Income Weighted Average Marginal Tax Rates

With Wagelike Income Inflated by 1% Before Calculation of Liability

    1           2           3           4           5           6           7           8           9           10           11           12       
1960 281.77 21.75  2.34 88.02 320.14 22.09  2.07 23.95 26.99
1961 291.76 21.90  2.25 88.01 331.50 22.25  1.99 24.05 27.12
1962 314.47 22.48  2.12 88.00 357.34 22.85  1.88 24.50 27.65
1963 332.79 22.75  2.34 88.00 378.18 23.14  2.07 24.98 28.18
1964 357.58 20.81  2.15 87.99 406.40 21.18  1.90 22.86 25.77
1965 387.79 20.01  1.89 88.07 440.32 20.34  1.67 21.79 24.56
1966 422.22 20.71  3.19 88.05 479.52 21.05  2.83 23.54 26.28
1967 446.18 21.07  3.16 88.04 506.79 21.41  2.79 23.84 26.62
1968 488.28 23.45  3.59 88.02 554.73 23.85  3.18 26.61 29.68
1969 528.30 24.76  3.62 88.01 600.29 25.17  3.21 27.92 31.12
1970 552.68 23.23  3.45 88.00 628.04 23.62  3.05 26.22 29.25
1971 597.93 22.52  3.43 87.99 679.57 22.87  3.03 25.62 32.10
1972 660.19 22.61  3.74 87.97 750.47 22.99  3.31 26.00 32.40
1973 740.94 23.76  4.74 87.95 842.45 24.15  4.20 27.90 33.57
1974 797.67 24.44  5.79 87.94 907.06 24.84  5.12 29.34 35.52
1975 858.62 24.73  5.85 88.12 974.43 25.09  5.17 29.87 35.48
1976 957.21 25.49  5.80 88.10 1086.51 25.82  5.14 30.54 33.59
1977 1068.77 26.33  5.74 88.21 1211.58 26.72  5.08 33.00 38.89
1978 1205.83 27.64  5.76 88.29 1365.74 27.90  5.10 34.67 40.35
1979 1336.93 27.06 31.14 7.13 88.54 1509.91 27.39 31.46 6.31 32.92 36.31
1980 1446.72 28.09 32.17 7.55 88.53 1634.08 28.41 32.46 6.68 34.26 37.68
1981 1623.21 29.06 33.14 8.54 88.97 1824.47 29.32 33.39 7.56 36.03 39.33
1982 1695.52 26.80 30.96 9.06 88.71 1911.41 27.01 31.17 8.02 34.26 37.07
1983 1826.04 24.96 29.51 9.26 89.00 2051.70 25.18 29.73 8.19 32.58 35.21
1984 2058.19 25.17 29.75 9.42 88.95 2313.86 25.39 29.98 8.34 32.89 35.48
1985 2197.93 25.37 29.91 9.45 88.92 2471.67 25.60 30.15 8.36 33.10 35.74
1986 2302.11 25.27 29.80 9.76 88.91 2589.32 25.50 30.03 8.64 33.30 35.91
1987 2467.71 23.06 27.33 9.65 85.14 2898.52 23.35 27.63 8.55 31.26 33.89
1988 2689.10 21.65 25.94 9.76 85.10 3159.83 21.86 26.16 8.64 30.01 32.35
1989 2854.53 21.82 26.11 9.88 85.08 3354.96 22.01 26.31 8.75 30.28 32.63
1990 3008.54 21.75 26.10 10.32 85.22 3530.29 21.93 26.29 9.13 30.63 32.98
1991 3102.73 21.25 25.70 11.18 85.22 3640.91 21.46 25.94 9.90 30.89 33.23
1992 3280.65 21.08 25.63 11.17 85.20 3850.31 21.31 25.85 9.89 30.75 33.07
1993 3439.77 21.73 26.29 11.18 85.19 4037.70 22.01 26.57 9.89 31.43 33.93
1994 3675.60 22.34 26.97 11.30 85.34 4307.12 22.59 27.22 10.00 32.19 34.71
1995 3878.38 22.71 27.34 11.08 85.32 4545.72 22.95 27.58 9.81 32.33 34.88
1996 4121.82 23.01 27.58 10.91 85.30 4832.40 23.26 27.84 9.66 32.46 35.03
1997 4403.86 23.26 27.86 10.81 85.27 5164.47 23.49 28.10 9.56 32.55 34.90
1998 4683.11 23.53 28.10 10.77 85.26 5492.59 23.75 28.33 9.53 32.78 35.14
1999 4969.96 23.84 28.26 10.88 85.24 5830.55 24.07 28.50 9.63 33.19 35.55
2000 5315.39 24.27 28.89 10.83 85.21 6237.73 24.48 29.09 9.59 33.54 35.94
2001 5461.85 23.58 28.22 11.11 85.21 6410.03 23.77 28.40 9.83 33.17 35.49
2002 5594.63 23.14 27.74 11.38 85.21 6565.68 23.33 27.94 10.07 33.00 35.28
2003 5851.34 21.10 25.80 11.32 85.21 6867.27 21.11 25.79 10.02 30.99 32.85
2004 6263.90 21.50 26.26 11.05 85.19 7352.81 21.51 26.25 9.78 31.12 33.00
2005 6703.82 21.86 26.58 10.79 85.18 7870.23 21.88 26.59 9.55 31.19 33.12
2006 7154.20 21.93 26.62 10.83 85.17 8400.03 21.95 26.63 9.58 31.29 33.22
2007 7371.36 21.74 26.42 10.92 85.18 8653.53 21.77 26.44 9.66 31.22 33.17
2008 7467.33 21.50 26.16 11.25 85.19 8765.81 21.52 26.17 9.96 31.32 33.21
2009 7269.49 20.91 25.57 11.73 85.38 8514.19 20.92 25.57 10.39 31.29 33.13


Data for 2007+ is inflated from 2006 actual.

    Wages, Self-Employment, Partnership and S-Corp

  1. Year
  2. Sum of the 4 income items (billions)
  3. Federal weighted Average MTR on 4 income items
  4. Federal plus state MTR
  5. FICA rate (see below)
  6. Share of 4 items in gross income (before adustments) plus employer share of FICA

    7. All non-gain income components

  7. Gross income plus Employer FICA
  8. Federal MTR
  9. Federal plus state MTR
  10. FICA Share

    Root Mean Square Average Totals

  11. Fed+FICA RMS tax rate (wagelike income)
  12. Fed+FICA RMS tax rate (non-gain income)

See http://www.nber.org/taxsim/barro-redlick for more information.