� \pJNW ] Du u�%�8B�  2MbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1jx� HelveticaelveticaDw02j0,��0:�0���1j�� HelveticaelveticaDw02j0,��0:�04}�1j�� HelveticaelveticaDw02j0,��0 :�0���1jx� HelveticaelveticaDw02j0,��0 :�0�����&�?'�?(�?)�?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/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm#,##0" ";@" "#,##0" ";@" "#,##0" ";@" "0.00.0" ";@" "0.0" ";@" "0.0" ";@" "# 0.0" ";@" "$!0.0" ";@" "%"0.0" ";@" "&#0.0" ";@" "#,##0" ";@" "#,##0" ";@" "!#,##0" ";@" "@*.xu@".................................................................................................................."#,##0" ";@" "#,##0" ";@" " " "@ ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -: C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C 4� ��C 2� ��C 3� ��C 1� ��C  � ��C -�!�C  �C 0Q! �C  �C  �C  (��C  (�C  (��C &8�C &8��C "�C "8��C  (��C "8�C  "8�C * �C #<��C !#<��C #<��C #<��C  �C #8��C #<��C #<��C !#<��C #<��C #<��C * �C ' #<��C , #<��C * ,��C #<�C #<�C #<�C 8�C * ,��C <�C <�C <�C �C '#<��C '#<�C '#<�C '#<�C '#<�C 0 ��������������������0style_footnotes�B�������������U} ��}  � �} $ � D  l� �� �E�  ��� �y� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ���  ��� �s� �����Table 11.--1994, Individual Income Tax Returns With and Without U.S. Income Tax: Number of Returns and Percentages of Returns, by EffectiveA9Tax Rate and by Size of Income Under Alternative Concepts4,[All figures are estimates based on samples]   %Size of adjusted gross income   TotalUnder $50,000 [1]$50,000 under $100,000$100,000 under $200,000 $200,000 or more &Tax status, effective tax rate Number Percentage Number Percentage Number Percentage Number Percentage Number Percentage  or  of   of  of   of  of  of  of  of  of !"returns "total"returns "total"returns "total"returns "total "returns  "total #(1) #(2) #(3) #(4) #(5) #(6) #(7) #(8)  #(9)  #(10) $ All returns~ %n~ &Y@~ 'K~ &Y@~ '�+E~ &Y@~ (�~ &Y@~ (C~ &Y@ )Returns without U.S. * + * & ' & * & ( & $ income tax~ %�~ &@~ ' L�~ &أ@~ '@~ &4@~ (@~ &$@~ (đ@~ &$@ )Returns with U.S. % & ' & ' & ( & ( & $ income tax~ %~~ &@~ '�~ &$@~ '�2C~ &~@~ (�~ &@~ (*C~ &@) Effective tax rate:,-.-.-/- / -0 Under 5 percent~ ,�Y~ -@~ .XJ~ -@~ . A~ -^@~ /@~ -�?~  /@~  -�? 0 5 under 10 percent~ ,�.�~ -`@~ .�~ -0@~ .R`�~ -h@~ /@@~ -a@~  /@~  -D@!0 10 under 15 percent~ ,R~ -@~ .~ -2@~ .15~ -2@~ /LA~ -*@~  /@0@~  -�?!0 15 under 20 percent~ ,ZH ~ - @~ .L@A~ -n@~ .~ -@~ /9=A~ -@~  /P@~  -p@!0 20 under 25 percent~ ,܀:A~ -�?~ .@~ -$@~ .A~ -@~ /c+A~ -@~  /A~  -@!0 25 under 30 percent~ ,�!~ -�?~ .@@ =[2]~ .@ =[2]~ /@!@~ -k@~  /AA~  -h@!0 30 under 35 percent~ ,P� A~ -4@~ .@ =[2]~ .@ =[2]~ /@~ -$@~  /H4A~  -@!0 35 under 40 percent~ ,@ =[2]~ .@ =[2]~ .>@ =[2]~ /p@ =[2]~  /@~  -@u@!0 40 under 45 percent~ ,$@ =[2]~ .@ =[2]~ .P@ =[2]~ / v@ =[2]~  / @~  -$@!0 45 under 50 percent~ ,@r@ =[2]~ .@ =[2]~ .E@ =[2]~ /F@ =[2]~  /@i@  =[2]!0 50 under 60 percent~ ,J@ =[2]~ .h@ =[2]~ .@ =[2]~ /@j@ =[2]~  / r@  =[2]!0 60 under 70 percent~ ,@ =[2]~ .@ =[2]~ .@ =[2]~ /.@ =[2]~  /@@  =[2]!0 70 under 80 percent~ ,�@ =[2] 2-- 1--~ .,@ =[2]~ /u@ =[2]~  / b@  =[2] 3 80 percent or more~ 4@ >[2]~ 5@ >[2]~ 5R@ >[2]~ 6E@ >[2]~  6f@  ?[2]Size of expanded income   7TotalUnder $50,000 [1]$50,000 under $100,000$100,000 under $200,000 $200,000 or more &Tax status, effective tax rate Number Percentage Number Percentage Number Percentage Number Percentage Number Percentage �l�! ���" ���# ���$ ���% ���& ���' ���( ���) ���* ���+ ���, ���- ���. ���/ ���0 ���1 ���2 ���3 ���4 ���5 ���6 ���<7 ���8 �^�9 �'�: �D; �L< �= �> �? �  or  of   of  of   of  of  of  of of of !!!"returns !"total!"returns !"total!"returns !"total!"returns !"total! "returns ! "total" "#(11) "#(12) "#(13) "#(14) "#(15) "#(16) "#(17) "#(18) " #(19) " #(20)#$ All returns~ #%n~ #&Y@~ #'3~ #&Y@~ #'W~ #&Y@~ #(��~ #&@~ # (lF~ # &Y@$)Returns without U.S.$%$&$'$&$'$&$($&$ ($ &%$ income tax~ %%�~ %&@~ %'F$�~ %&9@~ %'p@~ %&�?~ %(=@~ %&�?~ % (@~ % &4@&)Returns with U.S.&%&&&'&&&'&&&(&&& (& &'$ income tax~ '%~~ '&@~ ''^|�~ '&R@~ ''BR~ '&X@~ '(�~ '&X@~ ' (ZDF~ ' &~@() Effective tax rate:(,(-(.(-(.(-(/(-( /( -)0 Under 5 percent~ ),o�~ )-@~ ).�~ )-@~ ).� A~ )-@e@~ )/�@~ )-^@~ ) /@@~ ) -d@ *0 5 under 10 percent~ *,~ *-@~ *.M�~ *-@~ *.v�~ *-@~ */`@~ *-k@~ * /]@~ * -�?!+0 10 under 15 percent~ +,2~ +-@~ +.v�~ +-0@~ +.aA~ +-@~ +/4�A~ +-ؓ@~ + /`@~ + - r@!,0 15 under 20 percent~ ,, ~ ,- @~ ,.R~ ,-n@~ ,.f~ ,-@~ ,/Fu~ ,-̵@~ , /PJ@~ , -@!-0 20 under 25 percent~ -, h~ --�?~ -.q@~ --$@~ -.A~ --n@~ -/*A~ --ģ@~ - /0mA~ - -@!.0 25 under 30 percent~ .,R A~ .-�?~ ..@ .=[2]~ ..J@ .=[2]~ ./@~ .-@j@~ . /`oA~ . -B@!/0 30 under 35 percent~ /,X�A~ /-4@~ /.R@ /=[2]~ /.T@ /=[2]~ //g@~ /-$@~ / /A~ / -`@!00 35 under 40 percent~ 0,@ 0=[2]~ 0.|@ 0=[2]~ 0.@ 0=[2]~ 0/@ 0=[2]~ 0 /g@~ 0 - r@!10 40 under 45 percent~ 1,@ 1=[2]~ 1.@ 1=[2]~ 1.P@ 1=[2]~ 1/v@ 1=[2]~ 1 /`x@ 1 =[2]!20 45 under 50 percent~ 2,@ 2=[2]~ 2.d@ 2=[2]~ 2.c@ 2=[2]~ 2/K@ 2=[2]~ 2 / c@ 2 =[2]!30 50 under 60 percent~ 3,e@ 3=[2]~ 3.8@ 3=[2]~ 3.@ 3=[2]~ 3/R@ 3=[2]~ 3 /p@ 3 =[2]!40 60 under 70 percent~ 4,Г@ 4=[2]~ 4.ؒ@ 4=[2]~ 4.$@ 4=[2]~ 4/3@ 4=[2]~ 4 /@@ 4 =[2]!50 70 under 80 percent~ 5,$@ 5=[2]~ 5.P@ 5=[2]~ 5.&@ 5=[2]~ 5/`u@ 5=[2]~ 5 /a@ 5 =[2] 68 80 percent or more~ 69@ 6A[2]~ 6:@@ 6A[2]~ 6:ܐ@ 6A[2]~ 6;K@ 6A[2]~ 6 ;g@ 6 @[2]Z7BR[1] Includes returns with adjusted gross deficit or with negative expanded income.#8B[2] Less than 0.05 percent.@9B8NOTE: Detail may not add to totals because of rounding.H:@SOURCE: SOI Bulletin, Winter 1997/98, Document 1136 (Rev. 3/98).@�<A�B�C�= Z��$> ��" ������������������������������