�\pjnwill00 $}���<�PT雋}�B�  d褚MbP?_"*+�€%,����@1��Courier1'�� MS Sans Serifns Serif񲝮�0\�1'�� MS Sans Serifns Serif񲝮�0\�1'�� MS Sans Serifns Serif񲝮�0\�1'�� MS Sans Serifns Serif񲝮�0\�1j�� Helveticaelveticaerif񲝮�0\�(���幕� 0(1jせF�0T��1j�� Helveticaelveticaerif񲝮�0\�(���幕� 0(1jせF�08��1j�� Helveticaelveticaerif񲝮�0\�(���幕� 0(1jせF�0��1j�� helveticaelveticaerif񲝮�0\�(���幕� 0(1jせF�00;��1j�� Helveticaelveticaerif񲝮�0\�(���幕� 0(1jせF�0<��1 ��Arial1 x�Arial1 ��Arial1 ��Arial1jP� Helveticaelveticaerif񲝮�0\�(���幕� 0(1jせF�0園��1��courier1 x�Arial��&�?'�?(�?)�?M d���"d���?�?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm \(#,##0\)@*.+(#,##0" ";#,##0" ";"-- ";@" " " "@# #,##0" ";#,##0" ";"-- ";@" "#,##0"";#,##0"";"--";@""#,##0" ";#,##0" ";"-- ";@" """@-*#,##0" ";\-#,##0" ";"-- ";@" " General_) \ \ \ \ @*.30#,##0.00" ";\-#,##0.00" ";"-- ";@" "52#,##0" ";\-#,##0" ";"-- ";@" "=:#,##0" ";\-#,##0" ";"-- ";@" "96#,##0" ";\-#,##0" ";"-- ";@" "?<#,##0.00" ";\-#,##0.00" ";"-- ";@" ";8#,##0.00" ";\-#,##0.00" ";"-- ";@" "EB@"..............................................................."MJ\ \ \ \ @"..............................................................."b_\ \ \ \ @"...................................................................................."if\ \ \ \ @"..........................................................................................."/,#,##0.00" ";\-#,##0.00" ";"-- ";@" "1.#,##0.0" ";\-#,##0.0" ";"-- ";@" "52#,##0.000" ";\-#,##0.000" ";"-- ";@" "74#,##0.0000" ";\-#,##0.0000" ";"-- ";@" "96#,##0.00000" ";\-#,##0.00000" ";"-- ";@" "0.0000000000000000.00000000000000000.000000000000000000.0000000000000000000.00000000000000000000.000000000000000000000.0000000000000000000000.00000000000000000000000.000000000000000.00000000000000.000000000000 0.00000000000 0.0000000000 0.000000000 0.00000000 0.0000000 0.000000 0.00000 0.00000.000;8#,##0.000000" ";\-#,##0.000000" ";"-- ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings-�column_numbers- data- J footnotes-KK�G:Indent0)7 # #.��Indent3)�##.;#JW#f s#�  �#� -�#�-�Indent6)� # #!.;#JW#fs#��#��#� �#� #�#�#�##*7#FS#b0o#~05�#�5J�#�J�#��#�_RIndent9)O##.;#JW#fs#"��##��#�/�#$�/1�#�12�#2#*7#F -�)spanners# stub_lines- Jtitles-bVtotals)S# #.�-;# J� ALA4F73CF0* ALA4F83CF0,  ALA4F93CF0,0 ALA4FA3CF0+ ALA4FB3CF0, ALA4FC3CF0,1 ALA4FD3CF0,2 ALA4FE3CF0,# ALA4FF3CF0,5 ALA5003CF0,  ALA5013CF0,J ALA5023CF0,  ALA5033CF0, ALA5043CF0,  ALA5053CF0- � ALA5063CF0,- ALA5073CF0,  ALA5083CF0, ALA5093CF0---� ALA50A3CF0, ALA50B3CF0, ALA50C3CF0, ALA50D3CF0,/C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C � ��C  � ��C  � ��C �"��C �"�亮C �#��C �!�C /� �C �!�C � $�C #Q#,�C  �C  (�C 1"(�C A8�C 8�C  (�C #Q# ��C #Q#,�C #� ,�C � �C  �C a!�C %q �C �!�C �!�C "�C "8��C 8��C  �C  (��C Lq<�瘟C A8瘟亮C Lq �C #Q# ��C Lq ,�C )Q# ��C /y �C Q#��C /q �C /y �C /q �C 1"(��C 1"(�亮C Lq�C A�亮C A8��C &Q# ��C &Q#,��C &Q#,�亮C &Q# ��C /y �C /q �C /y ,�C /q ,�C /q ,��C Q��C #Q<��C �C /q �C Q# ��C &Q#,��C /q (�C &Q#,�C Q#,�C #�C #� �C # �C # �C # �C #a!,�C #a! �C a!(瘟C Q# 瘟C La �C L �C LQ <��C L <��C  (�C 8�亮C &8��C �!(��C  (��C �!(��C  (��C  (�亮C "8�亮C Lq ,��������������@style_col_headings�@style_col_numbers� @ style_data�@style_footnotes�@style_stub_lines�@ style_titles�@ style_totals�B������������€€€€€€€€€览�€€€U} ��} � �}  �} � �}  � �* ,l� ,�� ,�� ,�� ,�� ,w�  ,F� ,i� ,v� ,€� ,h�  ,h�J ,��$ ,�@ ,�@ ,�@*,�@*,�@*,�@*,�@*,�@*,�@*,�@*,�@*,�@*,�@*,�@*,��%*,��%*,�@*,�@*,�@o(gTable 5.--Individual Income Tax Returns with Positive Adjusted Gross Income (AGI): Number of Returns, i(aShares of AGI andTotal Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and i(aAverage Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size F(>Using the Definition of AGI for Each Year, Tax Years 1986-20014),[All figures are estimates based on samples]  abbbbbb^.)_!Descending cumulative percentiles````*Item, tax year +Total ,Top +Top +Top +Top +Top-., 1 percent+ 5 percent+ 10 percent+ 25 percent+ 50 percent /~ 0�?~ 0@~ 0@~ 0@~ 0@~ 0@  1Number of returns: [1] 2 2 2 2 2 2  5dA��19861986~ H颲~ H�'/A~ H鰦7~ H�o~ H驶~ H巜+  I Q Q Q Q 5pA��19871987~ 6&,O~ 6�20A~ 6j魿~ 6谊�~ 6 薙~ 6枾  I Q Q Q Q 5|A��19881988~ 6n�~ 6fsB~ 6頏L~ 6趤�~ 6欴}~ 66夲  I Q Q Q Q5�A��19891989~ 6F龎~ 6烉C~ 6砈~ 6"f�~ 6V�~ 6D IQ Q Q Q5�A��19901990~ 6殐�~ 6钰D~ 6朏X~ 6*嵃~ 6阘�~ 6伊r IQ Q Q Q 71991~ 6" "~ 6鎢E~ 6vM[~ 6隁�~ 6J內~ 6�� IQ Q Q Q 71992~ 6^芹~ 6€01A~ 6W~ 6驌�~ 6隈�~ 6层m IQ Q Q Q 71993~ 6畯~ 6篵E~ 6栱Z~ 6.鄣~ 6睿�~ 6贕� IQ Q Q Q 71994~ 6俶j~ 6./F~ 6怆^~ 6伦�~ 6b涄~ 6�6� IQ Q Q Q 71995~ 6*脔~ 6擥~ 6v鋏~ 6钊�~ 6Jv�~ 6栰� IQ Q Q Q ' ! !"#$%&'() 71996~ 6�%z~ 6舒H~ 6鈦l~ 6��~ 6j�~ 6�=IQ Q Q Q ' ! !"#$%&'() 91997~ 6银�~ 6�(J~ 6r蘲~ 6鈽�~ 66�=~ 6j鼂IQ Q Q Q ' ! !"#$%&'() 91998~ 6^瓊~ 6鷭K~ 6饣y~ 6緒�~ 6Z玚~ 6甐�IQ Q Q Q ' ! !"#$%&'() 91999~ 6:� ~ 6觇L~ 6唽€~ 6~ 6捑�~ 6}IQ Q Q Q ' ! !"#$%&'() 92000~ 6]�~ 6~CN~ 6vQ�~ 6辎~ 6J棨~ 6�.IIQ Q Q Q ' ! !"#$%&'() 92001~ 6n^�~ 6疅N~ 6V�~ 6�<~ 6灄�~ 6:/[IQ Q Q Q ' ! !"#$%&'()23*Adjusted gross income floor on percentiles666666U U U U3 (current dollars): 666666U U U U5p A��19861986 6N/A~ 6 鼲~ 6 u頏~ 6络@~ 6€|這~ 6€逍@"S S S S5� A��19871987 6N/A~ 6�A~ 6喑餈~ 6 组@~ 6鄺郂~ 6Z袬"S S S S5� A��19881988 6N/A~ 6€.A~ 6鹆馌~ 6�隌~ 6繦酅~ 6里袬"S S S S ,l@! ,�@" ,�@# ,�@$ ,�@% ,�@& ,�@' ,�@( ,�@) ,�@* ,�@+ ,�@, ,�@- ,��$. ,��%/ ,�@0 ,�@1 ,�@2 ,�@3 ,�@4 ,�@5 ,�@6 ,�@7 ,�@8 ,�@9 ,�@: ,�@; ,�@<� ,�@= ,@> ,@? ,@ 5� A��19891989 6N/A~ 6�A~ 6P闰@~ 6鄏霡~ 6帱酅~ 6@屢@ " S S S S!5� A��19901990 !6N/A~ !6鑟A~ !6€M驚~ !6鄌鞞~ !6樷@~ !6繫覢!"!S! S! S! S "71991 "6N/A~ "6啬A~ "6€篌@~ "6?頏~ "6 鉆~ "6@犛@"""S" S" S" S #71992 #6N/A~ #6€4A~ #6鹌鬇~ #6 y顯~ #6@枫@~ #6繮訞#"#S# S# S# S $71993 $6N/A~ $6槴A~ $6燯魼~ $6�!餈~ $6@銨~ $6喇訞$"$S$ S$ S$ S %71994 %6N/A~ %6p�A~ %6燛鯜~ %6绅@~ %6擂銨~ %6€J誁%"%S% S% S% S &71995 &6N/A~ &6饛 A~ &6衹鰼~ &6鄼馌~ &6鄷錊~ &6艺@&"&S& S& S& S '71996 '6N/A~ '6衅 A~ '6P兵@~ '6燦駺~ '6燱鍬~ '6€≈@'"'S' S' S' S (91997 (6N/A~ (6€�A~ (6a鶣~ (6繴驚~ (6爡鏎~ (6@易@("(S( S( S( S )91998 )6N/A~ )6鄏A~ )6�麫~ )6@Q鬇~ )6嗟鐯~ )6冷谸)")S) S) S) S *91999 *6N/A~ *6滆A~ *6鄝鼲~ *6 h魼~ *6犥锧~ *6浪貮*"*S* S* S* S +92000 +6N/A~ +6�!A~ +6U�@~ +6鯜~ +6 麝@~ +6€跕+"+S+ S+ S+ S ,92001 ,6N/A~ ,6泥A~ ,6:�@~ ,6 ヶ@~ ,6燽隌~ ,6苒@,",S, S, S, S2-1*Adjusted gross income floor on percentiles -6 -6-6-6-6-6-#-R- R- R- R .1 (constant dollars): .6.6.6.6.6.6..U. U. U. U/5� A��19861986 /6N/A/6>'覹﹚鶣/6]�G*孰@/6/飥#E@/6G妴x很@/6p�?瘴@/"/S/ S/ S/ S05 A��19871987 06N/A06H绰鎄稞@06晟騡鞞06�.鮠,挎@06A�6�6軥06蝸D+l屛@0"0S0 S0 S0 S15L A��19881988 16N/A16L 8�6A16噋噋頏16!�耀徭@16嫔乓�8軥16d校銻蜙1"1S1 S1 S1 S25€ A��19891989 26N/A26諾�!A26遻锝WK頏26RJI矜@26遻锝7軥26遻锝w晖@2"2S2 S2 S2 S35� A��19901990 36N/A~ 36F�@~ 36爥鞞~ 36绤鍬~ 36纒蹳36T)W鶋虭3"3S3 S3 S3 S 471991 46N/A~ 46p兀~ 46L鞞~ 465鍬~ 46€檑@~ 46姨@4"4S4 S4 S4 S 571992 56N/A~ 56`�@~ 56@烅@~ 56纍鍬~ 56蹳~ 56鎏@5"5S5 S5 S5 S 671993 66N/A~ 66燻�@~ 66`図@~ 66T鍬~ 66蕾跕~ 66€犔@6"6S6 S6 S6 S 771994 76N/A~ 76(A~ 76€頏~ 76ф@~ 76@*蹳~ 76€惶@7"7S7 S7 S7 S 871995 86N/A~ 86鹋A~ 86 灶@~ 86@鏎~ 86繱蹳~ 86€⑻@8"8S8 S8 S8 S 971996 96N/A~ 96�A~ 96纘顯~ 96V鏎~ 96纙蹳~ 96€靥@9"9S9 S9 S9 S :91997 :6N/A:6ot�A:6峪�zo餈:6滮B�(鐯:6:鱆"昈軥:6驵f�@:":S: S: S: S ;91998 ;6N/A;6澢XA;6 J�<�馌;6ni涆疏@;6槵yC0'轅;6冞疺c`蜙;";S; S; S; S <�91999 <�6N/A <�67 暬AD*�-矟铵�? <�6D鍠諌雕@D*�-矟铵�? <�6�5炔锧D*�-矟铵�? <�6L�1揄 這D*�-矟铵�? <�6痿#双魑@D*�-矟铵�?<�"<�S<� S<� S<� S =92000 =6N/A =6醧u8AD+�Zd;逴嶜? =6�&柍�1駺D+�Zd;逴嶜? =6M,g榛 闌D+�Zd;逴嶜? =6裕�慟這D+�Zd;逴嶜? =6<�.縠螥D+�Zd;逴嶜?="=S= S= S= S >92001 >6N/A >6#0Y�0AD,�紅�V�? >6巹亐铡馌D,�紅�V�? >6簄啔箳锧D,�紅�V�? >6"< #磙@D,�紅�V�? >6�&茜4v螥D,�紅�V�?>">"> "> "> ""?XFootnotes at end of table.?Y?Y?Y?Y?Y?Y?"@ ,l�A ,��B ,��C ,��D ,��E ,w� F ,F�G ,i�H ,v�I ,€�J ,h�%K ,��&L ,�@M ,�@N ,�@O ,�@P ,�@Q ,�@R ,�@S ,�@T ,�@U ,�@V ,�@W ,�@X ,�@Y ,�@Z ,�@[ ,��\ ,}�] ,��^ ,��_ ,��o@(gTable 5.--Individual Income Tax Returns with Positive Adjusted Gross Income (AGI): Number of Returns, @@@@@@iA(aShares of AGI andTotal Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and AAAAAAiB(aAverage Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size BBBBBBQC(IUsing the Definition of AGI for Each Year, Tax Years 1986-2001--ContinuedCCCCCC4D),[All figures are estimates based on samples]DDD D DDEcEbEbEbEbEbEbF^F.)F_!Descending cumulative percentilesF`F`F`F`G*Item, tax year G+Total G+Top G+Top G+Top G+Top G+TopHdHeHf 1 percentHf 5 percentHf 10 percentHf 25 percentHf 50 percentI<�~ I=�?~ I=@~ I=@~ I=@~ I=@~ I=@I5J1-Adjusted gross income (millions of dollars):  J6 J6J6J6J6J6JJUJ UJ UJ UK58 A��19861986~ K6r�~ K64hA~ K6N#%~ K6� +A~ K6鲶Z~ K6Fd€KVKWK WK WK WL5D A��19871987~ L6恮EA~ L6,(A~ L6�,~ L66^?~ L66Uh~ L6躲�L"LSL SL SL SM5P A��19881988~ M6虍�~ M6苕A~ M6�.+A~ M6樜2A~ M6屇=A~ M6&9�M"MSM SM SM SN5\ A��19891989~ N6猉�~ N6紤A~ N6V8~ N6.哊~ N6:e}~ N6�7�N"NSN SN SN SO5h A��19901990~ O6枼�~ O6衺A~ O6�/:~ O6癹4A~ O6妻�~ O6纥�O"OSO SO SO S P71991~ P6簺�~ P6l�A~ P6焐,A~ P6婝Q~ P6都�~ P6!�P"PSP SP SP S Q71992~ Q6�LA~ Q6�A~ Q6诸>~ Q6�6A~ Q6&X�~ Q6銰AQ"QSQ SQ SQ S R71993~ R6jq�~ R6(�A~ R6x�/A~ R6~龴~ R6霃~ R6.�RTRTR TR TR T S71994~ S6昴�~ S6� A~ S6煸0A~ S66絕~ S6蕁�~ S6IAS"SSS SS SS S T71995~ T6�~ T6磋"A~ T6~ T6 h~ T6r,�~ T6Zh�T"TST ST ST S UK1996~ UL�.~ UL嗶,~ UL6U~ ULv唗~ UL�6�~ UL�U"USU SU SU S VN1997~ VL啗2~ VL簪*A~ VL蝯a~ VL�~ VL頗A~ VL�(V"VSV SV SV S WN1998~ WLn蠱~ WL�=~ WL灗m~ WL��~ WL餬KA~ WLZ, W"WSW SW SW S XN1999~ XLF環~ XL4�1A~ XL紊z~ XL庩�~ XL2达~ XLR�8X"XSX SX SX S YN2000~ YL��~ YL桻~ YL.d�~ YL阛�~ YL闖~ YL�+UY"YSY SY SY S ZN2001~ ZL2靯~ ZL槻0A~ ZL蘶>A~ ZLv8�~ ZL陏�~ ZLZSHZ"ZSZ SZ SZ S3[1+Total income tax (millions of dollars): [2][>[>[>[>[>[>[\8t A��19861986~ \6 fA~ \6�鰼~ \6€A~ \6�A~ \6A~ \6潴A\]8€ A��19871987~ ]6X�A~ ]6pZ鯜~ ]6衸A~ ]6p A~ ]6DSA~ ]6|(A]^8� A��19881988~ ^6d1A~ ^6他@~ ^6x�A~ ^6刿 A~ ^6D�A~ ^6d�A^_8� A��19891989~ _6kA~ _6艾鶣~ _6`7A~ _6恲 A~ _6萬A~ _6监A_` ,l�a ,��b ,n�c ,n�d ,n�e ,n�f ,n�g ,n�h ,n�i ,n�j ,n�k ,n�l ,n�%m ,t@n ,�@o ,�@p ,�@q ,�@r ,�@s ,�@t ,�@u ,�@v ,�@w ,�@x ,�@y ,�@z ,�@{ ,�@| ,�@} ,�@~ ,l� ,��`8� A��19901990~ `6TIA~ `6 m鸃~ `6€�A~ `6�6A~ `6PA~ `6L�A` a91991~ a6t]A~ a60*鸃~ a6€�A~ a6P�A~ a6<&A~ a6<�Aa b91992~ b6 A~ b6�A~ b6x� A~ b6咱A~ b6�A~ b6槜Ab c91993~ c6�A~ c6`�A~ c6 A~ c6@-A~ c6蠷A~ c6�5Ac d91994~ d6腝 A~ d6�A~ d6�A~ d68gA~ d6桷A~ d6 Ad e91995~ e6#~ e6樆A~ e6魪A~ e6h�A~ e6犤A~ e6&A"e f91996~ f6�$A~ f6愻 A~ f6$yA~ f60A~ f6鳷 A~ f6h7#Af g91997~ g6d,~ g6竢 A~ g6dA~ g6� A~ g6^A$~ g6唥*g h91998~ h6�(A~ h6d�A~ h6梃A~ h6MA~ h6x�#A~ h6P 'Ah i91999~ i6嘏*A~ i6琠A~ i6�A~ i6词!A~ i6碷&A~ i6p�)Ai j92000~ j6ω;~ j6DeA~ j6屽 A~ j6l%$A~ j64#)A~ j6巵9j k92001~ k6�+A~ k6圿A~ k6苒A~ k6�*#~ k6朱,~ k6D*Ak*l1"Average tax rate (percentage): [3]l2l4l4l2l2l2lmC� A��19861986~ m?笘@~ m?猢@~ m?~ m?啊@~ m?@滰~ m?€橜mPmPm Pm Pm Pm PnC� A��19871987~ n?€擛~ n?ⅳ@~ n?D~ n?錇@~ n?魴@~ n?袞@nPnPn Pn Pn Pn PoC� A��19881988~ o?@~ o?娶@~ o?劆@~ o?鴿@~ o?紮@~ o?鄸@oPoPo Po Po Po PpC� A��19891989~ p?€擛~ p?<~ p?.燖~ p?T滰~ p?l橜~ p?礀@pPpPp Pp Pp Pp PqC� A��19901990~ q?<擛~ q?@7@~ q?鵁@~ q?€2@~ q?橜~ q?p朄qPqPq Pq Pq Pq P rD1991~ r?€)@~ r? ~ r?燖~ r?滰~ r?錁@~ r?0朄rPrPr Pr Pr Pr P sD1992~ s?8擛~ s?挘@~ s?帬@~ s?錆@~ s?@0@~ s?悥@sPsPs Ps Ps Ps P tD1993~ t?袛@~ t?猊@~ t?尽@~ t?悷@~ t?h欯~ t?H桜tPtPt Pt Pt Pt P uD1994~ u?+@~ u?~ u?~ u?燖~ u?虤@~ u?湕@uPuPu Pu Pu Pu P vD1995~ v?〞@~ v?r~ v?b~ v?b燖~ v?x汙~ v?,楡vPvPv Pv Pv Pv P wD1996~ w?h朄~ w?帵@~ w?微@~ w?譅@~ w?P淍~ w?饦@wPwPw Pw Pw Pw P xD1997~ xM爾@~ xM槬@~ xMt~ xM盃@~ xMh淍~ xM$橜xPxPx Px Px Px P yD1998~ yM垨@~ yM0~ yMv~ yM紶@~ yM`淍~ yM0@yPyPy Py Py Py P zD1999~ zM4桜~ zM偉@~ zM洧@~ zM,~ zM(滰~ zM瑱@zPzPz Pz Pz Pz P {D2000{M酏詘閱.@{M�,C雛;@{M姓V�/k8@{M6<絉V6@{Mc頩B>3@{M^篒 �0@{P{P{ P{ P{ P{ P |D2001|M�傥鱯,@|M錫≈4;@|M\m女7@|MD媗琨i5@|M�#裹�2@|M鷡j紅�/@|P|P| P| P| P| P"}XFootnotes at end of table.}Y}Y}Y}Y}Y}Y}"o~(gTable 5.--Individual Income Tax Returns with Positive Adjusted Gross Income (AGI): Number of Returns, ~~~~~~i(aShares of AGI andTotal Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and € ,l�� ,��� ,��� ,w� � ,F�� ,i�� ,v�� ,€�� ,F�� ,h�%� ,{@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,��%� ,v@� ,�@� ,�@� ,�@� ,�@i€(aAverage Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size €€€€€€Q�(IUsing the Definition of AGI for Each Year, Tax Years 1986-2001--Continued������4�),[All figures are estimates based on samples]��� � ���a�b�b�b�b�b�b�^�.)�_!Descending cumulative percentiles�`�`�`�`�*Item, tax year �+Total �+Top �+Top �+Top �+Top �+Top�-�.�+ 1 percent�+ 5 percent�+ 10 percent�+ 25 percent�+ 50 percent�:�;�;�;�;�;�;�<�~ �=�?~ �=@~ �=@~ �=@~ �=@~ �=@�1�1)Adjusted gross income share (percentage):�2�?�?�?�?�?��CL A��19861986~ �?Y@~ �?☉@~ �?症@~ �?p獲~ �?稝~ �?G繞�O�O� O� O� O� O�CX A��19871987~ �?Y@~ �?@揁~ �?~ �?袁@~ �?`N@~ �?亃繞�O�O� O� O� O� O�Cd A��19881988~ �?Y@~ �?皸@~ �?F~ �?耶@~ �?d窣~ �?仢繞�O�O� O� O� O� O�Cp A��19891989~ �?Y@~ �?,朄~ �?昆@~ �?€C@~ �?T窣~ �?溊@�O�O� O� O� O� O�C| A��19901990~ �?Y@~ �?,@~ �?敟@~ �?J瓳~ �?E窣~ �?仒繞�O�O� O� O� O� O �D1991~ �?Y@~ �?L擛~ �?訾@~ �?丨@~ �?)窣~ �?亾繞�O�O� O� O� O� O �D1992~ �?Y@~ �?<朄~ �?猊@~ �?Ξ@~ �?g窣~ �?灷@�O�O� O� O� O� O �D1993~ �?Y@~ �?寱@~ �?哎@~ �?偖@~ �?e窣~ �?灷@�O�O� O� O� O� O �D1994~ �?Y@~ �?悤@~ �?楼@~ �?灝@~ �?x窣~ �?仧繞�O�O� O� O� O� O �D1995~ �?Y@~ �?袞@~ �?偊@~ �?`疈~ �?粮@~ �?崩@�O�O� O� O� O� O �D1996~ �?Y@~ �?橜~ �?抚@~ �??癅~ �? 笯~ �?壤@�O�O� O� O� O� O �D1997~ �?Y@~ �?(汙~ �?吱@~ �?话@~ �?i笯~ �?岳@�O�O� O� O� O� O �D1998~ �?Y@~ �?軠@~ �?@~ �?盄~ �?9@~ �?佨繞�O�O� O� O� O� O �D1999~ �?Y@~ �?|濦~ �?槳@~ �?壉@~ �?龉@~ �?癠@�O�O� O� O� O� O �D2000~ �?Y@�?�1w-!�4@�?vq 啷A@�?苖4€�G@�?▲1娈蒔@�?哯蛹憷U@�O�O� O� O� O� O �D2001~ �?Y@�?沀煫瓐1@�?瘮e坈�?@�?�?嶦@�?谐Y豕NP@�?:M孶@�O�O� O� O� O� O,�1$Total income tax share (percentage):�B�?�?�?�?�?��C� A��19861986~ �?Y@~ �?�9@~ �?“@~ �?]礍~ �?步@~ �?E翤�O�O� O� O� O� O�C A��19871987~ �?Y@~ �?b~ �?姘@~ �?沟@~ �? 継~ �?乆翤�O�O� O� O� O� O�C A��19881988~ �?Y@~ �?尌@~ �?冶@~ �?`禓~ �?h継~ �?j翤�O�O� O� O� O� O�C A��19891989~ �?Y@~ �?福@~ �?*盄~ �?实@~ �?*継~ �?乨翤�O�O� O� O� O� O�E( A��19901990~ �@Y@~ �@ⅲ@~ �@ 盄~ �@牭@~ �@継~ �@乪翤�O�O� O� O� O� O� ,@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,�@� ,g@� ,�@� ,�@� ,�@�,�@�,�@�,�@�,c@�,�@�,y@�,(@�,(@�,(@�,(@�,(@ �D1991~ �?Y@~ �?d~ �?虬@~ �?蔚@~ �?1継~ �?v翤�O�O� O� O� O� O �D1992~ �?Y@~ �?劌@~ �?毂@~ �?┒@~ �?ň@~ �?嬄@�O�O� O� O� O� O �D1993~ �?Y@~ �?@~ �?€睝~ �?$稝~ �?骶@~ �?仐翤�O�O� O� O� O� O �F1994~ �@Y@~ �@對@~ �@惒@~ �@9稝~ �@緻~ �@仚翤�O�O� O� O� O� O �F1995~ �@Y@~ �@ぇ@~ �@矦~ �@`N@~ �@d緻~ �@仭翤�O�O� O� O� O� O �F1996~ �@Y@~ �@>〡~ �@槌@~ �@k窣~ �@目@~ �@奥@�O�O� O� O� O� O �F1997~ �@Y@~ �@戛@~ �@C碄~ �@案@~ �@缈@~ �@猜@�O�O� O� O� O� O �F1998~ �@Y@~ �@`A@~ �@礍~ �@h笯~ �@�&繞~ �@伒翤�O�O� O� O� O� O �F1999~ �@Y@~ �@D珸~ �@┑@~ �@豕@~ �@Q繞~ �@X@�O�O� O� O� O� O �F2000~ �@Y@�@Y费禕@�@O@a�;L@�@哯蛹阍P@�@溎 皉U@�@/n��X@�O�O� O� O� O� O �G2001~ �AY@�A龂糅遵@@�A襇b燡@�A[蛹�9P@�A6<絉柟T@�A豕趭�X@�O�O� O� O� O� O�gN/A - Not applicable.�[�[�\�"�"�"�"��Z�[1] The number of returns with negative adjusted gross income, i.e., returns with an adjusted gross deficit, and the corresponding amounts for adjusted gross deficit were excluded �[�[�[��Z�from Tables 5 and 6. By excluding deficit returns, alternative minimum tax reported on some of these returns was also excluded. For Tax Year 2001, there were 5,267 returns with �[�[�[r�Zjno adjusted gross income that reported income tax, mostly alternative minimum tax, totaling $94.5 million.�[�[�[��Z�[2] Total income tax is the sum of income tax after credits and alternative minimum tax for 1999 and prior years reported on returns that showed a positive amount for adjusted gross �[�[�[��Z�income. (For 2000 and later years, alternative minimum tax is included in income tax before credits.) Therefore, total income tax excludes alternative minimum tax, Form 8814 tax �[�[�[��Z�(tax on a child's interest or dividends), and Form 4972 tax (tax on lump-sum distributions from qualified retirement plans) reported on some returns with a negative amount for �[�[�[A�Z9adjusted gross income. See also footnote 1 and Figure D.�[�[�[€�Zx[3] The average tax rate was computed by dividing total income tax (see footnote 2) by (positive) adjusted gross income.�[�[�[W�]OSource: IRS, Statistics of Income Spring Bulletin, Publication 1136, July 2004.�[�[�[�[�[�[�[�[�[�[�[�[�[�[�[�[�[�[�[�[�[�[�[�[]P*�K���X4ol]>*�€d�f��= �GX/t> ����?�?�?�?mh己苎閣$�蟅浜暟$�蟅暮€湽鼗峄�*0�峄€湽鼗€湽鼗�*0�*0鼗T��)€湽罌�蓟�(0鼗坍��(0罌�<�蓟<�`��(P�笗罆(�0�槚<�qq     ��" �����������������������������