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ANumber of returns: [1] B B B B B B C R���19861986~ E鏟~ E�/A~ E靤SA~ E唥n~ E�9~ E妔(  F R(���19871987~ E"lQ~ E40A~ E6D~ Ej$�~ E [T~ E定  HR4���19881988~ E蕋�~ E�0A~ E贓L~ E畫�~ E2]}~ Ef胡 FR@���19891989~ E鶌~ E赛0A~ ES~ ER�~ EF劲~ E妡E FRL���19901990~ E逻~ E 31A~ E挈W~ E淫�~ E婐�~ E醥 F S1991~ EN6#~ E辺E~ ER\[~ E⒏�~ E柾�~ E*洃 F S1992~ E贻~ Ev荄~ EN錡~ E炇�~ E唞�~ E 鮪 F S1993~ E�~ EiE~ E [~ E.�~ EjA�~ E謧� F S1994~ E馀n~ EN:F~ E8騏A~ E﨔�~ Ez臂~ E騜� F S1995~ EN|�~ Ej滸~ Ef~ E &�~ E_�~ E&军 F S1996~ E鮸~ EH~ E蕙l~ E禟�~ EF=~ E妟>F6J.Income floor on percentiles (current dollars):EKEEEEFRX���19861986 EN/A~ E� A~ E牥餈~ E`h锧~ E鄇郂~ E@}袬FRd���19871987 EN/A~ E榔A~ E`骛@~ E漓锧~ E牣郂~ E缐袬FRp���19881988 EN/A~ Ep�A~ E邦馌~ E隌~ EM酅~ E褸FR|���19891989 EN/A~ E�A~ E`铗@~ E爣霡~ E圊酅~ E匆@FR����19901990 EN/A~ E鑆A~ E◇@~ E鄼鞞~ E@戔@~ E纙覢F S1991 EN/A~ E`A~ E@V鬇~ E爕頏~ E 鉆~ E佑@F S1992 EN/A~ E8 A~ E燭魼~ E`囡@~ E嗉鉆~ E@屧@F S1993 EN/A~ E恅A~ E乎@~ E蠫餈~ E�銨~ E阍@F �l�G!�o�G"�o�G#�o�I$���G%���G&���G'���G(���G)���G*�o�G�+�o�G,�o�G-�o�G.�o�G/�o�M0�o�O1���G2���G3���G4���G5���G6�n�G7�n�G8�n�G9�n�G:�n�G;�n@G<�l@G=�}@G>�~@G?�x@G S1994 EN/A~ E肮 A~ E 丽@~ E噙餈~ E句@~ E|誁 F !S1995 !EN/A~ !EXh A~ !E@鳣~ !E ●@~ !Ej錊~ !E� 諤!F "S1996 "EN/A~ "E�A~ "ED鵃~ "E`s駺~ "E8鍬~ "E灾@"F;#J3Income floor on percentiles (constant dollars): [2]#B#K#B#B#B#B#H$R����19861986 $EN/A~ $ExA~ $E纓頏~ $E�.鏎~ $E踺@~ $E晗@$F%R����19871987 %EN/A~ %E郖�@~ %E嗬鞞~ %E@益@~ %E繼軥~ %E辔@%F&R����19881988 &EN/A~ &Eh�A~ &E Q頏~ &E离鍬~ &E�?軥~ &E櫸@&F'R����19891989 'EN/A~ 'EH�A~ 'E缊頏~ 'E鏎~ 'E@~ 'E*蜙'F(R����19901990 (EN/A~ (E窼A~ (E` 頏~ (E啷鍬~ (Ei蹳~ (E贤@(F )S1991 )EN/A~ )E(A~ )E蓓@~ )E `鍬~ )E梨跕~ )E虭)F *S1992 *EN/A~ *E�$A~ *E@h頏~ *E`告@~ *E#蹳~ *EJ虭*F +S1993 +EN/A~ +E皋A~ +E@頏~ +E爤鍬~ +E婪跕~ +E樘@+F ,S1994 ,EN/A~ ,E萚A~ ,E喑頏~ ,E琅鍬~ ,E@~ ,E@,F -S1995 -EN/A~ -E棼A~ -E堬@~ -E�"鏎~ -E蹳~ -E钐@-F .S1996 .EN/A~ .E�(A~ .Ep餈~ .E鄤鏎~ .ES蹳~ .E虭.F%/AIncome (millions of dollars):/L/K/B/B/B/B/C0R����19861986~ 0LN/�~ 0E�A~ 0E�0~ 0E:鼴~ 0E篿~ 0E矐�0N1R����19871987~ 1L赗�~ 1E�5A~ 1Ep�&A~ 1E�&A~ 1E蜰j~ 1E3�1F2R����19881988~ 2L瀧�~ 2E �A~ 2E勎+A~ 2E�&3A~ 2Emx~ 2E剩2F3R����19891989~ 3L睽�~ 3E�A~ 3E幰9~ 3E蝛P~ 3E.B~ 3EF?�3F4T���19901990~ 4Lzr�~ 4E纪A~ 4E|#.A~ 4E婠S~ 4E./�~ 4E^偟4F 5U1991~ 5L鎃�~ 5E�8A~ 5E�.A~ 5EL95A~ 5EN蛧~ 5Ers�5F 6U1992~ 6L戡�~ 6E�!~ 6E巼B~ 6E` 7A~ 6E枹�~ 6Ej得6F 7U1993~ 7L螋�~ 7En�!~ 7E趒C~ 7E註~ 7E.蹞~ 7EJ �7F 8U1994~ 8L�1�~ 8E丿!A~ 8E艉1A~ 8E姷b~ 8E坕CA~ 8E貉8F 9U1995~ 9L �~ 9EV�'~ 9E趇N~ 9Ej5l~ 9E�&�~ 9E甗�9F :V1996~ :P�~ :P�'A~ :PKY~ :P�&y~ :PN８~ :P��:F";QFootnotes at end of table.;(;););*;*;*;$o<gTable 7.--Individual Income Tax Returns with Positive "1979 Income Concept" Income: Number of Returns, <$p=hShares of Income and Total Income Tax, Income Floor on Percentiles in Current and Constant Dollars, and =$j>bAverage Tax Rates, by Selected Descending Cumulative Percentiles of Returns Based on Income Size, >$&?Tax Years 1986-1996--Continued?$@�l@GA*O@GB�P@GC�v@ID�@GE�@GF�P@GG�h�MH�}�GI���GJ���G�K���GL���GM���GN�n�GO�n�GP�n�GQ�n�GR�n�9S�n�GT�t�GU���GV���GW���GX���GY���GZ�n�G[�n�G\�n�G]�n�G^�n�G_�n�M4@1,[All figures are estimates based on samples] @ @$A/A0A0A0A0A0A0A$B+ B, )B-!Descending cumulative percentilesB.B.B.B.B$C&Item, tax year CTotal C%Top C%Top C%Top C%Top C%TopC$D'DD% 1 percentD 5 percentD 10 percentD 25 percentD 50 percentD$E E!E!E!E!E!E!E$F"~ F#�?~ F#@~ F#@~ F#@~ F#@~ F#@F$3GA+Total income tax (millions of dollars): [3]GBGBGBGBGBGBGCHR,���19861986~ HW琤A~ HW荐@~ HW�A~ HWpFA~ HW(�A~ HW`�AHFIR8���19871987~ IWp�A~ IW@篚@~ IW╔A~ IW愯A~ IWhEA~ IW�!AIFJRD���19881988~ JW.A~ JWe鸃~ JWH�A~ JW埑 A~ JW`�A~ JW\�AJFKRP���19891989~ KW hA~ KW@?鶣~ KW`A~ KW(S A~ KW擶A~ KW�AKFLR\���19901990~ LW鐵A~ LW @~ LW鴰A~ LWA~ LW8�A~ LW洄ALF MS1991~ MW腪A~ MW`Y鶣~ MW �A~ MW�A~ MW@A~ MW0�AMF NS1992~ NW�A~ NW�@~ NWxg A~ NWA~ NW�A~ NW槑ANF OS1993~ OW腑A~ OW萠A~ OW � A~ OWx�A~ OW4?A~ OW�,AOF PU1994~ PX枹 ~ PX⊿A~ PX悳A~ PXt8A~ PXA~ PX� APF QU1995~ QX�!A~ QX�9A~ QXVA~ QX臁A~ QX炜A~ QX�!AQF RU1996~ RX.*(~ RX8f A~ RX0:A~ RX糕A~ RXB A~ RXl1#ARF*SA"Average tax rate (percentage): [4]SYSYSYSYSYSYSFTRh���19861986~ TYp擛~ TY~ TY濦~ TYP淍~ TY橜~ TY敄@TFURt���19871987~ UY0擛~ UYN~ UY啝@~ UY酀@~ UY@0@~ UYp朄UFVR���19881988~ VYp擛~ VY~ VY4@~ VYD滰~ VY\橜~ VY爾@VFWR����19891989~ WYD擛~ WY@~ WY烜~ WY|淍~ WY鴺@~ WYh朄WFXR����19901990~ XY鴵@~ XY~ XY垶@~ XY鞗@~ XY悩@~ XY朄XF YS1991~ YY敁@~ YY湣@~ YY垶@~ YY笡@~ YY<楡~ YY臅@YF ZS1992~ ZY膿@~ ZY狻@~ ZY烜~ ZY0淍~ ZY寴@~ ZY朄ZF [S1993~ [Yh擛~ [Y~ [Y疇@~ [Y铦@~ [Y牂@~ [Y葨@[F \S1994~ \Y笖@~ \Y<~ \Y軤@~ \Yl濦~ \Y欯~ \Y 桜\F ]S1995~ ]YL旲~ ]Y趣@~ ]YF~ ]Y<烜~ ]Y笟@~ ]Y紬@]F ^S1996~ ^Y朄~ ^Y~ ^Y病@~ ^Y 燖~ ^Y剾@~ ^Yx楡^F"_AIncome share (percentage):_Y_Y_Y_Y_Y_Y_C`�X�Ga���Gb���Gc���Gd���Ge���Gf�n�Gg�n�Gh�n�Gi�n�Gj�n�G�k�n�Ml�v�Gm���Gn���Go���Gp���Gq���Gr�n�Gs�n�9t� �Gu�n�Gv�n�Gw�n@Gx�f@Gy��@Gz��@G{�(@G|�h@G}��@G~�D@G`R����19861986~ `YY@~ `Y袟@~ `Y2~ `Y挳@~ `Y 窣~ `Y亊繞`FaR����19871987~ aYY@~ aY钃@~ aY~~ aY2瑻~ aY曳@~ aY~繞aFbR����19881988~ bYY@~ bY楡~ bY挦@~ bY疈~ bYp窣~ bY仦繞bFcR����19891989~ cYY@~ cY袞@~ cY.~ cY诋@~ cYi窣~ cY仢繞cFdR����19901990~ dYY@~ dY寲@~ dY~ dY井@~ dY`窣~ dY溊@dF eS1991~ eYY@~ eY钄@~ eY啣@~ eY`瓳~ eYL窣~ eY椑@eF fS1992~ fYY@~ fY桜~ fYⅵ@~ fYX疈~ fY櫢@~ fY仱繞fF gS1993~ gYY@~ gY|朄~ gYn~ gY2疈~ gY暩@~ gY＠@gF hS1994~ hYY@~ hYt朄~ hY偊@~ hYR疈~ hYじ@~ hY仯繞hF iS1995~ iYY@~ iY@~ iY@~ iY 癅~ iY砀@~ iY蠢@iF jS1996~ jYY@~ jY軝@~ jYxˊ~ jY@E@~ jYM笯~ jY伿繞jF,kA$Total income tax share (percentage):kYkYkYkYkYkYkClR����19861986~ lYY@~ lY郑@~ lY懓@~ lY.礍~ lY惤@~ lY�:翤lFmR����19871987~ mYY@~ mY ~ mY劝@~ mY浀@~ mY鼋@~ mY乀翤mFnR����19881988~ nYY@~ nY@~ nY氨@~ nYC禓~ nYP継~ nYf翤nFoR���19891989~ oYY@~ oYj~ oY盄~ oY钡@~ oY継~ oYa翤oFpT���19901990~ pYY@~ pYR~ pY薨@~ pY}礍~ pY@~ pY_翤pF qS1991~ qYY@~ qY孝@~ qY劝@~ qY偟@~ qY継~ qYq翤qF rS1992~ rYY@~ rY�:@~ rY辣@~ rYY禓~ rY嵕@~ rY喡@rF sS1993~ sYY@~ sY ~ sYU睝~ sY薅@~ sY嗑@~ sY撀@sZs[s [s [s [s [s [sZs[s[s[s[s[s[sZs[s[s[s[s[s[sZs[s[s[s [s![s"[s#Zs$[s%[s&[s'[s([s)[s*Zs+[s,[s-[s.[s/[s0[s1Zs2[s3[s4[s5[s6[s7[s8Zs9[s:[s;[s<[s=[s>[s?Zs@[sA[sB[sC[sD[sE[sFZsG[sH[sI[sJ[sK[sL[sMZsN[sO[sP[sQ[sR[sS[sTZsU[sV[sW[sX[sY[sZ[s[Zs\[s][s^[s_[s`[sa[sbZsc[sd[se[sf[sg[sh[siZsj[sk[sl[sm[sn[so[spZsq[sr[ss[st[su[sv[swZsx[sy[sz[s{[s|[s}[s~Zs[s[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[s�[s�[s�[s�Zs�[s�[s�[ tU1994~ t\Y@~ t\馥@~ t\R睝~ t\稝~ t\蠸@~ t\亾翤tF uU1995~ u\Y@~ u\~ u\懿@~ u\ N@~ u\G緻~ u\灺@uF vV1996~ v]Y@~ v]川@~ v]@~ v]4窣~ v]牽@~ v]仾翤vFw^N/A--Not applicable.w$w$w$w$w$w$w$�x^�[1] The number of returns in columns 2 through 6, Tables 7 and 8, were processed in thousands and, therefore, reflect differences due to rounding .x$x$x$x$x$x$x$�y^�[2] 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 this$z^article for further details.d{^\[3] Total income tax is the sum of income tax after credits and the alternative minimum tax.�|^�[4] Average tax rate was computed by dividing total income tax (see footnote 3) by income, using the 1979 income concept (see text and Figure A).@}_8SOURCE: IRS, Statistics of Income Bulletin, Spring 1999.~`]P�Q"Q�?4?�4 = h��#�> ����?�?�?�?mD?犅毛閣�蟅嚷瑽�蟅\XT0济琶鈢0�嗣�0济\XT济東0泑0济ax\XT0�?犆茕瞱0济�?檞0�?�犆�D�Uw悸泼qq     ��"