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File:US high-income effective tax rates.png


English: Average tax rate percentages for the highest-income U.S. taxpayers, 1945-2009. The average tax rate for the top 0.01% (one taxpayer in 10,000) was about 60% in 1945 and fell to 24.2% by 1990. The average tax rate for the top 0.1% (one taxpayer in 1,000) was 55% in 1945 and also fell to 24.2% by 1990, following a similar downward path as the tax rate for the top 0.01%. Between 1990 and 1995, the average tax rate for both the top 0.1% and top 0.01% increased to about 31%. After 1995, the average tax rate for the top 0.01% was lower than that for the top 0.1%.
Date 14 September 2012
Source "Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945" CRS Report for Congress no. 7-5700 / R42729, page 3
Author Thomas L. Hungerford, U.S. Congressional Research Service


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