Changes in the Distribution of Top Marginal Tax Rates, 1958-2009

Research Report

Changes in the Distribution of Top Marginal Tax Rates, 1958-2009

Abstract

The statutory rate structure of the federal individual income tax the number and width of brackets and the level of rates has changed significantly over time, as has the distribution of taxpayers across rates. This article examines how the top statutory marginal tax rate changed at various percentile breaks using data from all available years, 1958-2009.

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