\pjnwill00 $ ,=N^oB  dMbP?_"*+%,A1courier1' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001j Helveticaelveticaerif000(HM 0(1jԺF0 M1j Helveticaelveticaerif000(HM 0(1jԺF0 M1j Helveticaelveticaerif000(HM 0(1jԺF0 M1j helveticaelveticaerif000(HM 0(1jԺF0\ M1j Helveticaelveticaerif000(HM 0(1jԺF0 0M1jP Helveticaelveticaerif000(HM 0(1jԺF04M1jx Helveticaelveticaerif000(HM 0(1jԺF0d5M1courier1j Helveticaelveticaerif000(HM 0(1jԺF0OM1 xArial&?'?(?)?M d"d?(\?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm \(#,##0\)@*.+(#,##0" ";#,##0" ";"-- ";@" " " "@# #,##0" ";#,##0" ";"-- ";@" "#,##0"";#,##0"";"--";@""#,##0" ";#,##0" ";"-- ";@" """@-*#,##0" ";\-#,##0" ";"-- ";@" " General_) \ \ \ \ @*.30#,##0.00" ";\-#,##0.00" ";"-- ";@" "52#,##0" ";\-#,##0" ";"-- ";@" "=:#,##0" ";\-#,##0" ";"-- ";@" "96#,##0" ";\-#,##0" ";"-- ";@" "?<#,##0.00" ";\-#,##0.00" ";"-- ";@" ";8#,##0.00" ";\-#,##0.00" ";"-- ";@" " \ \ \ \ @\ \ \ \ @"......................................................................................................................."52#,##0.000" ";\-#,##0.000" ";"-- ";@" "74#,##0.0000" ";\-#,##0.0000" ";"-- ";@" "96#,##0.00000" ";\-#,##0.00000" ";"-- ";@" ";8#,##0.000000" ";\-#,##0.000000" ";"-- ";@" "=:#,##0.0000000" ";\-#,##0.0000000" ";"-- ";@" "1.#,##0.0" ";\-#,##0.0" ";"-- ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings-column_numbers- data- K footnotes-LLG:Indent0)7 # #.Indent3) # #.;#J W#f  s#  # .#.Indent6) # #.;#JW#fs### # !#!##* 7#F !!S#b!!0o#~03#3K#K&&#&&''#''_RIndent9)O#!#.;#JW#fs##"#/##/1#12#2$$#*$$%%7#F%% -)spanners#  stub_lines- Ktitles-bVtotals)S #  #..;# J AL93E6155B* AL93E7155B,  AL93E8155B,0 AL93E9155B+ AL93EA155B,! 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AL93F9155B, AL93FA155B, AL93FB155B,/C C  C  C  C  C C C C C C C C C C C  C  C  C  C "C "C #C !C  C !C  $C "8C "8C &8C &8C !C  C  8C !C !8C  8C  8C  8C &8C 1"8C 6q C A"C 6q C #Q#C -y C #Q#C -q C 6q <C 'Q#C a!8C #Q#<C #Q#<C  0C  8C &8C 1"0C 6q C A"C #Q#<C )Q#C -y <C -q <C #Q#<C )Q#<C *Q#C &Q#<C *Q#<C +Q#<C *Q#<C -q <C *Q#<C  8C  8C "8C  8C  8C "8C 6a 0style_col_headings0style_col_numbers 0 style_data0style_footnotes0style_stub_lines0 style_titles0 style_totalsBU} !}  }   }  ,l,,,,W,w ,F,l,v , ,^ ,[ ,z ,z,z,z,z,d,d,d,d,d,d,d,e,d,d,d,d,v,{,{ogTable 7.--Individual Income Tax Returns with Positive "1979 Income Concept" Income: Number of Returns, phShares of Income and Total Income Tax, Income Floor on Percentiles in Current and Constant Dollars, and nfAverage Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size, Tax Years 1986-20024!,[All figures are estimates based on samples]  "######$ % )&!Descending cumulative percentiles'Item, tax year Total Top Top Top Top TopGHI 1 percentI 5 percentI 10 percentI 25 percentI 50 percent (~ )?~ )@~ )@~ )@~ )@~ )@ *Number of returns:  + + + + + + ,19861986~ -P~ -/A~ -sSA~ -}n~ -9~ -s(  ,19871987~ -"lQ~ -40A~ -6D~ -j$~ - [T~ -  ,19881988~ -t~ -0A~ -EL~ -~ -2]}~ -f , 19891989~ -~ -0A~ -S~ -R~ -F~ -|E ,19901990~ -~ - 31A~ -W~ -~ -~ -o  .1991~ -N6#~ -xE~ -R\[~ -~ -~ -*  .1992~ -~ -vD~ -NW~ -ʯ~ -z~ - n  .1993~ -~ -iE~ - [~ -.~ -jA~ -ւ  .1994~ -n~ -N:F~ -8UA~ -F~ -z~ -b  .1995~ -N|~ -jG~ -f~ - &~ -_~ -&  .1996~ -|~ -H~ -ޥl~ -K~ -F=~ -z> .1997~ -R#~ -@2A~ -r~ -~ ->~ -} .1998 ~ -S~ -2A~ -fy~ -~ -a~ - .1999~ -2~ ->3A~ -ـ~ -"~ -?~ - .2000~ -D~ -.UN~ -ک~ -S~ -2Q~ -^L .2001~ -~,~ -ڦN~ -:B~ -v~ -"K~ -B\ .2002~ -Bם~ -83A~ -^~ -~ -u~ -N6/.Income floor on percentiles (current dollars):-0----,$19861986 -N/A~ - A~ -@~ -`h@~ -j@~ -@}@,019871987 -N/A~ -A~ -`@~ -@~ -@~ -@,<19881988 -N/A~ -pA~ -@~ -@~ -M@~ -@ ,l!,{",{#,e$,e%,e&,e',e(,e),e*,e+,e,,e-,e.,e/,{0,{1,{2,{3,{4,{5,e6,e7,e8,e9,e:,e;,y<,z=,>,y?, ,H19891989 -N/A~ -A~ -`@~ -@~ -@~ -@!,T19901990 !-N/A~ !-VA~ !-@~ !-@~ !-@@~ !-z@ ".1991 "-N/A~ "-`A~ "-@V@~ "-y@~ "- @~ "-@ #.1992 #-N/A~ #-8 A~ #-T@~ #-`@~ #-@~ #-@@ $.1993 $-N/A~ $-`A~ $-@~ $-G@~ $-@~ $-@ %.1994 %-N/A~ %- A~ %- @~ %-@~ %-@~ %-|@ &.1995 &-N/A~ &-Xh A~ &-@@~ &- @~ &-j@~ &- @ '.1996 '-N/A~ '-A~ '-D@~ '-`s@~ '-8@~ '-@ (.1997 (-N/A~ (-diA~ (-P@~ (-n@~ (-@O@~ (-@ ).1998 )-N/A~ )-$gA~ )-`\@~ )-@~ )-@~ )-@ *.1999 *-N/A~ *-tGA~ *-0@~ *-@@~ *-@~ *-@ +.2000 +-N/A~ +-dA~ +-_A~ +-0@~ +-@~ +-@ ,.2001 ,-N/A~ ,-TA~ ,-A~ ,-@~ ,-`@~ ,-@ -.2002 --N/A~ --HA~ --$A~ --@~ --1@~ --@@;./3Income floor on percentiles (constant dollars): [1].+.0.+.+.+.+/,`19861986 /-N/A~ /-xA~ /-t@~ /-.@~ /-@~ /-@0,l19871987 0-N/A~ 0-K@~ 0-@~ 0-@@~ 0-^@~ 0-@1,x19881988 1-N/A~ 1-hA~ 1- Q@~ 1-@~ 1-?@~ 1-@2,19891989 2-N/A~ 2-HA~ 2-@~ 2-@~ 2-@~ 2-*@3,19901990 3-N/A~ 3-SA~ 3-` @~ 3-@~ 3-i@~ 3-@ 4.1991 4-N/A~ 4-(A~ 4-@~ 4- `@~ 4-@~ 4-@ 5.1992 5-N/A~ 5-$A~ 5-@h@~ 5-`@~ 5-#@~ 5-J@ 6.1993 6-N/A~ 6-A~ 6-@@~ 6-@~ 6-@~ 6-@ 7.1994 7-N/A~ 7-[A~ 7-@~ 7-@~ 7-@~ 7-@ 8.1995 8-N/A~ 8-A~ 8-@~ 8-"@~ 8-@~ 8-@ 9.1996 9-N/A~ 9-(A~ 9-p@~ 9-@~ 9-S@~ 9-@ :.1997 :-N/A:-_I`sA:-`q@:-f87@:-FV @:-F^I@ ;.1998  ;-N/A;-~tA;-=$(@;-f 1JK@;-yC0@;-BM@ <.1999 <-N/A <-L.2001 >-N/A >-i (RAD,tV? >-7(@D,tV? >-g'@D,tV? >-#yp@D,tV? >-ȼ2S@D,tV? ?.2002 ?-N/A ?-e,pAD-bX9? ?-@D-bX9? ?-`{w@D-bX9? ?-$%m;@D-bX9? ?-.ev@D-bX9?@,lA,bB,C,D,E,bF,w G,FH,lI,vJ,K,^L,eM,zN,zO,zP,zQ,zR,dS,dT,dU,dV,dW,dX,dY,eZ,d[,d\,d],d^,s_,z"@1Footnotes at end of table.@2@2@2@2@2@2oAgTable 7.--Individual Income Tax Returns with Positive "1979 Income Concept" Income: Number of Returns, AAAAAApBhShares of Income and Total Income Tax, Income Floor on Percentiles in Current and Constant Dollars, and BBBBBBnCfAverage Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size, Tax CCCCCC"DYears 1986-2002--ContinuedDDDDDD4E!,[All figures are estimates based on samples]EEE E EEF"F#F#F#F#F#F#G4 G5 )G6!Descending cumulative percentilesGGGGH7Item, tax year HTotal HTop HTop HTop HTop HTopIJIKIL 1 percentIL 5 percentIL 10 percentIL 25 percentIL 50 percentJ8~ J9?~ J9@~ J9@~ J9@~ J9@~ J9@%K*Income (millions of dollars):K:K0K+K+K+K+L,19861986~ L;N/~ L;A~ L;0~ L;:B~ L;i~ L;M, 19871987~ M;R~ M;5A~ M;p&A~ M;&A~ M;Nj~ M;3N,,19881988~ N;{~ N; A~ N;+A~ N;&3A~ N;mx~ N;ʣO,819891989~ O;~ O;A~ O;9~ O;kP~ O;.B~ O;F?P<D19901990~ P;zr~ P;A~ P;|#.A~ P;S~ P;./~ P;^ Q=1991~ Q;W~ Q;8A~ Q;.A~ Q;L95A~ Q;N͇~ Q;rs R=1992~ R;~ R;!~ R;B~ R;` 7A~ R;~ R;j S=1993~ S;~ S;n!~ S;qC~ S;]~ S;.ۓ~ S;J  T=1994~ T;1~ T;د!A~ T;1A~ T;b~ T;iCA~ T; U=1995~ U; ~ U;V'~ U;iN~ U;j5l~ U;&~ U;[ V=1996~ V;~ V;'A~ V;KY~ V;&y~ V;N~ V; W=1997~ W; 8~ W;8~ W;f~ W;܈~ W;v~ W;  X.1998 ~ X;ZhW~ X;.zA~ X;zu~ X;,~ X;d~ X;n5) Y=1999~ Y;Es~ Y;qK~ Y;9~ Y;x~ Y;f=~ Y;B Z=2000~ Z;Z~ Z;45A~ Z;_~ Z;~ Z;h~ Z;b}_ [=2001~ [;F~ [;F~ [;~u~ [;~ [;b~ [;/O \=2002~ \;>~~ \;@~ \;jjz~ \;~ \;~ \;~H3]/+Total income tax (millions of dollars): [2]]>]>]>]>]>]>^,P19861986~ ^;bA~ ^;@~ ^;A~ ^;pFA~ ^;(A~ ^;`A_,\19871987~ _;pA~ _;@@~ _;XA~ _;A~ _;hEA~ _;!A`,la,zb,zc,zd,de,df,dg,dh,di,dj,dk,el,dm,dn,do,dp,jq,zr,zs,zt,zu,zv,dw,dx,dy,dz,d{,d|,d},e~,x,|`,h19881988~ `;.A~ `;e@~ `;HA~ `; A~ `;`A~ `;\Aa,t19891989~ a; hA~ a;@?@~ a;`A~ a;(S A~ a;WA~ a;Ab,19901990~ b;FA~ b; @~ b;A~ b;A~ b;8A~ b;A c.1991~ c;ZA~ c;`Y@~ c; A~ c;A~ c;@A~ c;0A d.1992~ d;A~ d;@~ d;xg A~ d;A~ d;A~ d;A e.1993~ e;A~ e;_A~ e; A~ e;xA~ e;4?A~ e;,A f=1994~ f? ~ f?SA~ f?A~ f?t8A~ f?A~ f? A g=1995~ g?!A~ g?9A~ g?VA~ g?A~ g?A~ g?!A h=1996~ h?.*(~ h?8f A~ h?0:A~ h?A~ h?B A~ h?l1#A i=1997~ i?Ο,~ i?, A~ i?A~ i?hA~ i?("A~ i?* j.1998 ~ j?6/~ j?A~ j?9A~ j?dA~ j?#A~ j?- k=1999~ k?>5~ k?A~ k?DA~ k?E#~ k?>,~ k?)A l=2000~ l?;~ l?A~ l?l A~ l?.'~ l? 2~ l?,A m=2001~ m?+A~ m? A~ m?$rA~ m?|h!A~ m?|W&A~ m?N3 n=2002~ n?n0~ n?A~ n?A~ n?ĜA~ n?H$A~ n?$o'A*o*"Average tax rate (percentage): [3]o@o@o@o@o@o@p,19861986~ p@p@~ p@@~ p@@~ p@P@~ p@@~ p@@q,19871987~ q@0@~ q@N@~ q@@~ q@@~ q@@0@~ q@p@r,19881988~ r@p@~ r@@~ r@4@~ r@D@~ r@\@~ r@@s,19891989~ s@D@~ s@@@~ s@@~ s@|@~ s@@~ s@h@t,19901990~ t@@~ t@@~ t@@~ t@@~ t@@~ t@@ u.1991~ u@@~ u@@~ u@@~ u@@~ u@<@~ u@ĕ@ v.1992~ v@ē@~ v@@~ v@@~ v@0@~ v@@~ v@@ w.1993~ w@h@~ w@@~ w@@~ w@@~ w@@~ w@Ȗ@ x.1994~ x@@~ x@<@~ x@ܠ@~ x@l@~ x@@~ x@ @ y.1995~ y@L@~ y@Ȥ@~ y@F@~ y@<@~ y@@~ y@@ z.1996~ z@@~ z@@~ z@@~ z@ @~ z@@~ z@x@ {.1997~ {@X@~ {@V@~ {@~@~ {@4@~ {@1@~ {@Ș@ |.1998 ~ |@@~ |@@~ |@Ơ@~ |@@~ |@@~ |@ @ }.1999}@ڊe,@~ }@m@}@Qkw"6@}@~jts4@}@ h"1@}@ h"/@ ~.2000~@ׁsF-@~@ꕲ q8@~@xv6@~@Gx $4@~@?<2@~@ rX0@ .2001@Ӽ+@@o/9@@EGr5@@ h"lx*4@@z6>Wk1@@&S/@,l,|,b,,,,b,w ,F,l,v,,^,b,z,z,z,z,z,d,d,d,d,d,d,d,e,x,t,x,p,l .2002@6;Nq)@@7A`8@@]Fx4@@U3@@2ı.>0@@o_,@"1Footnotes at end of table.ABBCCCogTable 7.--Individual Income Tax Returns with Positive "1979 Income Concept" Income: Number of Returns, phShares of Income and Total Income Tax, Income Floor on Percentiles in Current and Constant Dollars, and nfAverage Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size, Tax "Years 1986-2002--Continued4!,[All figures are estimates based on samples]  "######4 5 )6!Descending cumulative percentiles7Item, tax year Total Top Top Top Top TopJKL 1 percentL 5 percentL 10 percentL 25 percentL 50 percent8~ 9?~ 9@~ 9@~ 9@~ 9@~ 9@"*Income share (percentage):@@@@@@,19861986~ @Y@~ @З@~ @2@~ @@~ @ @~ @~@,19871987~ @Y@~ @@~ @~@~ @2@~ @ҷ@~ @~@,19881988~ @Y@~ @@~ @@~ @@~ @p@~ @@,19891989~ @Y@~ @Ж@~ @.@~ @ڮ@~ @i@~ @@,19901990~ @Y@~ @@~ @@~ @@~ @`@~ @@ .1991~ @Y@~ @@~ @@~ @`@~ @L@~ @@ .1992~ @Y@~ @@~ @@~ @X@~ @@~ @@ .1993~ @Y@~ @|@~ @n@~ @2@~ @@~ @@ .1994~ @Y@~ @t@~ @@~ @R@~ @@~ @@ .1995~ @Y@~ @@~ @@@~ @ @~ @@~ @@ .1996~ @Y@~ @ܙ@~ @x@~ @@E@~ @M@~ @@ .1997~ @Y@~ @@~ @@~ @"@~ @@~ @@ .1998 ~ @Y@~ @̝@~ @@~ @@~ @@~ @@ .1999~ @Y@@5^I R4@@؁sFA@@y):G@@ı.nP@@镾U@ .2000~ @Y@~ @۠@@ iB@@ioG@@lV}Q@@%uU@ .2001~ @Y@@x&182@@O@aë@@@z):;F@@W2P@@CU@ .2002~ @Y@~ @d@@N@@@~ @@@Y8UP@@0L F}U@,*$Total income tax share (percentage):@@@@@@,D19861986~ @Y@~ @֣@~ @@~ @.@~ @@~ @:@,,z,z,z,z,d,d,d,d,d,d,d,e,x,x,t,x,\,,d,@,I@,@,[@,P19871987~ @Y@~ @ @~ @Ȱ@~ @@~ @@~ @T@,\19881988~ @Y@~ @@@~ @@~ @C@~ @P@~ @f@,h19891989~ @Y@~ @j@~ @@~ @@~ @@~ @a@<t19901990~ @Y@~ @R@~ @ް@~ @}@~ @@~ @_@ .1991~ @Y@~ @Т@~ @Ȱ@~ @@~ @@~ @q@ .1992~ @Y@~ @:@~ @@~ @Y@~ @@~ @@ .1993~ @Y@~ @ @~ @U@~ @޶@~ @@~ @@ =1994~ DY@~ D@~ DR@~ D@~ DS@~ D@ =1995~ DY@~ D@~ Dܲ@~ D N@~ DG@~ D@ =1996~ DY@~ D@~ D@~ D4@~ D@~ D@ =1997~ DY@~ D@~ D@~ D@~ D˿@~ D@ .1998 ~ DY@~ D@@~ D@~ D@~ D@~ D@ =1999~ DY@DQIA@DBUK@D1ZxP@D3T@DL F%W@ =2000~ DY@Dׁs&B@D(~kK@D P@D#J{/T@D#~jX@ =2001~ DY@DTp@@~ D@D*DP@DǺT@DAW@ E2002~ FY@FgC@@F{hJ@FjMS@P@FsFT@FU0*X@MN/A--Not applicable.333333M[1] Constant dollars were calculated using the U.S. Bureau of Labor Statistics' consumer price index for urban consumers (CPI-U, 1982-84=100). See footnote 2 of this333333$Marticle for further details.M[2] Total income tax is the sum of income tax after credits and the alternative minimum tax for 1999 and prior years. For 2000 and following years, alternative minimum EM=tax is included in income tax before credits. (See Figure E.)M[3] Average tax rate was computed by dividing total income tax (see footnote 2) by income, using the 1979 income concept (see text and Figure G).WMOSOURCE: IRS, Statistics of Income Winter 2004-2005 Bulletin, Publication 1136. M]PgCgMSM4 = X/> ????m@MM׉wTVTV,SM*08SMSM*0*0)SM(RM(0NM(0RMll((0`0h0000lqq     "