13-Oct-09
http://www.taxpolicycenter.org
PRELIMINARY RESULTS
Click on PDF or Excel for a breakdown between AMT and non-AMT taxpayers
Table T09-0414
Percentage of Tax Filers with Effective Marginal Tax Rate Less than,
1
Equal to, or Greater than Statutory Tax Rate, 2009
All Filers
AMT Taxpayers
Non-AMT Taxpayers
Less
17.5
2.3
17.9
Equal 2
50.3
16.0
51.4
Greater
32.2
81.6
30.7
By Filing Status
Single
Married filing jointly
With Dependents
Without Dependents
Head of Household
18.6
14.0
11.1
17.7
23.7
61.9
45.8
43.3
48.9
32.9
19.4
40.2
45.6
33.4
43.4
44.5
57.8
64.6
58.8
45.2
12.1
40.8
28.7
18.4
36.0
29.1
35.8
49.3
85.1
53.3
63.7
By Cash Income Level (thousands of 2009 dollars)
Less than 30
37.1
30-50
6.2
50-75
6.3
75-100
5.4
100-200
5.6
200-500
2.7
500-1,000
6.0
More than 1,000
7.6
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-2)
(1) The effective marginal tax rate is determined by calculating individual income tax,
adding $100 to wages and salaries and recomputing tax; the effective marginal rate is the
resulting change in tax divided by $100. The statutory tax rate is the rate on non-gain
income. Tabulation is restricted to tax units reporting a non-zero value of earnings.
Calendar year. Current law.
(2) Calculations treat rates as equal if they differ by less than 0.25 percentage points.
13-Oct-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0414
Percentage of Tax Filers with Effective Marginal Tax Rate Less than,
Equal to, or Greater than Statutory Tax Rate, 2009 1
AMT Paying Tax Filers Only
All
By Filing Status
Single
Married filing jointly
With Dependents
Without Dependents
Head of Household
Less
2.3
Equal 2
16.0
Greater
81.6
2.0
2.6
2.4
3.1
0.7
27.4
13.3
12.2
15.5
25.8
70.6
84.1
85.5
81.3
73.6
*
*
75.8
27.1
16.0
5.1
53.4
57.1
*
*
22.2
70.8
80.5
94.2
41.4
27.7
By Cash Income Level (thousands of 2009 dollars)
Less than 30
*
30-50
*
50-75
2.0
75-100
2.2
100-200
3.6
200-500
0.7
500-1,000
5.2
More than 1,000
15.1
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-2)
* Insufficient data.
(1) The effective marginal tax rate is determined by calculating individual income tax,
adding $100 to wages and salaries and recomputing tax; the effective marginal rate is the
resulting change in tax divided by $100. The statutory tax rate is the AMT rate on nongain income. Tabulation is restricted to tax units reporting a non-zero value of earnings.
Calendar year. Current law.
(2) Calculations treat rates as equal if they differ by less than 0.25 percentage points.
13-Oct-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0414
Percentage of Tax Filers with Effective Marginal Tax Rate Less than,
Equal to, or Greater than Statutory Tax Rate, 2009 1
Non-AMT Paying Tax Filers Only
All
Less
17.9
Equal 2
51.4
Greater
30.7
By Filing Status
Single
Married filing jointly
With Dependents
Without Dependents
Head of Household
18.8
14.7
11.8
18.3
24.0
62.2
47.7
45.6
50.3
33.0
19.0
37.6
42.6
31.3
43.0
44.5
57.8
64.6
58.9
46.5
19.2
19.2
12.7
18.4
36.0
29.1
35.6
47.9
75.9
73.5
83.9
By Cash Income Level (thousands of 2009 dollars)
Less than 30
37.1
30-50
6.2
50-75
6.3
75-100
5.4
100-200
5.7
200-500
4.8
500-1,000
7.3
More than 1,000
3.4
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-2)
(1) The effective marginal tax rate is determined by calculating individual income tax,
adding $100 to wages and salaries and recomputing tax; the effective marginal rate is the
resulting change in tax divided by $100. The statutory tax rate is the rate on non-gain
income. Tabulation is restricted to tax units reporting a non-zero value of earnings.
Calendar year. Current law.
(2) Calculations treat rates as equal if they differ by less than 0.25 percentage points.