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C 0C 0 0style_col_headings0style_col_numbers 0 style_data0style_footnotes0style_stub_line0style_stub_lines0 style_titles0 style_totalsBU} #}  }  }  l[*wF6l6v6 6 F@ hD hG IGGGGnGnGnGnGnGnGGGGGGGoGoGogTable 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 jbAverage Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size, Tax Years 1986-199641,[All figures are estimates based on samples]  /0000002 3 )4!Descending cumulative percentiles55556Item, tax year 7Total 8Top 8Top 8Top 8Top 8Top9:8 1 percent7 5 percent7 10 percent7 25 percent7 50 percent ; < < < < < < =~ >?~ >@~ >@~ >@~ >@~ >@ ? ANumber of returns: [1] B B B B B B C R19861986~ EP~ E/A~ EsSA~ E}n~ E9~ Es(  F R(19871987~ E"lQ~ E40A~ E6D~ Ej$~ E [T~ E  HR419881988~ Et~ E0A~ EEL~ E~ E2]}~ Ef FR@19891989~ E~ E0A~ ES~ ER~ EF~ E|E FRL19901990~ E~ E 31A~ EW~ E~ E~ Eo F S1991~ EN6#~ ExE~ ER\[~ E~ E~ E* F S1992~ E~ EvD~ ENW~ Eʯ~ Ez~ E n F S1993~ E~ EiE~ E [~ E.~ EjA~ Eւ F S1994~ En~ EN:F~ E8UA~ EF~ Ez~ Eb F S1995~ EN|~ EjG~ Ef~ E &~ E_~ E& F S1996~ E|~ EH~ Eޥl~ EK~ EF=~ Ez>F6J.Income floor on percentiles (current dollars):EKEEEEFRX19861986 EN/A~ E A~ E@~ E`h@~ Ej@~ E@}@FRd19871987 EN/A~ EA~ E`@~ E@~ E@~ E@FRp19881988 EN/A~ EpA~ E@~ E@~ EM@~ E@FR|19891989 EN/A~ EA~ E`@~ E@~ E@~ E@FR19901990 EN/A~ EVA~ E@~ E@~ E@@~ Ez@F S1991 EN/A~ E`A~ E@V@~ Ey@~ E @~ E@F S1992 EN/A~ E8 A~ ET@~ E`@~ E@~ E@@F S1993 EN/A~ E`A~ E@~ EG@~ E@~ E@F lG!oG"oG#oI$G%G&G'G(G)G*oG+oG,oG-oG.oG/oM0oO1G2G3G4G5G6nG7nG8nG9nG:nG;n@G<l@G=}@G>~@G?x@G S1994 EN/A~ E A~ E @~ E@~ E@~ E|@ F !S1995 !EN/A~ !EXh A~ !E@@~ !E @~ !Ej@~ !E @!F "S1996 "EN/A~ "EA~ "ED@~ "E`s@~ "E8@~ "E@"F;#J3Income floor on percentiles (constant dollars): [2]#B#K#B#B#B#B#H$R19861986 $EN/A~ $ExA~ $Et@~ $E.@~ $E@~ $E@$F%R19871987 %EN/A~ %EK@~ %E@~ %E@@~ %E^@~ %E@%F&R19881988 &EN/A~ &EhA~ &E Q@~ &E@~ &E?@~ &E@&F'R19891989 'EN/A~ 'EHA~ 'E@~ 'E@~ 'E@~ 'E*@'F(R19901990 (EN/A~ (ESA~ (E` @~ (E@~ (Ei@~ (E@(F )S1991 )EN/A~ )E(A~ )E@~ )E `@~ )E@~ )E@)F *S1992 *EN/A~ *E$A~ *E@h@~ *E`@~ *E#@~ *EJ@*F +S1993 +EN/A~ +EA~ +E@@~ +E@~ +E@~ +E@+F ,S1994 ,EN/A~ ,E[A~ ,E@~ ,E@~ ,E@~ ,E@,F -S1995 -EN/A~ -EA~ -E@~ -E"@~ -E@~ -E@-F .S1996 .EN/A~ .E(A~ .Ep@~ .E@~ .ES@~ .E@.F%/AIncome (millions of dollars):/L/K/B/B/B/B/C0R19861986~ 0LN/~ 0EA~ 0E0~ 0E:B~ 0Ei~ 0E0N1R19871987~ 1LR~ 1E5A~ 1Ep&A~ 1E&A~ 1ENj~ 1E31F2R19881988~ 2L{~ 2E A~ 2E+A~ 2E&3A~ 2Emx~ 2Eʣ2F3R19891989~ 3L~ 3EA~ 3E9~ 3EkP~ 3E.B~ 3EF?3F4T19901990~ 4Lzr~ 4EA~ 4E|#.A~ 4ES~ 4E./~ 4E^4F 5U1991~ 5LW~ 5E8A~ 5E.A~ 5EL95A~ 5EN͇~ 5Ers5F 6U1992~ 6L~ 6E!~ 6EB~ 6E` 7A~ 6E~ 6Ej6F 7U1993~ 7L~ 7En!~ 7EqC~ 7E]~ 7E.ۓ~ 7EJ 7F 8U1994~ 8L1~ 8Eد!A~ 8E1A~ 8Eb~ 8EiCA~ 8E8F 9U1995~ 9L ~ 9EV'~ 9EiN~ 9Ej5l~ 9E&~ 9E[9F :V1996~ :P~ :P'A~ :PKY~ :P&y~ :PN~ :P:F";QFootnotes at end of table.;(;););*;*;*;$o<gTable 7.--Individual Income Tax Returns with Positive "1979 Income Concept" Income: Number of Returns, <$p=hShares of Income and Total Income Tax, Income Floor on Percentiles in Current and Constant Dollars, and =$j>bAverage Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size, >$&?Tax Years 1986-1996--Continued?$@l@GA*O@GBP@GCv@ID@GE@GFP@GGhMH}GIGJGKGLGMGNnGOnGPnGQnGRn9SnGTtGUGVGWGXGYGZnG[nG\nG]nG^nG_nM4@1,[All figures are estimates based on samples] @ @$A/A0A0A0A0A0A0A$B+ B, )B-!Descending cumulative percentilesB.B.B.B.B$C&Item, tax year CTotal C%Top C%Top C%Top C%Top C%TopC$D'DD% 1 percentD 5 percentD 10 percentD 25 percentD 50 percentD$E E!E!E!E!E!E!E$F"~ F#?~ F#@~ F#@~ F#@~ F#@~ F#@F$3GA+Total income tax (millions of dollars): [3]GBGBGBGBGBGBGCHR,19861986~ HWbA~ HW@~ HWA~ HWpFA~ HW(A~ HW`AHFIR819871987~ IWpA~ IW@@~ IWXA~ IWA~ IWhEA~ IW!AIFJRD19881988~ JW.A~ JWe@~ JWHA~ JW A~ JW`A~ JW\AJFKRP19891989~ KW hA~ KW@?@~ KW`A~ KW(S A~ KWWA~ KWAKFLR\19901990~ LWFA~ LW @~ LWA~ LWA~ LW8A~ LWALF MS1991~ MWZA~ MW`Y@~ MW A~ MWA~ MW@A~ MW0AMF NS1992~ NWA~ NW@~ NWxg A~ NWA~ NWA~ NWANF OS1993~ OWA~ OW_A~ OW A~ OWxA~ OW4?A~ OW,AOF PU1994~ PX ~ PXSA~ PXA~ PXt8A~ PXA~ PX APF QU1995~ QX!A~ QX9A~ QXVA~ QXA~ QXA~ QX!AQF RU1996~ RX.*(~ RX8f A~ RX0:A~ RXA~ RXB A~ RXl1#ARF*SA"Average tax rate (percentage): [4]SYSYSYSYSYSYSFTRh19861986~ TYp@~ TY@~ TY@~ TYP@~ TY@~ TY@TFURt19871987~ UY0@~ UYN@~ UY@~ UY@~ UY@0@~ UYp@UFVR19881988~ VYp@~ VY@~ VY4@~ VYD@~ VY\@~ VY@VFWR19891989~ WYD@~ WY@@~ WY@~ WY|@~ WY@~ WYh@WFXR19901990~ XY@~ XY@~ XY@~ XY@~ XY@~ XY@XF YS1991~ YY@~ YY@~ YY@~ YY@~ YY<@~ YYĕ@YF ZS1992~ ZYē@~ ZY@~ ZY@~ ZY0@~ ZY@~ ZY@ZF [S1993~ [Yh@~ [Y@~ [Y@~ [Y@~ [Y@~ [YȖ@[F \S1994~ \Y@~ \Y<@~ \Yܠ@~ \Yl@~ \Y@~ \Y @\F ]S1995~ ]YL@~ ]YȤ@~ ]YF@~ ]Y<@~ ]Y@~ ]Y@]F ^S1996~ ^Y@~ ^Y@~ ^Y@~ ^Y @~ ^Y@~ ^Yx@^F"_AIncome share (percentage):_Y_Y_Y_Y_Y_Y_C`XGaGbGcGdGeGfnGgnGhnGinGjnGknMlvGmGnGoGpGqGrnGsn9t GunGvnGwn@Gxf@Gy@Gz@G{(@G|h@G}@G~D@G`R19861986~ `YY@~ `YЗ@~ `Y2@~ `Y@~ `Y @~ `Y~@`FaR19871987~ aYY@~ aY@~ aY~@~ aY2@~ aYҷ@~ aY~@aFbR19881988~ bYY@~ bY@~ bY@~ bY@~ bYp@~ bY@bFcR19891989~ cYY@~ cYЖ@~ cY.@~ cYڮ@~ cYi@~ cY@cFdR19901990~ dYY@~ dY@~ dY@~ dY@~ dY`@~ dY@dF eS1991~ eYY@~ eY@~ eY@~ eY`@~ eYL@~ eY@eF fS1992~ fYY@~ fY@~ fY@~ fYX@~ fY@~ fY@fF gS1993~ gYY@~ gY|@~ gYn@~ gY2@~ gY@~ gY@gF hS1994~ hYY@~ hYt@~ hY@~ hYR@~ hY@~ hY@hF iS1995~ iYY@~ iY@~ iY@@~ iY @~ iY@~ iY@iF jS1996~ jYY@~ jYܙ@~ jYx@~ jY@E@~ jYM@~ jY@jF,kA$Total income tax share (percentage):kYkYkYkYkYkYkClR19861986~ lYY@~ lY֣@~ lY@~ lY.@~ lY@~ lY:@lFmR19871987~ mYY@~ mY @~ mYȰ@~ mY@~ mY@~ mYT@mFnR19881988~ nYY@~ nY@@~ nY@~ nYC@~ nYP@~ nYf@nFoR19891989~ oYY@~ oYj@~ oY@~ oY@~ oY@~ oYa@oFpT19901990~ pYY@~ pYR@~ pYް@~ pY}@~ pY@~ pY_@pF qS1991~ qYY@~ qYТ@~ qYȰ@~ qY@~ qY@~ qYq@qF rS1992~ rYY@~ rY:@~ rY@~ rYY@~ rY@~ rY@rF sS1993~ sYY@~ sY @~ sYU@~ sY޶@~ sY@~ sY@sZs[s [s [s [s [s [sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s [s![s"[s#Zs$[s%[s&[s'[s([s)[s*Zs+[s,[s-[s.[s/[s0[s1Zs2[s3[s4[s5[s6[s7[s8Zs9[s:[s;[s<[s=[s>[s?Zs@[sA[sB[sC[sD[sE[sFZsG[sH[sI[sJ[sK[sL[sMZsN[sO[sP[sQ[sR[sS[sTZsU[sV[sW[sX[sY[sZ[s[Zs\[s][s^[s_[s`[sa[sbZsc[sd[se[sf[sg[sh[siZsj[sk[sl[sm[sn[so[spZsq[sr[ss[st[su[sv[swZsx[sy[sz[s{[s|[s}[s~Zs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[ tU1994~ t\Y@~ t\@~ t\R@~ t\@~ t\S@~ t\@tF uU1995~ u\Y@~ u\@~ u\ܲ@~ u\ N@~ u\G@~ u\@uF vV1996~ v]Y@~ v]@~ v]@~ v]4@~ v]@~ v]@vFw^N/A--Not applicable.w$w$w$w$w$w$w$x^[1] The number of returns in columns 2 through 6, Tables 7 and 8, were processed in thousands and, therefore, reflect differences due to rounding .x$x$x$x$x$x$x$y^[2] For Table 7, 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 this$z^article for further details.d{^\[3] Total income tax is the sum of income tax after credits and the alternative minimum tax.|^[4] Average tax rate was computed by dividing total income tax (see footnote 3) by income, using the 1979 income concept (see text and Figure A).@}_8SOURCE: IRS, Statistics of Income Bulletin, Spring 1999.~`]PQ"Q?4?4 = h#> ????mD?ëwVBV\XT0|00\XT|0|0ax\XT0?w0?w0?DUwqq     "