Income and Tax Shares of Top AGI Recipients

From time to time we receive requests for updates to the table from our 1993 paper Income Inequality and the Incomes of Very High-Income Taxpayers: Evidence from Tax Returns. Published in Tax Policy and the Economy no. 7 edited by Jame Poterba. MIT Press, Cambridge, 1993.

This table shows the estimated share of AGI and income tax on the returns of the top AGI recipients. defined as a number of returns equal to one-half of one percent of the number of returns in 1990, adjusted in proportion to the change in the number of adults (age 20+) since that date.

These number are interpolated from the aggregate preliminary data in the Statistics of Income Bulletin each Spring, according to the methodology described in the paper cited above.

Micro-data based figures for 1960 through 1994 are available here.

TAR Share of

Year AGI Income
Tax

1994 .107 .229

1995 .113 .240

1996 .121 .268

	TAR Share of
Year	AGI	Income Tax
1994	.107	.229
1995	.113	.240
1996	.121	.268

Daniel Feenberg
feenberg@nber.org

Jim Poterba

Last updated 20 September 1998