginal Tax Rates in the Regular Income Tax and the AMT Among AMT Taxpayers, Current Law
  Comparison of income subject to tax and effective marginal tax rates under current law regular tax and current law AMT by cash income for the years 2008-2010.
• (May 20, 2008) - T08-0076 - Distribution of Tax Units with Business Income by Statutory Marginal Tax Rate, 2009
  Distribution of all tax units and tax units with business income by statutory marginal tax rate. Also presents the distribution of tax units by share of total income derived from business sources and statutory tax rate and the average share of income derived from business sources by stautory tax rate.
• (Oct 29, 2007) - T07-0314 - Change in Marginal Tax Rate on Capital Gains Due To HR 3970, The Tax Reduction and Reform Act of 2007, Distribution of Tax Units by Change, 2008
  2008 Distribution of tax units by cash income level by the change in the marginal tax rate on their capital gains resulting from HR 3970, The Tax Reduction and Reform Act of 2007
• (Oct 29, 2007) - T07-0313 - Change in Marginal Tax Rate on Wages Due To HR 3970, The Tax Reduction and Reform Act of 2007, Distribution of Tax Units by Change, 2008
  2008 Distribution of tax units by cash income level by the change in the marginal tax rate on their wages resulting from HR 3970, The Tax Reduction and Reform Act of 2007
• (Apr 27, 2007) - T07-0131 - Distribution of Tax Units with Small Business Income, 2007
  Most tax units with business income face low tax rates but a significant number fall under the alternative minimum tax (AMT). Nearly two-thirds of tax units reporting income on Schedules C, E, or F will face marginal tax rates no higher than 15 percent in 2007. Most of those facing higher rates will be on the AMT, typically at a 26 percent tax rate. Less than two percent will face the maximum individual tax rate of 35 percent.
• (Feb 14, 2007) - T07-0086 - Number of Tax Units by Tax Bracket, 2006-2007
  2006-07 Number and percentage of tax units in each tax bracket
• (May 05, 2006) - T06-0080 - Effective Marginal Tax Rates on Long Term Capital Gains and Dividends, For Taxpayers with Alternative Minimum Tax Liability, 2010
  This table shows the distribution of effective marginal rates on capital gains and dividends for tax units with AMT liability in 2010, including what percentage of tax units are not at the 15 percent rate because of interaction with the AMT exemption phase-out.
• (May 05, 2006) - T06-0079 - Effective Marginal Tax Rates on Long Term Capital Gains and Dividends, For Taxpayers with Alternative Minimum Tax Liability, 2006
  This table shows the distribution of effective marginal rates on capital gains and dividends for tax units with AMT liability in 2006, including what percentage of tax units are not at the 15 percent rate because of interaction with the AMT exemption phase-out.
• (Nov 17, 2004) - T04-0104 - Number of Tax Units by Tax Bracket, 2004
  2004, Number and Percentage of Tax Units in Each Tax Bracket Plus Non-Filers, Including AMT Rates
• (May 13, 2004) - T04-0076 - H.R. 4275: Extension of 10 Percent Income Tax Bracket Distribution of AMT Taxpayers by Cash Income Class, 2005
  2005 effect on the number and distribution of AMT taxpayers of the House plan to extend the 10-percent income tax bracket (H.R. 4275).
• (Nov 23, 2002) - T02-0032 - Accelerate 2006 Rate Cuts: AMT Revenue and Taxpayers Affected by Percentile, 2003
  Effects in 2003 on AMT revenue and the distribution by percentiles of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2006.
• (Nov 23, 2002) - T02-0031 - Accelerate 2006 Rate Cuts: AMT Revenue and Taxpayers Affected by AGI Class, 2003
  Effects in 2003 on AMT revenue and the distribution by AGI of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2006.
• (Nov 23, 2002) - T02-0030 - Accelerate 2004 Rate Cuts: AMT Revenue and Taxpayers Affected by Percentile, 2003
  Effects in 2003 on AMT revenue and the distribution by percentiles of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2004.
• (Nov 23, 2002) - T02-0029 - Accelerate 2004 Rate Cuts: AMT Revenue and Taxpayers Affected by AGI Class, 2003
  Effects in 2003 on AMT revenue and the distribution by AGI of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2004.