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ALA5BABA35, ALA5BBBA35, ALA5BCBA35, ALA5BDBA35,/C C  C  C  C  C C C C C C C C C C C  C  C  C  C "C "C #C !C  C !C  $C "8C  (C !C  C  (C 1"(C 1"(C 6qC AC #Q#,C 8C 1" C  (C !C 1"(C "8C 8C  (C  (C 6qC AC 8C 6q C #Q# C  (C #Q# C  C  C 6q ,C 'Q# C #Q#,C  C a!C -y C -q C -y ,C -q ,C -q ,C *Q# C %q ,C *Q#,C *Q#,C *Q#,C q ,C Q#,C #Q#,C a!(C &Q#,C *Q#,C +Q#,C &Q#,C 6a C 6 C 6 <C  (C 8C &8C !(C  (C  C  (C 8C &8C  (C  (C 8C "8C 6q ,0style_col_headings0style_col_numbers 0 style_data0style_footnotes0style_stub_lines0 style_titles0 style_totalsBU} #}  }  } }  ,l,,,,, ,(,(,( ,/ ,2 ,4 ,5 ,4,4,4,4,4,4,4,4,4,4,4,4,4,4,4,4,4,4,4f^Table 7.--Individual Income Tax Returns with Positive "1979 Income Concept" Income: Number of      c[Returns, Shares of Income and Total Income Tax, Income Floor on Percentiles in Current and      bZConstant Dollars, and Average Tax Rates, by Selected Descending Cumulative Percentiles of      91Returns Based on Income Size, Tax Years 1986-2001     4',[All figures are estimates based on samples]       STTTTTT     P , )Q!Descending cumulative percentilesRRRR     (Item, tax year )Total *Top *Top *Top *Top *Top     YZ[ 1 percent\ 5 percent\ 10 percent\ 25 percent\ 50 percent      -~ .?~ .@~ .@~ .@~ .@~ .@         0Number of returns:  1 1 1 1 1 1         ;<A19861986~ 3P~ 3/A~ 3sSA~ 3}n~ 39~ 3s(          ;HA19871987~ 3"lQ~ 340A~ 36D~ 3j$~ 3 [T~ 3          ;TA19881988~ 3t~ 30A~ 3EL~ 3~ 32]}~ 3f         ;`A19891989~ 3~ 30A~ 3S~ 3R~ 3F~ 3|E      ;lA19901990~ 3~ 3 31A~ 3W~ 3~ 3~ 3o       <1991~ 3N6#~ 3xE~ 3R\[~ 3~ 3~ 3*       <1992~ 3~ 3vD~ 3NW~ 3ʯ~ 3z~ 3 n       <1993~ 3~ 3iE~ 3 [~ 3.~ 3jA~ 3ւ       <1994~ 3n~ 3N:F~ 38UA~ 3F~ 3z~ 3b       <1995~ 3N|~ 3jG~ 3f~ 3 &~ 3_~ 3&       <1996~ 3|~ 3H~ 3ޥl~ 3K~ 3F=~ 3z>      <1997~ 3R#~ 3@2A~ 3r~ 3~ 3>~ 3}      <1998 ~ 3S~ 32A~ 3fy~ 3~ 3a~ 3      <1999~ 32~ 3>3A~ 3ـ~ 3"~ 3?~ 3      <2000~ 3D~ 3.UN~ 3ک~ 3S~ 32Q~ 3^L      <2001~ 3~,~ 3ڦN~ 3:B~ 3v~ 3"K~ 3B\     66.Income floor on percentiles (current dollars):373333     ;xA19861986 3N/A~ 3 A~ 3@~ 3`h@~ 3j@~ 3@}@     ;A19871987 3N/A~ 3A~ 3`@~ 3@~ 3@~ 3@     ;A19881988 3N/A~ 3pA~ 3@~ 3@~ 3M@~ 3@     ;A19891989 3N/A~ 3A~ 3`@~ 3@~ 3@~ 3@      ,l4!,4",4#,4$,4%,4&,4',4(,4),4*,4+,4,,5-,4.,4/,40,41,42,43,44,45,46,47,48,49,4:,4;,#4<,4=,#4>,?, ;A19901990 3N/A~ 3VA~ 3@~ 3@~ 3@@~ 3z@         !<1991 !3N/A~ !3`A~ !3@V@~ !3y@~ !3 @~ !3@!!! ! ! ! ! ! "<1992 "3N/A~ "38 A~ "3T@~ "3`@~ "3@~ "3@@""" " " " " " #<1993 #3N/A~ #3`A~ #3@~ #3G@~ #3@~ #3@### # # # # # $<1994 $3N/A~ $3 A~ $3 @~ $3@~ $3@~ $3|@$$$ $ $ $ $ $ %<1995 %3N/A~ %3Xh A~ %3@@~ %3 @~ %3j@~ %3 @%%% % % % % % &<1996 &3N/A~ &3A~ &3D@~ &3`s@~ &38@~ &3@&&& & & & & & '<1997 '3N/A~ '3diA~ '3P@~ '3n@~ '3@O@~ '3@''' ' ' ' ' ' (<1998 (3N/A~ (3$gA~ (3`\@~ (3@~ (3@~ (3@((( ( ( ( ( ( )<1999 )3N/A~ )3tGA~ )30@~ )3@@~ )3@~ )3@))) ) ) ) ) ) *<2000 *3N/A~ *3dA~ *3_A~ *30@~ *3@~ *3@*** * * * * * +<2001 +3N/A~ +3TA~ +3A~ +3@~ +3`@~ +3@+++ + + + + +;,63Income floor on percentiles (constant dollars): [1],1,7,1,1,1,1,,, , , , , ,-;A19861986 -3N/A~ -3xA~ -3t@~ -3.@~ -3@~ -3@--- - - - - -.;A19871987 .3N/A~ .3K@~ .3@~ .3@@~ .3^@~ .3@... . . . . ./;A19881988 /3N/A~ /3hA~ /3 Q@~ /3@~ /3?@~ /3@/// / / / / /0;A19891989 03N/A~ 03HA~ 03@~ 03@~ 03@~ 03*@000 0 0 0 0 01;A19901990 13N/A~ 13SA~ 13` @~ 13@~ 13i@~ 13@111 1 1 1 1 1 2<1991 23N/A~ 23(A~ 23@~ 23 `@~ 23@~ 23@222 2 2 2 2 2 3<1992 33N/A~ 33$A~ 33@h@~ 33`@~ 33#@~ 33J@333 3 3 3 3 3 4<1993 43N/A~ 43A~ 43@@~ 43@~ 43@~ 43@444 4 4 4 4 4 5<1994 53N/A~ 53[A~ 53@~ 53@~ 53@~ 53@555 5 5 5 5 5 6<1995 63N/A~ 63A~ 63@~ 63"@~ 63@~ 63@666 6 6 6 6 6 7<1996 73N/A~ 73(A~ 73p@~ 73@~ 73S@~ 73@777 7 7 7 7 7 8<1997 83N/A83_I`sA83`q@83f87@83FV @83F^I@888 8 8 8 8 8 9<1998  93N/A93~tA93=$(@93f 1JK@93yC0@93BM@999 9 9 9 9 9 :<1999 :3N/A :3L^Table 7.--Individual Income Tax Returns with Positive "1979 Income Concept" Income: Number of >>>>>>>>> > > > > >c?[Returns, Shares of Income and Total Income Tax, Income Floor on Percentiles in Current and ????????? ? ? ? ? ?@,lA,B,C, D,(E,(F,(G,/H,9I,:J,4K,4L,4M,4N,4O,4P,4Q,4R,4S,4T,4U,4V,4W,4X,4Y,9Z,4[,4\,4],4^,4_,4b@ZConstant Dollars, and Average Tax Rates, by Selected Descending Cumulative Percentiles of @@@@@@@@@ @ @ @ @ @DA<Returns Based on Income Size, Tax Years 1986-2001--ContinuedAAAAAAAAA A A A A A4B',[All figures are estimates based on samples]BBB B BBBBB B B B B BCSCTCTCTCTCTCTCCC C C C C CDP D, )DQ!Descending cumulative percentilesDRDRDRDRDDD D D D D DE(Item, tax year E)Total E*Top E*Top E*Top E*Top E*TopEEE E E E E EFYFZF[ 1 percentF\ 5 percentF\ 10 percentF\ 25 percentF\ 50 percentFFF F F F F FG-~ G.?~ G.@~ G.@~ G.@~ G.@~ G.@GGG G G G G G%H0Income (millions of dollars):H8H7H1H1H1H1HHH H H H H HI;A19861986~ I8N/~ I3A~ I30~ I3:B~ I3i~ I3III I I I I IJ;A19871987~ J8R~ J35A~ J3p&A~ J3&A~ J3Nj~ J33JJJ J J J J JK;A19881988~ K8{~ K3 A~ K3+A~ K3&3A~ K3mx~ K3ʣKKK K K K K KL;A19891989~ L8~ L3A~ L39~ L3kP~ L3.B~ L3F?LLL L L L L LM=A19901990~ M8zr~ M3A~ M3|#.A~ M3S~ M3./~ M3^MMM M M M M M N>1991~ N8W~ N38A~ N3.A~ N3L95A~ N3N͇~ N3rsNNN N N N N N O>1992~ O8~ O3!~ O3B~ O3` 7A~ O3~ O3jOOO O O O O O P>1993~ P8~ P3n!~ P3qC~ P3]~ P3.ۓ~ P3J PPP P P P P P Q>1994~ Q81~ Q3د!A~ Q31A~ Q3b~ Q3iCA~ Q3QQQ Q Q Q Q Q R>1995~ R8 ~ R3V'~ R3iN~ R3j5l~ R3&~ R3[RRR R R R R R S>1996~ S8~ S8'A~ S8KY~ S8&y~ S8N~ S8SSS S S S S S T>1997~ T8 8~ T88~ T8f~ T8܈~ T8v~ T8 TTT T T T T T U<1998 ~ U8ZhW~ U8.zA~ U8zu~ U8,~ U8d~ U8n5)UUU U U U U U V>1999~ V8Es~ V8qK~ V89~ V8x~ V8f=~ V8BVVV V V V V V W>2000~ W8Z~ W845A~ W8_~ W8~ W8h~ W8b}_WWW W W W W W X>2001~ X8F~ X8F~ X8~u~ X8~ X8b~ X8/OXXX X X X X X3Y6+Total income tax (millions of dollars): [2]YGYGYGYGYGYGYYY Y Y Y Y YZ;A19861986~ Z8bA~ Z8@~ Z8A~ Z8pFA~ Z8(A~ Z8`AZZZ Z Z Z Z Z[;A19871987~ [8pA~ [8@@~ [8XA~ [8A~ [8hEA~ [8!A[[[ [ [ [ [ [\;A19881988~ \8.A~ \8e@~ \8HA~ \8 A~ \8`A~ \8\A\\\ \ \ \ \ \];A19891989~ ]8 hA~ ]8@?@~ ]8`A~ ]8(S A~ ]8WA~ ]8A]]] ] ] ] ] ]^;A19901990~ ^8FA~ ^8 @~ ^8A~ ^8A~ ^88A~ ^8A^^^ ^ ^ ^ ^ ^ _<1991~ _8ZA~ _8`Y@~ _8 A~ _8A~ _8@A~ _80A___ _ _ _ _ _`,l4a,4b,4c,4d,4e,4f,4g,4h,4i,+j,4k,4l,4m,4n,4o,4p,4q,4r,4s,4t,4u,4v,4w,4x,4y,4z,4{,@|,b@},j@~,g@,f@ `<1992~ `8A~ `8@~ `8xg A~ `8A~ `8A~ `8A``` ` ` ` ` ` a<1993~ a8A~ a8_A~ a8 A~ a8xA~ a84?A~ a8,Aaaa a a a a a b>1994~ b8 ~ b8SA~ b8A~ b8t8A~ b8A~ b8 Abbb b b b b b c>1995~ c8!A~ c89A~ c8VA~ c8A~ c8A~ c8!Accc c c c c c d>1996~ d8.*(~ d88f A~ d80:A~ d8A~ d8B A~ d8l1#Addd d d d d d e>1997~ e8Ο,~ e8, A~ e8A~ e8hA~ e8("A~ e8*eee e e e e e f<1998 ~ f86/~ f8A~ f89A~ f8dA~ f8#A~ f8-fff f f f f f g>1999~ g8>5~ g8A~ g8DA~ g8E#~ g8>,~ g8)Aggg g g g g g h>2000~ h8;~ h8A~ h8l A~ h8.'~ h8 2~ h8,Ahhh h h h h h i>2001~ i8+A~ i8 A~ i8$rA~ i8|h!A~ i8|W&A~ i8N3iii i i i i i*j0"Average tax rate (percentage): [3]j@j@j@j@j@j@jjj j j j j jk;A19861986~ kLp@~ kL@~ kL@~ kLP@~ kL@~ kL@kkk k k k k kl; A19871987~ lL0@~ lLN@~ lL@~ lL@~ lL@0@~ lLp@lll l l l l lm;A19881988~ mLp@~ mL@~ mL4@~ mLD@~ mL\@~ mL@mmm m m m m mn;$A19891989~ nLD@~ nL@@~ nL@~ nL|@~ nL@~ nLh@nnn n n n n no;0A19901990~ oL@~ oL@~ oL@~ oL@~ oL@~ oL@ooo o o o o o p<1991~ pL@~ pL@~ pL@~ pL@~ pL<@~ pLĕ@ppp p p p p p q<1992~ qLē@~ qL@~ qL@~ qL0@~ qL@~ qL@qqq q q q q q r<1993~ rLh@~ rL@~ rL@~ rL@~ rL@~ rLȖ@rrr r r r r r s<1994~ sL@~ sL<@~ sLܠ@~ sLl@~ sL@~ sL @sss s s s s s t<1995~ tLL@~ tLȤ@~ tLF@~ tL<@~ tL@~ tL@ttt t t t t t u<1996~ uL@~ uL@~ uL@~ uL @~ uL@~ uLx@uuu u u u u u v<1997~ vLX@~ vLV@~ vL~@~ vL4@~ vL1@~ vLȘ@vvv v v v v v w<1998 ~ wL@~ wL@~ wLƠ@~ wL@~ wL@~ wL @www w w w w w x<1999xLڊe,@~ xLm@xLQkw"6@xL~jts4@xL h"1@xL h"/@xxx x x x x x y<2000yLׁsF-@yLꕲ q8@yLxv6@yLGx $4@yL?<2@yL rX0@yyy y y y y y z<2001zLӼ+@zLo/9@zLEGr5@zL h"lx*4@zLz6>Wk1@zL&S/@zzz z z z z z"{HFootnotes at end of table.{I{J{J{K{K{Kf|^Table 7.--Individual Income Tax Returns with Positive "1979 Income Concept" Income: Number of c}[Returns, Shares of Income and Total Income Tax, Income Floor on Percentiles in Current and b~ZConstant Dollars, and Average Tax Rates, by Selected Descending Cumulative Percentiles of D<Returns Based on Income Size, Tax Years 1986-2001--Continued,l@,E@ ,F@,l@,v@,@,F@,^9,4,4,4,4,4,4,4,4,4,4,4,4,4,4,4,4,9,4,4,4,4,4,4,44',[All figures are estimates based on samples]  STTTTTTU V )W!Descending cumulative percentilesXXXX%Item, tax year Total $Top $Top $Top $Top $Top&$ 1 percent 5 percent 10 percent 25 percent 50 percent      !~ "?~ "@~ "@~ "@~ "@~ "@"0Income share (percentage):@@@@@@     ;A19861986~ @Y@~ @З@~ @2@~ @@~ @ @~ @~@     ;A19871987~ @Y@~ @@~ @~@~ @2@~ @ҷ@~ @~@     ;A19881988~ @Y@~ @@~ @@~ @@~ @p@~ @@     ;A19891989~ @Y@~ @Ж@~ @.@~ @ڮ@~ @i@~ @@     ;A19901990~ @Y@~ @@~ @@~ @@~ @`@~ @@      <1991~ @Y@~ @@~ @@~ @`@~ @L@~ @@      <1992~ @Y@~ @@~ @@~ @X@~ @@~ @@      <1993~ @Y@~ @|@~ @n@~ @2@~ @@~ @@      <1994~ @Y@~ @t@~ @@~ @R@~ @@~ @@      <1995~ @Y@~ @@~ @@@~ @ @~ @@~ @@      <1996~ @Y@~ @ܙ@~ @x@~ @@E@~ @M@~ @@      <1997~ @Y@~ @@~ @@~ @"@~ @@~ @@      <1998 ~ @Y@~ @̝@~ @@~ @@~ @@~ @@      <1999~ @Y@@5^I R4@@؁sFA@@y):G@@ı.nP@@镾U@      <2000~ @Y@~ @۠@@ iB@@ioG@@lV}Q@@%uU@      <2001~ @Y@@x&182@@O@aë@@@z):;F@@W2P@@CU@     ,0$Total income tax share (percentage):@@@@@@     ;A19861986~ @Y@~ @֣@~ @@~ @.@~ @@~ @:@     ;A19871987~ @Y@~ @ @~ @Ȱ@~ @@~ @@~ @T@     ;A19881988~ @Y@~ @@@~ @@~ @C@~ @P@~ @f@     ;A19891989~ @Y@~ @j@~ @@~ @@~ @@~ @a@     =A19901990~ @Y@~ @R@~ @ް@~ @}@~ @@~ @_@      <1991~ @Y@~ @Т@~ @Ȱ@~ @@~ @@~ @q@      <1992~ @Y@~ @:@~ @@~ @Y@~ @@~ @@     ,T+, 4,4,4,4,4,4,4,4,4,@,@,d@,@,8@,@,e@,@ <1993~ @Y@~ @ @~ @U@~ @޶@~ @@~ @@     BBBBBBABBBBBBABBB B!B"B#A$B%B&B'B(B)B*A+B,B-B.B/B0B1A2B3B4B5B6B7B8A9B:B;B<B=B>B?A@BABBBCBDBEBFAGBHBIBJBKBLBMANBOBPBQBRBSBTAUBVBWBXBYBZB[A\B]B^B_B`BaBbAcBdBeBfBgBhBiAjBkBlBmBnBoBpAqBrBsBtBuBvBwAxByBzB{B|B}B~ABBBBBBABBBBBBABBBBBBABBBBBBABBBBBBABBBBBBABBBBBBABBBBBBABBBBBBABBBBBBABBBBBBABBBBBBABBBBBBABBBBBBABBBBBBABBBBBBABBBBBBABBBBBBABBB >1994~ CY@~ C@~ CR@~ C@~ CS@~ C@      >1995~ CY@~ C@~ Cܲ@~ C N@~ CG@~ C@      >1996~ CY@~ C@~ C@~ C4@~ C@~ C@      >1997~ CY@~ C@~ C@~ C@~ C˿@~ C@      <1998 ~ CY@~ C@@~ C@~ C@~ C@~ C@      >1999~ CY@CQIA@CBUK@C1ZxP@C3T@CL F%W@      >2000~ CY@Cׁs&B@C(~kK@C P@C#J{/T@C#~jX@      ?2001~ DY@DTp@@~ D@D*DP@DǺT@DAW@     ]N/A - Not applicableBBBBBB     M[1] 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 thisN#####$Marticle for further details.N#####M[2] Total income tax is the sum of income tax after credits and the alternative minimum tax for 1999 and prior years. For 2000 and 2001, alternative minimum tax is included in income N*M"tax before credits (see Figure D).NM[3] Average tax rate was computed by dividing total income tax by income, using the 1979 income concept (see text and Figure I).NWOOSource: IRS, Statistics of Income Spring Bulletin, Publication 1136, July 2004.NNNMN]Pc"cX4 ]>$Vf= GX/t> ????mXjw$V$Vĺllػ*0llػllػ*0*0ػT)llk(0ػ@(0k<<`(<(<0<<<(<<qq     "