Paul L. Caron
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Monday, May 17, 2004

Chart on 1916-2011 Tax Rates

Monday, May 17, 2004

Citizens for Tax Justice has released a helpful one-page chart, Top Federal Income Tax Rates on Regular Income and Capital Gains since 1916. Here are the figures for 2004 and beyond:

Year........Top Regular Rate........Begins at:..Top Capital Gains Rate
2003-05.....35% (36.1%)............ 319,100... 15% (16.1%) (CG rate applies to dividends)
2006-07.....35% (35.7%)............ 338,525....15% (15.7%) (CG rate applies to dividends)
2008...........35% (35.4%)............ 351,250... 15% (15.4%) (CG rate applies to dividends)
2009...........35% (35.4%)............ 360,050... 20% (20.4%) (Dividends taxed at regular rates)
2010.......... 35%............................ 369,050... 20% (All Bush tax cuts expire after 2010)
2011-......... 39.6% (40.8%)..........378,250... 20% (21.2%)

https://taxprof.typepad.com/taxprof_blog/2004/05/chart_on_tax_ra.html

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Comments

They omit the normal and surtax rate distinction during the early years. This obscures when the rate change was for just the surtax rates (e.g., 1922), when it was just for the normal rates (e.g., 1929), and when it was for both (e.g., 1932-33).

Posted by: Steve Bank | May 18, 2004 7:01:54 AM