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4@��19881988~ 5n�~ 6fsB~ 5@L~ 5ځ�~ 5D}~ 56 94L��19891989~ 5F~ 6C~ 5S~ 5"f�~ 5V�~ 5D 94X��19901990~ 5�~ 6D~ 5FX~ 5*~ 5`�~ 5r 9 <1991~ 5" "~ 6uE~ 5vM[~ 5�~ 5J~ 5�� 9 <1992~ 5^~ 601A~ 5W~ 5�~ 5�~ 5m 9 <1993~ 5~ 6bE~ 5Z~ 5.۵~ 5�~ 5G� 9 <1994~ 5mj~ 6./F~ 5^~ 5�~ 5b~ 5�6� 9 <1995~ 5*~ 6G~ 5ve~ 5�~ 5Jv�~ 5�  = 52>*Adjusted gross income floor on percentiles?@11112> (current dollars):1@111124d��19851985 5N/A~ 6`f@~ 5`@~ 5@@~ 54@~ 5L@94p��19861986 5N/A~ 6 @~ 5 u@~ 5@~ 5|@~ 5@94|��19871987 5N/A~ 6�A~ 5@~ 5 @~ 5@~ 5Z@94���19881988 5N/A~ 6.A~ 5@~ 5�@~ 5H@~ 5@94���19891989 5N/A~ 6�A~ 5P@~ 5r@~ 5@~ 5@@94���19901990 5N/A~ 6oA~ 5M@~ 5o@~ 5@~ 5M@9 <1991 5N/A~ 6A~ 5@~ 5?@~ 5 @~ 5@@9 �l�:!�o�:"�o�:#�o�:$�o�C%��A&�m�:'���:(���:)���:*���:�+���:,���:-�o�:.�o�:/�o�:0�o�:1�o�A2���E3�z�F4���:5���:6���:7���:8���:9�n�::�n�:;�d�:<�n�:�=�n� >�l�@?��� <1992 5N/A~ 64A~ 5@~ 5 y@~ 5@@~ 5P@ 9 !<1993 !5N/A~ !6A~ !5U@~ !5�!@~ !5@@~ !5@!9 "<1994 "5N/A~ "6p�A~ "5E@~ "5@~ "5@~ "5J@"9 #<1995 #5N/A~ #6 A~ #5}@~ #5@~ #5@~ #5@#92$0*Adjusted gross income floor on percentiles $1 $@$1$1$1$1$B#%0 (constant dollars): [2]%1%@%1%1%1%1%2&4���19851985 &5N/A&6;�@&5`GI@&5X4E@&5@&5gPJ@&9'4���19861986 '5N/A'6>'Ww@'5]�G*@'5/#E@'5Gx@'5ph�?@'9(4��19871987 (5N/A(6HX@(5g@(5�.d,@(5A�6�6@(5΁D+l@(9)4H��19881988 )5N/A)6L 8�6A)5pp@)5!�ҫ@)5�8@)5dУR@)9*4|��19891989 *5N/A*6Z�!A*5{WK@*5RJI@*5{7@*5{w@*9+4���19901990 +5N/A~ +6F�@~ +5@~ +5@~ +5s@+5T)W@+9 ,<1991 ,5N/A~ ,6p@~ ,5L@~ ,55@~ ,5@~ ,5@,9 -<1992 -5N/A~ -6`�@~ -5@@~ -5n@~ -5@~ -5@-9 .<1993 .5N/A~ .6`�@~ .5`@~ .5T@~ .5@~ .5@.9 /<1994 /5N/A~ /6(A~ /5@~ /5@~ /5@*@~ /5@/9 0<1995 05N/A~ 06A~ 05 @~ 05@@~ 05S@~ 05@098100Adjusted gross income (millions of dollars): [1] 11 1@111111111224���19851985~ 2D��~ 26 A~ 2DX7 A~ 2DN0~ 2D �4A~ 2D^^v34���19861986~ 3Dr�~ 364hA~ 3DN#%~ 3D� +A~ 3DZ~ 3DFd3E44���19871987~ 45wEA~ 46,(A~ 45�,~ 456^?~ 456Uh~ 45�4954��19881988~ 55�~ 56A~ 55�.+A~ 552A~ 55=A~ 55&9�5964��19891989~ 65X�~ 66A~ 65V8~ 65.N~ 65:e}~ 65�7�697G ��19901990~ 7H�~ 7I~A~ 7H�/:~ 7Hj4A~ 7H�~ 7H�79 8<1991~ 85�~ 86l�A~ 85,A~ 85Q~ 85�~ 85!�89 9<1992~ 95�LA~ 96�A~ 95>~ 95�6A~ 95&X�~ 95GA99 :<1993~ :5jq�~ :6(�A~ :5x�/A~ :5~Y~ :5~ :5.� ;J1994~ ;H�~ ;I� A~ ;H0A~ ;H6^~ ;Hn�~ ;HIA;9 <<1995~ <H�~ <I"A~ <HJ~ <H h~ <Hr,�~ <HZh�<9"=KFootnotes at end of table.=L=M=L=L=L=L=L�>}Table 5.--Individual Income Tax Rates and Tax Shares, Returns with Positive Adjusted Gross Income (AGI): Number of Returns, >>>>>>?wShares of AGI and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates, by??????@�l�A���B�y�C*w�D�F�$E�i�$F�v�$G�$H�F�/I�h@:J�}�:�K���:L���:M���:N���:O���:P���:Q�n�:R�n�:S�n�:T�n�:U�n�AV�t@:W��@:X��@:Y��@:Z��@:[��@:\��@:�]�n@ ^�n@@_�n@j@bSelected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of@@@@@@9A1AGI for Each Year, Tax Years 1985-1995--ContinuedAAAAAA4BN,[All figures are estimates based on samples]BBB B BBCC C C C C C D D!)D"!Descending cumulative percentilesD#D#D#D#E%Item, tax year E&Total E&Top E&Top E&Top E&Top E&TopF(F)F& 1 percentF& 5 percentF& 10 percentF& 25 percentF& 50 percentG*G+G+G+G+G+G+H,~ H-�?~ H-@~ H-@~ H-@~ H-@~ H-@H.3I0+Total income tax (millions of dollars): [3]I1I1I1I1I1I1IOJ4L��19851985~ J5T�A~ JPP@~ JP8�@~ J6X�A~ J6 A~ J6uAJ9K4X��19861986~ K5 fA~ KP�@~ KPA~ K6�A~ K6A~ K6AK9L4d��19871987~ L5X�A~ LPpZ@~ LP|A~ L6p A~ L6DSA~ L6|(AL9M4p��19881988~ M5d1A~ MP@~ MPx�A~ M6 A~ M6D�A~ M6d�AM9N4|��19891989~ N5kA~ NP@~ NP`7A~ N6y A~ N6fA~ N6AN9O4���19901990~ O5TIA~ OP m@~ OP�A~ O6�6A~ O6PA~ O6L�AO9 P<1991~ P5t]A~ PP0*@~ PP�A~ P6P�A~ P6<&A~ P6<�AP9 Q<1992~ Q5 A~ QP�A~ QPx� A~ Q6A~ Q6�A~ Q6AQ9 R<1993~ R5�A~ RP`�A~ RP A~ R6@-A~ R6RA~ R6�5AR9 SJ1994~ SHQ A~ SQ�A~ SQ�A~ SI8gA~ SIA~ SI AS9 TJ1995~ TH#~ TQA~ TQA~ TIh�A~ TIA~ TI&A"T9*U0"Average tax rate (percentage): [4]U1URURU1U1U1U2VS���19851985~ VT@~ VU@~ VU΢@~ VV@~ VVЛ@~ VV\@VOWS���19861986~ WT@~ WU@~ WU@~ WV@~ WV@@~ WV@WOXS���19871987~ XT@~ XU@~ XUD@~ XV@~ XV@~ XVЖ@XOYS���19881988~ YT@~ YUȢ@~ YU@~ YV@~ YV@~ YV@YOZS���19891989~ ZT@~ ZU<@~ ZU.@~ ZVT@~ ZVl@~ ZV@ZO[S���19901990~ [T<@~ [U@7@~ [U@~ [V2@~ [V@~ [Vp@[O \W1991~ \T)@~ \U @~ \U@~ \V@~ \V@~ \V0@\O ]W1992~ ]T8@~ ]U@~ ]U@~ ]V@~ ]V@0@~ ]V@]O ^W1993~ ^TД@~ ^U@~ ^U@~ ^V@~ ^Vh@~ ^VH@^O _W1994~ _T+@~ _U@~ _U@~ _V@~ _V̚@~ _V@_O`�l@a�n�Ab�{@c��@d��@$e��@$f��@$g��@$h��@/i�n@:j�n@:�k�n@:l�n@:m�n�An�v@:o��@:p��@:q��@:r��@:s��@:t��@:u�n@Av�n@:w�n@:x�n@:y�n@:z�g@:{��:|��:�}�� ~��@�; `W1995~ `T@~ `Ur@~ `Ub@~ `Vb@~ `Vx@~ `V,@`O1a0)Adjusted gross income share (percentage):a1aUaUaVaVaVa2bS���19851985~ bTY@~ bUX@~ bU@~ bVb@~ bV@~ bV)@bOcS���19861986~ cTY@~ cU@~ cU֢@~ cVp@~ cV@~ cVG@cOdS���19871987~ dTY@~ dU@@~ dU@~ dVԬ@~ dV`N@~ dVz@dOeS ��19881988~ eTY@~ eU@~ eUF@~ eVҮ@~ eVd@~ eV@eOfS ��19891989~ fTY@~ fU,@~ fU@~ fVC@~ fVT@~ fV@fOgS ��19901990~ gTY@~ gU,@~ gU@~ gVJ@~ gVE@~ gV@gO hW1991~ hTY@~ hUL@~ hU@~ hVح@~ hV)@~ hV@hO iW1992~ iTY@~ iU<@~ iU@~ iV@~ iVg@~ iV@iO jW1993~ jTY@~ jU@~ jU@~ jV@~ jVe@~ jV@jO kW1994~ kTY@~ kU@~ kU¥@~ kV@~ kVx@~ kV@kO lW1995~ lTY@~ lUЖ@~ lU@~ lV`@~ lV@~ lV@lO,m0$Total income tax share (percentage):m1mUmUmVmVmVm2nS$ ��19851985~ nTY@~ nUl@~ nU@~ nVE@~ nV@~ nV%@nOoS0 ��19861986~ oTY@~ oU�9@~ oU@~ oV]@~ oV@~ oVE@oOpS< ��19871987~ pTY@~ pUb@~ pU@~ pV@~ pV @~ pVX@pOqSH ��19881988~ qTY@~ qU@~ qUұ@~ qV`@~ qVh@~ qVj@qOrST ��19891989~ rTY@~ rU@~ rU*@~ rVʵ@~ rV*@~ rVd@rOsX` ��19901990~ sYY@~ sZ@~ sZ @~ s[@~ s[@~ s[e@sO tW1991~ tTY@~ tUd@~ tU@~ tVε@~ tV1@~ tVv@tO uW1992~ uTY@~ uU@~ uU@~ uV@~ uV@~ uV@uO vW1993~ vTY@~ vU@~ vU@~ vV$@~ vV@~ vV@vO w\1994~ wYY@~ wZ@~ wZ@~ w[9@~ w[@~ w[@wO x]1995~ x^Y@~ x_@~ x_@~ x``N@~ x`d@~ x`@xOyaN/A-- not applicable.yOyOyOyOyOyOyO�za�[1] The number of returns with negative adjusted gross income, i.e., returns with an adjusted gross deficit, and the corresponding amounts for adjusted grosszOzOzOzOzOzOzO�{a�deficit, were excluded. By excluding deficit returns, alternative minimum tax reported on some of these returns was also excluded. For Tax�|aYear 1995, there were 4,484 returns with no adjusted gross income that reported alternative minimum tax totaling $87.8 million.�}a�[2] Constant dollars were calculated using the U.S. Bureau of Labor Statistics' consumer price index for urban consumers (CPI-U, 1982-84=100). See 7~a/footnote 2 of this article for further details.�a�[3] Total income tax is the sum of income tax after credits and alternative minimum tax reported on returns that showed a positive amount for adjusted gross �(���A����a�income. Therefore, total income tax excludes alternative minimum tax reported on some returns with an adjusted gross deficit. See also footnote 1.�ax[4] The average tax rate was computed by dividing total income tax (see footnote 3) by (positive) adjusted gross income.[�bSSOURCE: IRS, Statistics of Income Bulletin, Spring 1998, Document 1136 (Rev. 5-98).= h��#�> ����?�?�?�?mĺ}ëwVBV\XT0|0��0\XT|0|0ax\XT0}w0\}w0}��,�Uw��qq     ��"