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AL898C499E,  AL898D499E, AL898E499E- � AL898F499E,  AL8990499E, AL8991499E, AL8992499E-� AL8993499E, AL8994499E,/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 � $�C  �C  (�C �!(C  (C  (�C 8C &8�C 1"(�C "8��C 8��C  (�C  (��C 1"(��C 1"(�C 0��C A�C A8�C 8�C 0� �C #Q# ��C #Q#,�C  (�C #Q# ��C #� ,�C � �C #Q#,�C 0� ,�C 'Q# ��C  �C *Q# ��C �!�C #Q��C #�<�C ��C #Q<�C �C a!(C &Q#,C *Q#,C +Q#,C Q8��C a�C #Q<��C *Q��C %�<�C *Q<�C *Q<��C *Q<�C �!�C �!�C %��C %��C %�<�C %�<��C a8�C 0a! �C 0 �C #Q<�������������� style_col_headings� style_col_numbers�  style_data� style_footnotes� style_stub_line� style_stub_lines� style_titles� style_totals�B�������������U} �!�} � �}  �}  � �l�����������k�*w��F�"�l�"�v�" �" �F�,� �h�0 �h�< ���>���<���>���>���>���>�n�>�n�>�n�>�n�>�n@��>���>���>���>���>����>���>@�o�>sKkTable 7.--Individual Income Tax Rates and Tax Shares, Returns with Positive "1979 Income Concept" Income: mKeNumber of Returns, Shares of Income and Total Income Tax, Income Floor on Percentiles in Current and pKhConstant Dollars, and Average Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based +K#on Income Size, Tax Years 1985-199549,[All figures are estimates based on samples]    ) !Descending cumulative percentiles!!!!"Item, tax year #Total $Top #Top #Top #Top #Top%&$ 1 percent# 5 percent# 10 percent# 25 percent# 50 percent ' ( ( ( ( ( ( )~ *�?~ *@~ *@~ *@~ *@~ *@ + -Number of returns: [1] . . . . . . / M�$��19851985~ :�~ :\�.A~ :1~ :*c~ :�+�~ :W�  ; M�$��19861986~ :SJ~ :�.>~ :6~ :*m~ :~ :�)%  =M�$��19871987~ :M~ :@~ :C~ :b~ :ncS~ :� ;M�$��19881988~ :R~ :lB~ :� L~ :A�~ :֣|~ :G� =M�$��19891989~ :&~ :0A~ :ҔS~ :�)�~ : ~ :C =M�$��19901990~ :@�~ :D~ :6W~ :j~ :ж~ :m = N1991~ :~ :>nE~ :*'[~ :RN�~ :�~ :� = N1992~ :�.�~ :ʸD~ :W~ :�7�~ :� �~ :^l = N1993~ :�~ :iE~ : [~ :.�~ :jA�~ :ւ� = N1994~ :n~ :N:F~ :8UA~ :F�~ :z~ :b� = N1995~ :N|�~ :jG~ :f~ : &�~ :_�~ :& =65.Income floor on percentiles (current dollars):1611114M�$��19851985 :N/A~ :@~ :�@~ :@~ :@:@~ :@@=M�$��19861986 :N/A~ :@A~ :@~ :@h@~ :k@~ :~@=M�$��19871987 :N/A~ :p�A~ :@~ :@~ :@~ :@=M�$��19881988 :N/A~ :�A~ : @~ :@~ :M@~ :�@=M�$��19891989 :N/A~ :A~ :@~ :@~ :@~ :@=M$��19901990 :N/A~ :TA~ :@~ :@~ :@~ :{@= N1991 :N/A~ :�A~ :PW@~ :z@~ :@~ :@= N1992 :N/A~ :�A~ :U@~ :@~ :@~ :@= �l�>!��>"��>#��3$���>%��>&��>'��>(��>)���>*��>�+���>,���>-��>.��>/��70��1���2���>3���>4���>5���>6���>7��>8��>9��>:��>;�><�l@>�=��@>>�{@>@?�}@> N1993 :N/A~ :`A~ :@~ :G@~ :�@~ :@ = !N1994 !:N/A~ !: A~ !: @~ !:@~ !:@~ !:|@!= "N1995 ":N/A~ ":Xh A~ ":@@~ ": @~ ":j@~ ":� @"=;#53Income floor on percentiles (constant dollars): [2]#.#6#.#.#.#.#2$M$��19851985 $:N/A$$:%�w@dfffffZ@D�$$:~@dfffffZ@D�$$:%N!G@dfffffZ@D�$$:{�@dfffffZ@D�$$:bݳ @dfffffZ@D�$=%M $��19861986 %:N/A$%:P�9rAdffffff[@D�$%:U s@dffffff[@D�$%:;.@dffffff[@D�$%:�՞@dffffff[@D�$%:@dffffff[@D�%=&M,$��19871987 &:N/A$&:V�M�@dffffff\@D�$&:oz2@dffffff\@D�$&:(K@dffffff\@D�$&:6^@dffffff\@D�$&:^@dffffff\@D�&='M8$��19881988 ':N/A$':�+ �Ad33333]@D�$':$P@d33333]@D�$':�?�(@d33333]@D�$':� �6�?@d33333]@D�$':o%�4@d33333]@D�'=(MD$��19891989 (:N/A(:B!A d|D�(:{i@ d|D�(:sι@ d|D�(:�1�#@ d|D�(:�c�1,@ d|D�(=)MP$��19901990 ):N/A$):QAdfffffV`@D�$):[1L! @dfffffV`@D�$):ꮹ@dfffffV`@D�$):Yj@dfffffV`@D�$):�Fn7@dfffffV`@D�)= *N1991 *:N/A$*:�4)Adfffffa@D�$*:9J@dfffffa@D�$*:`@dfffffa@D�$*:=.}�+@dfffffa@D�$*:s@dfffffa@D�*= +N1992 +:N/A$+:}=]�%Ada@D�$+:di@da@D�$+:�'q@da@D�$+:K<�"@da@D�$+:k]I@da@D�+= ,N1993 ,:N/A~ ,:A~ ,:@@~ ,:@~ ,:@~ ,:@,= -N1994 -:N/A~ -:[A~ -:@~ -:@~ -:@~ -:@-= .N1995 .:N/A~ .:A~ .:@~ .:�"@~ .:@~ .:@.=%/-Income (millions of dollars):/./6/././././/0M\$��19851985~ 0CRØ~ 0:jA~ 0:�.#A~ 0:~>7~ 0T�6A~ 0E0Q1Mh$��19861986~ 1C~~ 1:�A~ 1:4C(A~ 1:0A~ 1TPc:A~ 1E� BA1Q2Mt$��19871987~ 2:pEA~ 2:D3A~ 2:>�-~ 2:�A~ 2::A~ 2:��2=3M$��19881988~ 3:rd�~ 3:A~ 3:+A~ 3:L~ 3:_x~ 3:v3=4M�$��19891989~ 4:v~ 4:�A~ 4:9~ 4:cP~ 4: 6~ 4:�/�4=5M�$��19901990~ 5EE�~ 5:A~ 5:�.A~ 5:VS~ 5:j �~ 5:Y�5= 6N1991~ 6E�?�~ 6:�5A~ 6:,.A~ 6: T~ 6:�~ 6:&^�6= 7N1992~ 7E~ 7:!~ 7:~B~ 7:�\~ 7:N~ 7:�7= 8N1993~ 8E�~ 8:n�!~ 8:qC~ 8:]~ 8:.ۓ~ 8:J �8= 9N1994~ 9E�1�~ 9:د!A~ 9:1A~ 9:b~ 9:iCA~ 9:9= :N1995~ :E �~ ::V�'~ ::iN~ ::j5l~ ::�&�~ ::[�:=";?Footnotes at end of table.;@;A;A;B;B;B;4s<KkTable 7.--Individual Income Tax Rates and Tax Shares, Returns with Positive "1979 Income Concept" Income: <4m=KeNumber of Returns, Shares of Income and Total Income Tax, Income Floor on Percentiles in Current and =4o>KgConstant Dollars, and Average Tax Rates, bySelected Descending Cumulative Percentiles of Returns Based >46?L.on Income Size, Tax Years 1985-1995--Continued?4@�l@>A*O@>B�P@>C�v@3D�@>E�@>F�P@>G�h�7H�}�>I���>J���>�K���>L���>M���>N���>O�n�>P�n�>Q�n�>R�n�>S�n@>T�t�>U���>V���>W���>X���>Y���>Z���>[�n�>\�n�>�]�n�>^�n�>@_�n�74@9,[All figures are estimates based on samples] @ @4AAAAAAAA4B B )B !Descending cumulative percentilesB!B!B!B!B4C"Item, tax year C#Total C$Top C#Top C#Top C#Top C#TopC4D%D&D$ 1 percentD# 5 percentD# 10 percentD# 25 percentD# 50 percentD4E'E(E(E(E(E(E(E4F)~ F*�?~ F*@~ F*@~ F*@~ F*@~ F*@F43G-+Total income tax (millions of dollars): [3]G.G.G.G.G.G.G/HM�$��19851985~ H:,�A~ H:i@~ H:P@~ H:A~ H:P� A~ H:�2AH=IM�$��19861986~ I:^A~ I:@~ I:(�A~ I:�=A~ I:�A~ I:x�AI=JM�$��19871987~ J:�A~ J:@~ J:XA~ J:8�A~ J:EA~ J:l!AJ=KM$��19881988~ K:�-A~ K:c@~ K:A~ K:X� A~ K:8�A~ K:`�AK=LM$��19891989~ L: hA~ L:�?@~ L:�A~ L:0R A~ L:WA~ L:AL=MM $��19901990~ M:FA~ M:@~ M:x�A~ M:�A~ M:A~ M:AM= NN1991~ N:ZA~ N:@X@~ N:�A~ N:�A~ N:A~ N:�AN= ON1992~ O:�A~ O:�@~ O:Xf A~ O:�A~ O:�A~ O:AO= PN1993~ P:A~ P:_A~ P: � A~ P:x�A~ P:4?A~ P:�,AP= QG1994~ QE ~ QESA~ QEA~ QEt8A~ QEA~ QE� AQ= RG1995~ RE�!A~ RE�9A~ REVA~ REA~ REA~ RE�!AR=*S-"Average tax rate (percentage): [4]S8S8S8S8S8S8S4TM,$��19851985~ TF@@~ TFh@~ TF4@~ TF @~ TF@~ TF,@T=UM8$��19861986~ UFp@~ UF @~ UF@~ UFT@~ UF @~ UF@U=VMD$��19871987~ VF0@~ VFN@~ VF@~ VF@~ VF@0@~ VFp@V=WMP$��19881988~ WFt@~ WF@~ WF@~ WFH@~ WF\@~ WF@W=XM\$��19891989~ XFD@~ XFB@~ XF@~ XF@~ XF@~ XFl@X=YMh$��19901990~ YF@~ YF&@~ YF@~ YF@~ YF@~ YF@Y= ZN1991~ ZF@~ ZF@~ ZF@~ ZF@~ ZF@@~ ZFĕ@Z= [N1992~ [Fȓ@~ [F@~ [F@~ [F4@~ [F@~ [F@[= \N1993~ \Fh@~ \F@~ \F@~ \F@~ \F@~ \FȖ@\= ]N1994~ ]F@~ ]F<@~ ]Fܠ@~ ]Fl@~ ]F@~ ]F @]= ^N1995~ ^FL@~ ^FȤ@~ ^FF@~ ^F<@~ ^F@~ ^F@^="_-Income share (percentage):_8_8_8_8_8_8_/`�X�>a���>b���>c���>d���>e���>f���>g�n�>h�n�>i�n�>j�n�>�k�n�7l�v�>m���>n���>o���>p���>q���>r���>s�n�>t�n�,u� �>v�n�>w�n@>x�f@>y��>z��>{�;>|�h>�}��>~�C>@`Mt$��19851985~ `FY@~ `Fؒ@~ `F@~ `F@@~ `FM@~ `FR@`=aM$��19861986~ aFY@~ aFȗ@~ aF,@~ aF@~ aF@~ aF}@a=bM�$��19871987~ bFY@~ bF@~ bF~@~ bF2@~ bFҷ@~ bF~@b=cM�$��19881988~ cFY@~ cF@~ cF@~ cF@~ cFq@~ cF@c=dM�$��19891989~ dFY@~ dF̖@~ dF.@~ dFڮ@~ dFh@~ dF@d=eM�$��19901990~ eFY@~ eF@~ eF @~ eF@~ eF_@~ eF@e= fN1991~ fFY@~ fF@~ fF@~ fF`@~ fFL@~ fF@f= gN1992~ gFY@~ gF@~ gF@~ gFZ@~ gF@~ gF@g= hN1993~ hFY@~ hF|@~ hFn@~ hF2@~ hF@~ hF@h= iN1994~ iFY@~ iFt@~ iF@~ iFR@~ iF@~ iF@i= jN1995~ jFY@~ jF@~ jF@@~ jF @~ jF@~ jF@j=,k-$Total income tax share (percentage):k8k8k8k8k8k8k/lM�$��19851985~ lFY@~ lF2@~ lFF@~ lF@~ lFo@~ lF@l=mM�$��19861986~ mFY@~ mFУ@~ mF@~ mF+@~ mF@~ mF:@m=nM�$��19871987~ nFY@~ nF @~ nFȰ@~ nF@~ nF@~ nFT@n=oM�$��19881988~ oFY@~ oF@@~ oF@~ oFL@~ oFP@~ oFf@o=pM�$��19891989~ pFY@~ pFj@~ pF@~ pF@~ pF@~ pF`@p=qO�$��19901990~ qFY@~ qFT@~ qFް@~ qF}@~ qF@~ qF_@q= rN1991~ rFY@~ rFТ@~ rFǰ@~ rF@~ rF@~ rFq@r= sN1992~ sFY@~ sF�:@~ sF@~ sFX@~ sF@~ sF@s= tN1993~ tFY@~ tF @~ tFU@~ tF޶@~ tF@~ tF@tGtHt Ht Ht Ht Ht HtGtHtHtHtHtHtHtGtHtHtHtHtHtHtGtHtHtHt Ht!Ht"Ht#Gt$Ht%Ht&Ht'Ht(Ht)Ht*Gt+Ht,Ht-Ht.Ht/Ht0Ht1Gt2Ht3Ht4Ht5Ht6Ht7Ht8Gt9Ht:Ht;Ht<Ht=Ht>Ht?Gt@HtAHtBHtCHtDHtEHtFGtGHtHHtIHtJHtKHtLHtMGtNHtOHtPHtQHtRHtSHtTGtUHtVHtWHtXHtYHtZHt[Gt\Ht]Ht^Ht_Ht`HtaHtbGtcHtdHteHtfHtgHthHtiGtjHtkHtlHtmHtnHtoHtpGtqHtrHtsHttHtuHtvHtwGtxHtyHtzHt{Ht|Ht}Ht~GtHtHt�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�Ht�Ht�Ht�Ht�Gt�Ht�Ht�H uG1994~ uIY@~ uI@~ uIR@~ uI@~ uIS@~ uI@u= vP1995~ vJY@~ vJ@~ vJܲ@~ vJ N@~ vJG@~ vJ@v=wRN/A--Not applicable.w4w4w4w4w4w4w4�xR�[1] The number of returns in columns 2 through 6, was processed in thousands and, therefore, reflects differences due to rounding .x4x4x4x4x4x4x4�yR�[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 7zR/footnote 2 of this article for further details.d{R\[3] Total income tax is the sum of income tax after credits and the alternative minimum tax.�|Ry[4] Average tax rate was computed by dividing total income tax (see footnote 3) by income, using the 1979 Income Concept.?}R7NOTE: Detail may not add to totals because of rounding.[~SSSOURCE: IRS, Statistics of Income Bulletin, Spring 1998, Document 1136 (Rev. 5-98).]PRCR��T��4 = h��#�> ����?�?�?�?md�ëwVBV\XT0|0��0\XT|0|0ax\XT0�w0��w0���,�Uw�qq     ��"