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De belastingdienst heeft onlangs nieuwe gegevens over de afzonderlijke belastingen voor het kalenderjaar 2012, met daarin het nummer van de belastingbetaler, aangepast bruto inkomen en belastingen aandelen door winst-percentielen.
uit de gegevens blijkt dat de individuele inkomstenbelasting in de VS nog steeds zeer progressief is, voornamelijk ten laste van de hoogste inkomens.
- in 2012, 136,1 miljoen belastingbetalers gemeld verdienen $9.04 biljoen in aangepast bruto inkomen en betaalde $ 1,1 biljoen in inkomstenbelasting.
- alle inkomensgroepen verhoogden hun betaalde inkomsten en belastingen ten opzichte van het voorgaande jaar.
- de hoogste 1 procent van de belastingplichtigen verdiende hun grootste aandeel in het inkomen sinds 2007 met 21,9 procent van de totale AGI en betaalden hun grootste aandeel in de inkomstenbelasting sinds hetzelfde jaar met 38,1 procent van de totale inkomstenbelasting.
- in 2012 betaalde de top 50 procent van alle belastingbetalers (68 miljoen filers) 97,2 procent van alle inkomstenbelasting, terwijl de onderste 50 procent de resterende 2,8 procent betaalde.
- de top 1 procent (1,3 miljoen filers) betaalde een groter deel van de inkomstenbelasting (38,1 procent) dan de onderste 90 procent (122,4 miljoen filers) gecombineerd (29,8 procent).
- de hoogste 1 procent van de belastingplichtigen betaalde een hoger effectief inkomstenbelastingtarief dan enige andere groep met 22,8 procent, wat bijna 7 keer hoger is dan de belastingplichtigen in de laagste 50 procent (3,28 procent).
- belastingplichtigen rapporteerden $ 9,04 biljoen aan aangepast bruto-inkomen en betaalden $ 1,19 biljoen aan inkomstenbelasting in 2012
- Top 50 Procent van Alle Belastingbetalers Betaald 97,2% van Alle Federale inkomstenbelasting; Top 1 Procent Betaald 38.1 Procent; en Onder 90 Procent Betaald 29,7% van Alle Federale inkomstenbelasting
- de top 1 procent effectieve belastingtarief is bijna zeven keer hoger dan de onderste 50 procent ‘ s
- Bijlage
belastingplichtigen rapporteerden $ 9,04 biljoen aan aangepast bruto-inkomen en betaalden $ 1,19 biljoen aan inkomstenbelasting in 2012
belastingplichtigen rapporteerden $ 9,04 biljoen aan aangepast bruto-inkomen (AGI) op 136.1 miljoen belastingaangiften in 2012. Dit vertegenwoordigt $ 725 miljard aan extra inkomsten ten opzichte van 2011 op 500.000 minder belastingaangiften. Terwijl de meerderheid van de winst ging naar de top 5 procent van de belastingbetalers (die het maken van $175.817 of meer), elke inkomensgroep ervaren een stijging van het inkomen in 2012. Als gevolg van de stijging van de inkomens, belastingen betaald steeg met $142 miljard naar $1.185 biljoen in 2012. Betaalde belastingen verhoogd voor alle inkomensgroepen.
het aandeel van de inkomsten van de top 1 procent steeg tot 21,9 procent van de totale AGI, het hoogste niveau sinds het piekjaar 2007 (22.9 procent van de totale AGI). Het aandeel van de inkomstenbelasting voor de top 1 procent steeg naar 38,1 procent van 35,1 procent in 2011, ook het hoogste niveau sinds de piek in 2007 (39,8 procent).
| Aantal Retourzendingen* | AGI ($ miljoen) | Betaalde Belastingen ($ miljoen) | Aandeel van de Totale AGI (IRS) | Groep is het Aandeel van de Belastingen | Inkomen Split Point | Gemiddelde aanslagvoet | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| *omvat niet afhankelijk filers. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Alle Belastingplichtigen | 136,080,353 | 9,041,744 | 1,184,978 | 100.0% | 100.0% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Top 1% | 1,360,804 | 1,976,738 | 451,328 | 21.9% | 38.1% | > $434,682 | 22.8% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1-5% | 5,443,214 | 1,354,206 | 247,215 | 15.0% | 20.9% | 18.3% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Top 5% | 6,804,018 | 3,330,944 | 698,543 | 36.8% | 58.9% | > $175,817 | 21.0% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5-10% | 6,804,017 | 996,955 | 132,902 | 11.0% | 11.2% | 13.3% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Top 10% | 13,608,035 | 4,327,899 | 831,445 | 47.9% | 70.2% | > $125,195 | 19.2% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 10-25% | 20,412,053 | 1,933,778 | 192,601 | 21.4% | 16.3% | 10.0% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Top 25% | 34,020,088 | 6,261,677 | 1,024,046 | 69.3% | 86.4% | > $73,354 | 16.4% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25-50% | 34,020,089 | 1,776,123 | 128,017 | 19.6% | 10.8% | 7.2% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Top 50% | 68,040,177 | 8,037,800 | 1,152,063 | 88.9% | 97.2% | > $36,055 | 14.3% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Onderkant 50% | 68,040,177 | 1,003,944 | 32,915 | 11.1% | 2.8% | < $36,055 | 3.3% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Top 50 Procent van Alle Belastingbetalers Betaald 97,2% van Alle Federale inkomstenbelasting; Top 1 Procent Betaald 38.1 Procent; en Onder 90 Procent Betaald 29,7% van Alle Federale inkomstenbelasting
Figuur 1 toont de verdeling van de AGI en de belastingen betaald door inkomsten percentielen in 2012. In 2012, de onderste 50 procent van de belastingbetalers (die met AGIs onder $36.055) verdiende 11.1 procent van de totale AGI. Deze groep belastingbetalers betaalde ongeveer $ 33 miljard aan belastingen, of 2,8 procent van alle inkomstenbelastingen in 2012.
daarentegen verdiende de top 1 procent van alle belastingbetalers (belastingbetalers met AGIs van $434.682 en hoger) 21,9 procent van alle AGI in 2012, maar betaalde 38,1 procent van alle federale inkomstenbelastingen.
samen waren de hoogste 1 procent van de belastingbetalers (die met Agi ’s boven $434.682) verantwoordelijk voor meer betaalde inkomstenbelastingen dan de laagste 90 procent (die met Agi’ s Onder $125.195) samen. In 2012, de top 1 procent van de belastingbetalers betaald $ 451 miljard aan inkomstenbelasting, of 38,1 procent van alle inkomstenbelasting, terwijl de onderste 90 procent betaald $353 miljard aan inkomstenbelasting, of 29,8 procent van alle inkomstenbelasting betaald.
de top 1 procent effectieve belastingtarief is bijna zeven keer hoger dan de onderste 50 procent ‘ s
de 2012 IRS gegevens blijkt dat belastingbetalers met hogere inkomens betalen veel hogere effectieve inkomstenbelasting tarieven dan lagere-inkomen belastingbetalers.
de laagste 50 procent van de belastingplichtigen (belastingplichtigen met AGIs onder de $36.055) geconfronteerd met een gemiddelde effectieve inkomstenbelasting van 3,3 procent. Als belastingplichtige AGI stijgt, de IRS gegevens blijkt dat de gemiddelde inkomstenbelasting tarieven stijgen. Bijvoorbeeld, belastingbetalers met AGIs tussen de 10e en 5de percentiel ($125,195 en $ 175,817) betalen een gemiddelde effectieve tarief van 13,3 procent—vier keer het tarief betaald door degenen in de onderste 50 procent.
de hoogste 1 procent van de belastingplichtigen (AGI van $434.682 en hoger) betaalde de hoogste effectieve inkomstenbelasting met 22,8 procent, 6.9 keer het tarief waarmee de onderste 50 procent van de belastingbetalers te maken heeft. De top 1 procent gemiddelde effectieve belastingtarief voor 2012 van 22,8 procent was iets lager dan die van 2011 (23,5 procent).
belastingbetalers aan de top van de inkomensverdeling, de top 0,1 procent, waaronder belastingplichtigen met een inkomen van meer dan $2,2 miljoen, eigenlijk betaald een iets lager tarief inkomstenbelasting dan de top 1 procent (21,7 procent versus 22,8 procent). Dit is te wijten aan het feit dat zeer hoge inkomsten belastingplichtigen hebben meer kans om een groter deel van hun inkomen te melden als belastbare vermogenswinst inkomen. Dit leidt tot een iets lager effectief belastingtarief, omdat vermogenswinsten en dividenden inkomen geconfronteerd met een lagere top inkomstenbelasting tarief (23,8 procent) dan loon-en bedrijfsinkomsten (39,6 procent). Het is echter belangrijk op te merken dat vermogenswinstbelastingen op individueel niveau de tweede laag van de belasting zijn na de vennootschapsbelasting (die 35 procent is).
Bijlage
| jaar | totaal | Top 0.1% | Top 1% | Top 5% | Tussen 5% & 10% | Top 10% | Tussen 10% & 25% | Top 25% | Tussen 25% & 50% | Boven 50% | Onder 50% |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Bron: Internal Revenue Service. | |||||||||||
| 1980 | 93,239 | 932 | 4,662 | 4,662 | 9,324 | 13,986 | 23,310 | 23,310 | 46,619 | 46,619 | |
| 1981 | 94,587 | 946 | 4,729 | 4,729 | 9,459 | 14,188 | 23,647 | 23,647 | 47,293 | 47,293 | |
| 1982 | 94,426 | 944 | 4,721 | 4,721 | 9,443 | 14,164 | 23,607 | 23,607 | 47,213 | 47,213 | |
| 1983 | 95,331 | 953 | 4,767 | 4,767 | 9,533 | 14,300 | 23,833 | 23,833 | 47,665 | 47,665 | |
| 1984 | 98,436 | 984 | 4,922 | 4,922 | 9,844 | 14,765 | 24,609 | 24,609 | 49,218 | 49,219 | |
| 1985 | 100,625 | 1,006 | 5,031 | 5,031 | 10,063 | 15,094 | 25,156 | 25,156 | 50,313 | 50,313 | |
| 1986 | 102,088 | 1,021 | 5,104 | 5,104 | 10,209 | 15,313 | 25,522 | 25,522 | 51,044 | 51,044 | |
| Tax Reform Act van 1986 veranderde de definitie van AGI, dus de gegevens boven en onder deze lijn niet zonder meer vergelijkbaar | |||||||||||
| 1987 | 106,155 | 1,062 | 5,308 | 5,308 | 10,615 | 15,923 | 26,539 | 26,539 | 53,077 | 53,077 | |
| 1988 | 108,873 | 1,089 | 5,444 | 5,444 | 10,887 | 16,331 | 27,218 | 27,218 | 54,436 | 54,436 | |
| 1989 | 111,313 | 1,113 | 5,566 | 5,566 | 11,131 | 16,697 | 27,828 | 27,828 | 55,656 | 55,656 | |
| 1990 | 112,812 | 1,128 | 5,641 | 5,641 | 11,281 | 16,922 | 28,203 | 28,203 | 56,406 | 56,406 | |
| 1991 | 113,804 | 1,138 | 5,690 | 5,690 | 11,380 | 17,071 | 28,451 | 28,451 | 56,902 | 56,902 | |
| 1992 | 112,653 | 1,127 | 5,633 | 5,633 | 11,265 | 16,898 | 28,163 | 28,163 | 56,326 | 56,326 | |
| 1993 | 113,681 | 1,137 | 5,684 | 5,684 | 11,368 | 17,052 | 28,420 | 28,420 | 56,841 | 56,841 | |
| 1994 | 114,990 | 1,150 | 5,749 | 5,749 | 11,499 | 17,248 | 28,747 | 28,747 | 57,495 | 57,495 | |
| 1995 | 117,274 | 1,173 | 5,864 | 5,864 | 11,727 | 17,591 | 29,319 | 29,319 | 58,637 | 58,637 | |
| 1996 | 119,442 | 1,194 | 5,972 | 5,972 | 11,944 | 17,916 | 29,860 | 29,860 | 59,721 | 59,721 | |
| 1997 | 121,503 | 1,215 | 6,075 | 6,075 | 12,150 | 18,225 | 30,376 | 30,376 | 60,752 | 60,752 | |
| 1998 | 123,776 | 1,238 | 6,189 | 6,189 | 12,378 | 18,566 | 30,944 | 30,944 | 61,888 | 61,888 | |
| 1999 | 126,009 | 1,260 | 6,300 | 6,300 | 12,601 | 18,901 | 31,502 | 31,502 | 63,004 | 63,004 | |
| 2000 | 128,227 | 1,282 | 6,411 | 6,411 | 12,823 | 19,234 | 32,057 | 32,057 | 64,114 | 64,114 | |
| IRS veranderd methodologie, zodat de gegevens boven en onder deze lijn niet zonder meer vergelijkbaar | |||||||||||
| 2001 | 119,371 | 119 | 1,194 | 5,969 | 5,969 | 11,937 | 17,906 | 29,843 | 29,843 | 59,685 | 59,685 |
| 2002 | 119,851 | 120 | 1,199 | 5,993 | 5,993 | 11,985 | 17,978 | 29,963 | 29,963 | 59,925 | 59,925 |
| 2003 | 120,759 | 121 | 1,208 | 6,038 | 6,038 | 12,076 | 18,114 | 30,190 | 30,190 | 60,379 | 60,379 |
| 2004 | 122,510 | 123 | 1,225 | 6,125 | 6,125 | 12,251 | 18,376 | 30,627 | 30,627 | 61,255 | 61,255 |
| 2005 | 124,673 | 125 | 1,247 | 6,234 | 6,234 | 12,467 | 18,701 | 31,168 | 31,168 | 62,337 | 62,337 |
| 2006 | 128,441 | 128 | 1,284 | 6,422 | 6,422 | 12,844 | 19,266 | 32,110 | 32,110 | 64,221 | 64,221 |
| 2007 | 132,655 | 133 | 1,327 | 6,633 | 6,633 | 13,265 | 19,898 | 33,164 | 33,164 | 66,327 | 66,327 |
| 2008 | 132,892 | 133 | 1,329 | 6,645 | 6,645 | 13,289 | 19,934 | 33,223 | 33,223 | 66,446 | 66,446 |
| 2009 | 132,620 | 133 | 1,326 | 6,631 | 6,631 | 13,262 | 19,893 | 33,155 | 33,155 | 66,310 | 66,310 |
| 2010 | 135,033 | 135 | 1,350 | 6,752 | 6,752 | 13,503 | 20,255 | 33,758 | 33,758 | 67,517 | 67,517 |
| 2011 | 136,586 | 137 | 1,366 | 6,829 | 6,829 | 13,659 | 20,488 | 34,146 | 34,146 | 68,293 | 68,293 |
| 2012 | 136,080 | 136 | 1,361 | 6,804 | 6,804 | 13,608 | 20,412 | 34,020 | 34,020 | 68,040 | 68,040 |
| jaar | totaal | Top 0.1% | Top 1% | Top 5% | Tussen 5% & 10% | Top 10% | Tussen 10% & 25% | Top 25% | Tussen 25% & 50% | Boven 50% | Onder 50% |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Bron: Internal Revenue Service. | |||||||||||
| 1980 | $1,627 | $138 | $342 | $181 | $523 | $400 | $922 | $417 | $1,339 | $288 | |
| 1981 | $1,791 | $149 | $372 | $201 | $573 | $442 | $1,015 | $458 | $1,473 | $318 | |
| 1982 | $1,876 | $167 | $398 | $207 | $605 | $460 | $1,065 | $478 | $1,544 | $332 | |
| 1983 | $1,970 | $183 | $428 | $217 | $646 | $481 | $1,127 | $498 | $1,625 | $344 | |
| 1984 | $2,173 | $210 | $482 | $240 | $723 | $528 | $1,251 | $543 | $1,794 | $379 | |
| 1985 | $2,344 | $235 | $531 | $260 | $791 | $567 | $1,359 | $580 | $1,939 | $405 | |
| 1986 | $2,524 | $285 | $608 | $278 | $887 | $604 | $1,490 | $613 | $2,104 | $421 | |
| Tax Reform Act van 1986 veranderde de definitie van AGI, dus de gegevens boven en onder deze lijn niet zonder meer vergelijkbaar | |||||||||||
| 1987 | $2,814 | $347 | $722 | $316 | $1,038 | $671 | $1,709 | $664 | $2,374 | $440 | |
| 1988 | $3,124 | $474 | $891 | $342 | $1,233 | $718 | $1,951 | $707 | $2,658 | $466 | |
| 1989 | $3,299 | $468 | $918 | $368 | $1,287 | $768 | $2,054 | $751 | $2,805 | $494 | |
| 1990 | $3,451 | $483 | $953 | $385 | $1,338 | $806 | $2,144 | $788 | $2,933 | $519 | |
| 1991 | $3,516 | $457 | $943 | $400 | $1,343 | $832 | $2,175 | $809 | $2,984 | $532 | |
| 1992 | $3,681 | $524 | $1,031 | $413 | $1,444 | $856 | $2,299 | $832 | $3,131 | $549 | |
| 1993 | $3,776 | $521 | $1,048 | $426 | $1,474 | $883 | $2,358 | $854 | $3,212 | $563 | |
| 1994 | $3,961 | $547 | $1,103 | $449 | $1,552 | $929 | $2,481 | $890 | $3,371 | $590 | |
| 1995 | $4,245 | $620 | $1,223 | $482 | $1,705 | $985 | $2,690 | $938 | $3,628 | $617 | |
| 1996 | $4,591 | $737 | $1,394 | $515 | $1,909 | $1,043 | $2,953 | $992 | $3,944 | $646 | |
| 1997 | $5,023 | $873 | $1,597 | $554 | $2,151 | $1,116 | $3,268 | $1,060 | $4,328 | $695 | |
| 1998 | $5,469 | $1,010 | $1,797 | $597 | $2,394 | $1,196 | $3,590 | $1,132 | $4,721 | $748 | |
| 1999 | $5,909 | $1,153 | $2,012 | $641 | $2,653 | $1,274 | $3,927 | $1,199 | $5,126 | $783 | |
| 2000 | $6,424 | $1,337 | $2,267 | $688 | $2,955 | $1,358 | $4,314 | $1,276 | $5,590 | $834 | |
| IRS veranderd methodologie, zodat de gegevens boven en onder deze lijn niet zonder meer vergelijkbaar | |||||||||||
| 2001 | $6,116 | $492 | $1,065 | $1,934 | $666 | $2,600 | $1,334 | $3,933 | $1,302 | $5,235 | $881 |
| 2002 | $5,982 | $421 | $960 | $1,812 | $660 | $2,472 | $1,339 | $3,812 | $1,303 | $5,115 | $867 |
| 2003 | $6,157 | $466 | $1,030 | $1,908 | $679 | $2,587 | $1,375 | $3,962 | $1,325 | $5,287 | $870 |
| 2004 | $6,735 | $615 | $1,279 | $2,243 | $725 | $2,968 | $1,455 | $4,423 | $1,403 | $5,826 | $908 |
| 2005 | $7,366 | $784 | $1,561 | $2,623 | $778 | $3,401 | $1,540 | $4,940 | $1,473 | $6,413 | $953 |
| 2006 | $7,970 | $895 | $1,761 | $2,918 | $841 | $3,760 | $1,652 | $5,412 | $1,568 | $6,980 | $990 |
| 2007 | $8,622 | $1,030 | $1,971 | $3,223 | $905 | $4,128 | $1,770 | $5,898 | $1,673 | $7,571 | $1,051 |
| 2008 | $8,206 | $826 | $1,657 | $2,868 | $905 | $3,773 | $1,782 | $5,555 | $1,673 | $7,228 | $978 |
| 2009 | $7,579 | $602 | $1,305 | $2,439 | $878 | $3,317 | $1,740 | $5,058 | $1,620 | $6,678 | $900 |
| 2010 | $8,040 | $743 | $1,517 | $2,716 | $915 | $3,631 | $1,800 | $5,431 | $1,665 | $7,096 | $944 |
| 2011 | $8,317 | $737 | $1,556 | $2,819 | $956 | $3,775 | $1,866 | $5,641 | $1,716 | $7,357 | $961 |
| 2012 | $9,042 | $1,017 | $1,977 | $3,331 | $997 | $4,328 | $1,934 | $6,262 | $1,776 | $8,038 | $1,004 |
| Jaar | Totaal | Top 0.1% | Top 1% | Top 5% | Tussen 5% & 10% | Top-10% | Tussen 10% & 25% | Top 25% | Tussen 25% & 50% | De Top-50% | Bodem 50% |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Bron: De Internal Revenue Service. | |||||||||||
| 1980 | $249 | $47 | $92 | $31 | $123 | $59 | $182 | $50 | $232 | $18 | |
| 1981 | $282 | $50 | $99 | $36 | $135 | $69 | $204 | $57 | $261 | $21 | |
| 1982 | $276 | $53 | $100 | $34 | $134 | $66 | $200 | $56 | $256 | $20 | |
| 1983 | $272 | $55 | $101 | $34 | $135 | $64 | $199 | $54 | $252 | $19 | |
| 1984 | $297 | $63 | $113 | $37 | $150 | $68 | $219 | $57 | $276 | $22 | |
| 1985 | $322 | $70 | $125 | $41 | $166 | $73 | $238 | $60 | $299 | $23 | |
| 1986 | $367 | $94 | $156 | $44 | $201 | $78 | $279 | $64 | $343 | $24 | |
| Tax Reform Act van 1986 veranderde de definitie van AGI, zodat de gegevens boven en onder deze lijn niet zonder meer vergelijkbaar | |||||||||||
| 1987 | $369 | $92 | $160 | $46 | $205 | $79 | $284 | $63 | $347 | $22 | |
| 1988 | $413 | $114 | $188 | $48 | $236 | $85 | $321 | $68 | $389 | $24 | |
| 1989 | $433 | $109 | $190 | $51 | $241 | $93 | $334 | $73 | $408 | $25 | |
| 1990 | $447 | $112 | $195 | $52 | $248 | $97 | $344 | $77 | $421 | $26 | |
| 1991 | $448 | $111 | $194 | $56 | $250 | $96 | $347 | $77 | $424 | $25 | |
| 1992 | $476 | $131 | $218 | $58 | $276 | $97 | $374 | $78 | $452 | $24 | |
| 1993 | $503 | $146 | $238 | $60 | $298 | $101 | $399 | $80 | $479 | $24 | |
| 1994 | $535 | $154 | $254 | $64 | $318 | $108 | $425 | $84 | $509 | $25 | |
| 1995 | $588 | $178 | $288 | $70 | $357 | $115 | $473 | $88 | $561 | $27 | |
| 1996 | $658 | $213 | $335 | $76 | $411 | $124 | $535 | $95 | $630 | $28 | |
| 1997 | $727 | $241 | $377 | $82 | $460 | $134 | $594 | $102 | $696 | $31 | |
| 1998 | $788 | $274 | $425 | $88 | $513 | $139 | $652 | $103 | $755 | $33 | |
| 1999 | $877 | $317 | $486 | $97 | $583 | $150 | $733 | $109 | $842 | $35 | |
| 2000 | $981 | $367 | $554 | $106 | $660 | $164 | $824 | $118 | $942 | $38 | |
| IRS veranderd methodologie, zodat de gegevens boven en onder deze lijn niet zonder meer vergelijkbaar | |||||||||||
| 2001 | $885 | $139 | $294 | $462 | $101 | $564 | $158 | $722 | $120 | $842 | $43 |
| 2002 | $794 | $120 | $263 | $420 | $93 | $513 | $143 | $657 | $104 | $761 | $33 |
| 2003 | $746 | $115 | $251 | $399 | $85 | $484 | $133 | $617 | $98 | $715 | $30 |
| 2004 | $829 | $142 | $301 | $467 | $91 | $558 | $137 | $695 | $102 | $797 | $32 |
| 2005 | $932 | $176 | $361 | $549 | $98 | $647 | $145 | $793 | $106 | $898 | $33 |
| 2006 | $1,020 | $196 | $402 | $607 | $108 | $715 | $157 | $872 | $113 | $986 | $35 |
| 2007 | $1,112 | $221 | $443 | $666 | $117 | $783 | $170 | $953 | $122 | $1,075 | $37 |
| 2008 | $1,029 | $187 | $386 | $597 | $115 | $712 | $168 | $880 | $117 | $997 | $32 |
| 2009 | $863 | $146 | $314 | $502 | $101 | $604 | $146 | $749 | $93 | $842 | $21 |
| 2010 | $949 | $170 | $355 | $561 | $110 | $670 | $156 | $827 | $100 | $927 | $22 |
| 2011 | $1,043 | $168 | $366 | $589 | $123 | $712 | $181 | $893 | $120 | $1,012 | $30 |
| 2012 | $1,185 | $220 | $451 | $699 | $133 | $831 | $193 | $1,024 | $128 | $1,152 | $33 |
| jaar | totaal | Top 0.1% | Top 1% | Top 5% | Tussen 5% & 10% | Top 10% | Tussen 10% & 25% | Top 25% | Tussen 25% & 50% | Boven 50% | Onder 50% |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Bron: Internal Revenue Service. | |||||||||||
| 1980 | 100% | 8.46% | 21.01% | 11.12% | 32.13% | 24.57% | 56.70% | 25.62% | 82.32% | 17.68% | |
| 1981 | 100% | 8.30% | 20.78% | 11.20% | 31.98% | 24.69% | 56.67% | 25.59% | 82.25% | 17.75% | |
| 1982 | 100% | 8.91% | 21.23% | 11.03% | 32.26% | 24.53% | 56.79% | 25.50% | 82.29% | 17.71% | |
| 1983 | 100% | 9.29% | 21.74% | 11.04% | 32.78% | 24.44% | 57.22% | 25.30% | 82.52% | 17.48% | |
| 1984 | 100% | 9.66% | 22.19% | 11.06% | 33.25% | 24.31% | 57.56% | 25.00% | 82.56% | 17.44% | |
| 1985 | 100% | 10.03% | 22.67% | 11.10% | 33.77% | 24.21% | 57.97% | 24.77% | 82.74% | 17.26% | |
| 1986 | 100% | 11.30% | 24.11% | 11.02% | 35.12% | 23.92% | 59.04% | 24.30% | 83.34% | 16.66% | |
| Tax Reform Act van 1986 veranderde de definitie van AGI, zodat de gegevens boven en onder deze lijn niet zonder meer vergelijkbaar | |||||||||||
| 1987 | 100% | 12.32% | 25.67% | 11.23% | 36.90% | 23.85% | 60.75% | 23.62% | 84.37% | 15.63% | |
| 1988 | 100% | 15.16% | 28.51% | 10.94% | 39.45% | 22.99% | 62.44% | 22.63% | 85.07% | 14.93% | |
| 1989 | 100% | 14.19% | 27.84% | 11.16% | 39.00% | 23.28% | 62.28% | 22.76% | 85.04% | 14.96% | |
| 1990 | 100% | 14.00% | 27.62% | 11.15% | 38.77% | 23.36% | 62.13% | 22.84% | 84.97% | 15.03% | |
| 1991 | 100% | 12.99% | 26.83% | 11.37% | 38.20% | 23.65% | 61.85% | 23.01% | 84.87% | 15.13% | |
| 1992 | 100% | 14.23% | 28.01% | 11.21% | 39.23% | 23.25% | 62.47% | 22.61% | 85.08% | 14.92% | |
| 1993 | 100% | 13.79% | 27.76% | 11.29% | 39.05% | 23.40% | 62.45% | 22.63% | 85.08% | 14.92% | |
| 1994 | 100% | 13.80% | 27.85% | 11.34% | 39.19% | 23.45% | 62.64% | 22.48% | 85.11% | 14.89% | |
| 1995 | 100% | 14.60% | 28.81% | 11.35% | 40.16% | 23.21% | 63.37% | 22.09% | 85.46% | 14.54% | |
| 1996 | 100% | 16.04% | 30.36% | 11.23% | 41.59% | 22.73% | 64.32% | 21.60% | 85.92% | 14.08% | |
| 1997 | 100% | 17.38% | 31.79% | 11.03% | 42.83% | 22.22% | 65.05% | 21.11% | 86.16% | 13.84% | |
| 1998 | 100% | 18.47% | 32.85% | 10.92% | 43.77% | 21.87% | 65.63% | 20.69% | 86.33% | 13.67% | |
| 1999 | 100% | 19.51% | 34.04% | 10.85% | 44.89% | 21.57% | 66.46% | 20.29% | 86.75% | 13.25% | |
| 2000 | 100% | 20.81% | 35.30% | 10.71% | 46.01% | 21.15% | 67.15% | 19.86% | 87.01% | 12.99% | |
| IRS veranderd methodologie, zodat de gegevens boven en onder deze lijn niet zonder meer vergelijkbaar | |||||||||||
| 2001 | 100% | 8.05% | 17.41% | 31.61% | 10.89% | 42.50% | 21.80% | 64.31% | 21.29% | 85.60% | 14.40% |
| 2002 | 100% | 7.04% | 16.05% | 30.29% | 11.04% | 41.33% | 22.39% | 63.71% | 21.79% | 85.50% | 14.50% |
| 2003 | 100% | 7.56% | 16.73% | 30.99% | 11.03% | 42.01% | 22.33% | 64.34% | 21.52% | 85.87% | 14.13% |
| 2004 | 100% | 9.14% | 18.99% | 33.31% | 10.77% | 44.07% | 21.60% | 65.68% | 20.83% | 86.51% | 13.49% |
| 2005 | 100% | 10.64% | 21.19% | 35.61% | 10.56% | 46.17% | 20.90% | 67.07% | 19.99% | 87.06% | 12.94% |
| 2006 | 100% | 11.23% | 22.10% | 36.62% | 10.56% | 47.17% | 20.73% | 67.91% | 19.68% | 87.58% | 12.42% |
| 2007 | 100% | 11.95% | 22.86% | 37.39% | 10.49% | 47.88% | 20.53% | 68.41% | 19.40% | 87.81% | 12.19% |
| 2008 | 100% | 10.06% | 20.19% | 34.95% | 11.03% | 45.98% | 21.71% | 67.69% | 20.39% | 88.08% | 11.92% |
| 2009 | 100% | 7.94% | 17.21% | 32.18% | 11.59% | 43.77% | 22.96% | 66.74% | 21.38% | 88.12% | 11.88% |
| 2010 | 100% | 9.24% | 18.87% | 33.78% | 11.38% | 45.17% | 22.38% | 67.55% | 20.71% | 88.26% | 11.74% |
| 2011 | 100% | 8.86% | 18.70% | 33.89% | 11.50% | 45.39% | 22.43% | 67.82% | 20.63% | 88.45% | 11.55% |
| 2012 | 100% | 11.25% | 21.86% | 36.84% | 11.03% | 47.87% | 21.39% | 69.25% | 19.64% | 88.90% | 11.10% |
| Jaar | Totaal | Top 0.1% | Top 1% | Top 5% | Tussen 5% & 10% | Top-10% | Tussen 10% & 25% | Top 25% | Tussen 25% & 50% | De Top-50% | Bodem 50% |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Bron: Interne Belastingdienst. | |||||||||||
| 1980 | 100% | 19.05% | 36.84% | 12.44% | 49.28% | 23.74% | 73.02% | 19.93% | 92.95% | 7.05% | |
| 1981 | 100% | 17.58% | 35.06% | 12.90% | 47.96% | 24.33% | 72.29% | 20.26% | 92.55% | 7.45% | |
| 1982 | 100% | 19.03% | 36.13% | 12.45% | 48.59% | 23.91% | 72.50% | 20.15% | 92.65% | 7.35% | |
| 1983 | 100% | 20.32% | 37.26% | 12.44% | 49.71% | 23.39% | 73.10% | 19.73% | 92.83% | 7.17% | |
| 1984 | 100% | 21.12% | 37.98% | 12.58% | 50.56% | 22.92% | 73.49% | 19.16% | 92.65% | 7.35% | |
| 1985 | 100% | 21.81% | 38.78% | 12.67% | 51.46% | 22.60% | 74.06% | 18.77% | 92.83% | 7.17% | |
| 1986 | 100% | 25.75% | 42.57% | 12.12% | 54.69% | 21.33% | 76.02% | 17.52% | 93.54% | 6.46% | |
| Tax Reform Act van 1986 veranderde de definitie van AGI, zodat de gegevens boven en onder deze lijn niet zonder meer vergelijkbaar | |||||||||||
| 1987 | 100% | 24.81% | 43.26% | 12.35% | 55.61% | 21.31% | 76.92% | 17.02% | 93.93% | 6.07% | |
| 1988 | 100% | 27.58% | 45.62% | 11.66% | 57.28% | 20.57% | 77.84% | 16.44% | 94.28% | 5.72% | |
| 1989 | 100% | 25.24% | 43.94% | 11.85% | 55.78% | 21.44% | 77.22% | 16.94% | 94.17% | 5.83% | |
| 1990 | 100% | 25.13% | 43.64% | 11.73% | 55.36% | 21.66% | 77.02% | 17.16% | 94.19% | 5.81% | |
| 1991 | 100% | 24.82% | 43.38% | 12.45% | 55.82% | 21.46% | 77.29% | 17.23% | 94.52% | 5.48% | |
| 1992 | 100% | 27.54% | 45.88% | 12.12% | 58.01% | 20.47% | 78.48% | 16.46% | 94.94% | 5.06% | |
| 1993 | 100% | 29.01% | 47.36% | 11.88% | 59.24% | 20.03% | 79.27% | 15.92% | 95.19% | 4.81% | |
| 1994 | 100% | 28.86% | 47.52% | 11.93% | 59.45% | 20.10% | 79.55% | 15.68% | 95.23% | 4.77% | |
| 1995 | 100% | 30.26% | 48.91% | 11.84% | 60.75% | 19.62% | 80.36% | 15.03% | 95.39% | 4.61% | |
| 1996 | 100% | 32.31% | 50.97% | 11.54% | 62.51% | 18.80% | 81.32% | 14.36% | 95.68% | 4.32% | |
| 1997 | 100% | 33.17% | 51.87% | 11.33% | 63.20% | 18.47% | 81.67% | 14.05% | 95.72% | 4.28% | |
| 1998 | 100% | 34.75% | 53.84% | 11.20% | 65.04% | 17.65% | 82.69% | 13.10% | 95.79% | 4.21% | |
| 1999 | 100% | 36.18% | 55.45% | 11.00% | 66.45% | 17.09% | 83.54% | 12.46% | 96.00% | 4.00% | |
| 2000 | 100% | 37.42% | 56.47% | 10.86% | 67.33% | 16.68% | 84.01% | 12.08% | 96.09% | 3.91% | |
| IRS veranderd methodologie, zodat de gegevens boven en onder deze lijn niet zonder meer vergelijkbaar | |||||||||||
| 2001 | 100% | 15.68% | 33.22% | 52.24% | 11.44% | 63.68% | 17.88% | 81.56% | 13.54% | 95.10% | 4.90% |
| 2002 | 100% | 15.09% | 33.09% | 52.86% | 11.77% | 64.63% | 18.04% | 82.67% | 13.12% | 95.79% | 4.21% |
| 2003 | 100% | 15.37% | 33.69% | 53.54% | 11.35% | 64.89% | 17.87% | 82.76% | 13.17% | 95.93% | 4.07% |
| 2004 | 100% | 17.12% | 36.28% | 56.35% | 10.96% | 67.30% | 16.52% | 83.82% | 12.31% | 96.13% | 3.87% |
| 2005 | 100% | 18.91% | 38.78% | 58.93% | 10.52% | 69.46% | 15.61% | 85.07% | 11.35% | 96.41% | 3.59% |
| 2006 | 100% | 19.24% | 39.36% | 59.49% | 10.59% | 70.08% | 15.41% | 85.49% | 11.10% | 96.59% | 3.41% |
| 2007 | 100% | 19.84% | 39.81% | 59.90% | 10.51% | 70.41% | 15.30% | 85.71% | 10.93% | 96.64% | 3.36% |
| 2008 | 100% | 18.20% | 37.51% | 58.06% | 11.14% | 69.20% | 16.37% | 85.57% | 11.33% | 96.90% | 3.10% |
| 2009 | 100% | 16.91% | 36.34% | 58.17% | 11.72% | 69.89% | 16.85% | 86.74% | 10.80% | 97.54% | 2.46% |
| 2010 | 100% | 17.88% | 37.38% | 59.07% | 11.55% | 70.62% | 16.49% | 87.11% | 10.53% | 97.64% | 2.36% |
| 2011 | 100% | 16.14% | 35.06% | 56.49% | 11.77% | 68.26% | 17.36% | 85.62% | 11.50% | 97.11% | 2.89% |
| 2012 | 100% | 18.60% | 38.09% | 58.95% | 11.22% | 70.17% | 16.25% | 86.42% | 10.80% | 97.22% | 2.78% |
| jaar | Top 0,1% | Top 1% | Top 5% | Top 10% | Top 25% | Top 50% |
|---|---|---|---|---|---|---|
| bron: Internal Revenue Service. | ||||||
| 1980 | $80,580 | $43,792 | $35,070 | $23,606 | $12,936 | |
| 1981 | $85,428 | $47,845 | $38,283 | $25,655 | $14,000 | |
| 1982 | $89,388 | $49,284 | $39,676 | $27,027 | $14,539 | |
| 1983 | $93,512 | $51,553 | $41,222 | $27,827 | $15,044 | |
| 1984 | $100,889 | $55,423 | $43,956 | $29,360 | $15,998 | |
| 1985 | $108,134 | $58,883 | $46,322 | $30,928 | $16,688 | |
| 1986 | $118,818 | $62,377 | $48,656 | $32,242 | $17,302 | |
| Tax Reform Act van 1986 veranderde de definitie van AGI, dus de gegevens boven en onder deze lijn niet zonder meer vergelijkbaar | ||||||
| 1987 | $139,289 | $68,414 | $52,921 | $33,983 | $17,768 | |
| 1988 | $157,136 | $72,735 | $55,437 | $35,398 | $18,367 | |
| 1989 | $163,869 | $76,933 | $58,263 | $36,839 | $18,993 | |
| 1990 | $167,421 | $79,064 | $60,287 | $38,080 | $19,767 | |
| 1991 | $170,139 | $81,720 | $61,944 | $38,929 | $20,097 | |
| 1992 | $181,904 | $85,103 | $64,457 | $40,378 | $20,803 | |
| 1993 | $185,715 | $87,386 | $66,077 | $41,210 | $21,179 | |
| 1994 | $195,726 | $91,226 | $68,753 | $42,742 | $21,802 | |
| 1995 | $209,406 | $96,221 | $72,094 | $44,207 | $22,344 | |
| 1996 | $227,546 | $101,141 | $74,986 | $45,757 | $23,174 | |
| 1997 | $250,736 | $108,048 | $79,212 | $48,173 | $24,393 | |
| 1998 | $269,496 | $114,729 | $83,220 | $50,607 | $25,491 | |
| 1999 | $293,415 | $120,846 | $87,682 | $52,965 | $26,415 | |
| 2000 | $313,469 | $128,336 | $92,144 | $55,225 | $27,682 | |
| IRS veranderd methodologie, zodat de gegevens boven en onder deze lijn niet zonder meer vergelijkbaar | ||||||
| 2001 | $1,393,718 | $306,635 | $132,082 | $96,151 | $59,026 | $31,418 |
| 2002 | $1,245,352 | $296,194 | $130,750 | $95,699 | $59,066 | $31,299 |
| 2003 | $1,317,088 | $305,939 | $133,741 | $97,470 | $59,896 | $31,447 |
| 2004 | $1,617,918 | $339,993 | $140,758 | $101,838 | $62,794 | $32,622 |
| 2005 | $1,938,175 | $379,261 | $149,216 | $106,864 | $64,821 | $33,484 |
| 2006 | $2,124,625 | $402,603 | $157,390 | $112,016 | $67,291 | $34,417 |
| 2007 | $2,251,017 | $426,439 | $164,883 | $116,396 | $69,559 | $35,541 |
| 2008 | $1,867,652 | $392,513 | $163,512 | $116,813 | $69,813 | $35,340 |
| 2009 | $1,469,393 | $351,968 | $157,342 | $114,181 | $68,216 | $34,156 |
| 2010 | $1,634,386 | $369,691 | $161,579 | $116,623 | $69,126 | $34,338 |
| 2011 | $1,717,675 | $388,905 | $167,728 | $120,136 | $70,492 | $34,823 |
| 2012 | $2,161,175 | $434,682 | $175,817 | $125,195 | $73,354 | $36,055 |
| Jaar | Totaal | Top 0.1% | Top 1% | Top 5% | Tussen 5% & 10% | Top-10% | Tussen 10% & 25% | Top 25% | Tussen 25% & 50% | De Top-50% | Bodem 50% |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Bron: De Internal Revenue Service. | |||||||||||
| 1980 | 15.31% | 34.47% | 26.85% | 17.13% | 23.49% | 14.80% | 19.72% | 11.91% | 17.29% | 6.10% | |
| 1981 | 15.76% | 33.37% | 26.59% | 18.16% | 23.64% | 15.53% | 20.11% | 12.48% | 17.73% | 6.62% | |
| 1982 | 14.72% | 31.43% | 25.05% | 16.61% | 22.17% | 14.35% | 18.79% | 11.63% | 16.57% | 6.10% | |
| 1983 | 13.79% | 30.18% | 23.64% | 15.54% | 20.91% | 13.20% | 17.62% | 10.76% | 15.52% | 5.66% | |
| 1984 | 13.68% | 29.92% | 23.42% | 15.57% | 20.81% | 12.90% | 17.47% | 10.48% | 15.35% | 5.77% | |
| 1985 | 13.73% | 29.86% | 23.50% | 15.69% | 20.93% | 12.83% | 17.55% | 10.41% | 15.41% | 5.70% | |
| 1986 | 14.54% | 33.13% | 25.68% | 15.99% | 22.64% | 12.97% | 18.72% | 10.48% | 16.32% | 5.63% | |
| Tax Reform Act van 1986 veranderde de definitie van AGI, zodat de gegevens boven en onder deze lijn niet zonder meer vergelijkbaar | |||||||||||
| 1987 | 13.12% | 26.41% | 22.10% | 14.43% | 19.77% | 11.71% | 16.61% | 9.45% | 14.60% | 5.09% | |
| 1988 | 13.21% | 24.04% | 21.14% | 14.07% | 19.18% | 11.82% | 16.47% | 9.60% | 14.64% | 5.06% | |
| 1989 | 13.12% | 23.34% | 20.71% | 13.93% | 18.77% | 12.08% | 16.27% | 9.77% | 14.53% | 5.11% | |
| 1990 | 12.95% | 23.25% | 20.46% | 13.63% | 18.50% | 12.01% | 16.06% | 9.73% | 14.36% | 5.01% | |
| 1991 | 12.75% | 24.37% | 20.62% | 13.96% | 18.63% | 11.57% | 15.93% | 9.55% | 14.20% | 4.62% | |
| 1992 | 12.94% | 25.05% | 21.19% | 13.99% | 19.13% | 11.39% | 16.25% | 9.42% | 14.44% | 4.39% | |
| 1993 | 13.32% | 28.01% | 22.71% | 14.01% | 20.20% | 11.40% | 16.90% | 9.37% | 14.90% | 4.29% | |
| 1994 | 13.50% | 28.23% | 23.04% | 14.20% | 20.48% | 11.57% | 17.15% | 9.42% | 15.11% | 4.32% | |
| 1995 | 13.86% | 28.73% | 23.53% | 14.46% | 20.97% | 11.71% | 17.58% | 9.43% | 15.47% | 4.39% | |
| 1996 | 14.34% | 28.87% | 24.07% | 14.74% | 21.55% | 11.86% | 18.12% | 9.53% | 15.96% | 4.40% | |
| 1997 | 14.48% | 27.64% | 23.62% | 14.87% | 21.36% | 12.04% | 18.18% | 9.63% | 16.09% | 4.48% | |
| 1998 | 14.42% | 27.12% | 23.63% | 14.79% | 21.42% | 11.63% | 18.16% | 9.12% | 16.00% | 4.44% | |
| 1999 | 14.85% | 27.53% | 24.18% | 15.06% | 21.98% | 11.76% | 18.66% | 9.12% | 16.43% | 4.48% | |
| 2000 | 15.26% | 27.45% | 24.42% | 15.48% | 22.34% | 12.04% | 19.09% | 9.28% | 16.86% | 4.60% | |
| IRS veranderd methodologie, dus de gegevens boven en onder deze lijn niet zonder meer vergelijkbaar | |||||||||||
| 2001 | 14.47% | 28.17% | 27.60% | 23.91% | 15.20% | 21.68% | 11.87% | 18.35% | 9.20% | 16.08% | 4.92% |
| 2002 | 13.28% | 28.48% | 27.37% | 23.17% | 14.15% | 20.76% | 10.70% | 17.23% | 8.00% | 14.87% | 3.86% |
| 2003 | 12.11% | 24.60% | 24.38% | 20.92% | 12.46% | 18.70% | 9.69% | 15.57% | 7.41% | 13.53% | 3.49% |
| 2004 | 12.31% | 23.06% | 23.52% | 20.83% | 12.53% | 18.80% | 9.41% | 15.71% | 7.27% | 13.68% | 3.53% |
| 2005 | 12.65% | 22.48% | 23.15% | 20.93% | 12.61% | 19.03% | 9.45% | 16.04% | 7.18% | 14.01% | 3.51% |
| 2006 | 12.80% | 21.94% | 22.80% | 20.80% | 12.84% | 19.02% | 9.52% | 16.12% | 7.22% | 14.12% | 3.51% |
| 2007 | 12.90% | 21.42% | 22.46% | 20.66% | 12.92% | 18.96% | 9.61% | 16.16% | 7.27% | 14.19% | 3.56% |
| 2008 | 12.54% | 22.67% | 23.29% | 20.83% | 12.66% | 18.87% | 9.45% | 15.85% | 6.97% | 13.79% | 3.26% |
| 2009 | 11.39% | 24.28% | 24.05% | 20.59% | 11.53% | 18.19% | 8.36% | 14.81% | 5.76% | 12.61% | 2.35% |
| 2010 | 11.81% | 22.84% | 23.39% | 20.64% | 11.98% | 18.46% | 8.70% | 15.22% | 6.01% | 13.06% | 2.37% |
| 2011 | 12.54% | 22.82% | 23.50% | 20.89% | 12.83% | 18.85% | 9.70% | 15.82% | 6.98% | 13.76% | 3.13% |
| 2012 | 13.11% | 21.67% | 22.83% | 20.97% | 13.33% | 19.21% | 9.96% | 16.35% | 7.21% | 14.33% | 3.28% |
(1) Voor gegevens van vóór 2001 zijn alle belastingaangiften die een positieve AGI hebben opgenomen, zelfs die welke geen positieve inkomstenbelastingplicht hebben. Voor gegevens vanaf 2001 worden ook rendementen met negatieve AGI opgenomen, maar afhankelijke rendementen worden uitgesloten.
(2) inkomstenbelasting na creditering (de belastingmaatregel hierboven) houdt geen rekening met het restitueerbare gedeelte van het EITC. Als het zou worden opgenomen (zoals vaak het geval is met andere organisaties), zou het fiscale aandeel van de hoogste inkomensgroepen hoger zijn. Het terugbetaalbare gedeelte is wettelijk geclassificeerd als een uitgavenprogramma door het Bureau van beheer en begroting en daarom is niet opgenomen door de IRS in deze cijfers.
(3) de enige hier geanalyseerde belasting is de federale individuele inkomstenbelasting, die verantwoordelijk is voor ongeveer 25 procent van de nationale belastingen betaald (op alle niveaus van de overheid). Federale inkomstenbelastingen zijn veel progressiever dan loonbelastingen, die verantwoordelijk zijn voor ongeveer 20 procent van alle betaalde belastingen (op alle niveaus van de overheid), en zijn progressiever dan de meeste staats-en lokale belastingen (afhankelijk van de economische aanname gemaakt over onroerend goed belastingen en vennootschapsbelasting).
(4) AGI is een vrij beperkt inkomensbegrip en omvat geen inkomstenposten zoals overheidsoverdrachten (met uitzondering van het gedeelte van de socialezekerheidsuitkeringen dat wordt belast), de waarde van de door de werkgever verstrekte ziektekostenverzekering, onder-of niet-aangegeven inkomsten (met name die van eenmanszaken), inkomsten uit gemeentelijke obligatierente, toegerekende netto-huurinkomsten, beloningsuitkeringen van werknemers en andere.
(5) de belastingaangifte is de eenheid van analyse, die breder is dan de huishoudens, met name voor de huishoudens aan de onderkant, waarvan er vele afhankelijk zijn (vóór 2001). Sommige afhankelijke rendementen zijn opgenomen in de cijfers hier vóór 2001, en onder andere eenheden van analyse (zoals de familie economische eenheid van het Ministerie van Financiën) zou waarschijnlijk worden gekoppeld aan de rendementen van hun ouders.
(6) Deze cijfers geven de juridische weerslag van de inkomstenbelasting weer, hoewel de meeste verdeeltabellen (zoals die van CBO, Tax Policy Center, Citizens for Tax Justice, The Treasury Department en JCT) ervan uitgaan dat de gehele economische weerslag van de inkomstenbelasting op de verdiener valt.
Internal Revenue Service, SOI Tax Stats-Individual Income Tax Rates and Tax Shares, http://www.irs.gov/uac/SOI-Tax-Stats-Individual-Income-Tax-Rates-and-Tax-Shares.