2014 CCH Whole Ball of Tax
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2014 Wolters Kluwer, CCH Whole Ball of Tax

Contact:
Eric Scott , 847-267-2179, eric.scott@wolterskluwer.com
Brenda Au , 847-267-2046, brenda.au@wolterskluwer.com

A Historical Look at Top Marginal Income Tax Rates

Note: For much of tax history, the top rate is figured by adding a “surtax” rate to a basic rate.

Year

Regular

Surtax

Total Top Rate

1913-1915

1%

6%

7%

1916

2%

13%

15%

1917

4%

63%

67%

1918-1921

8%

65%

73%

1922-1923

8%

50%

58%

1924

6%

40%

46%

1925-1931

5%

20%

25%

1932-1933

8%

55%

63%

1934-1935

4%

59%

63%

1936-1940

4%

75%

79%

1941

4%

77%

81%

1942-1943

6%

82%

88%

1944

3%

91%

94%

1945-1963

3%

88%

91%

1964

3%

74%

77%

1965-1981

70%

 

70%

1982-1986

50%

 

50%

1987

38.5%

 

38.5%

1988-90*

33%

 

33%

1991-1992

31%

 

31%

1993-2000

39.6%

 

39.6%

2001

39.1%

 

39.1%

2002

38.6%

 

38.6%

2003-2012

35%

 

35%

2013-2014

39.6%

 

39.6%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*During 1988-90, tax on top income could not be determined without using a worksheet, but 33% appears to have been the highest rate paid.

Source: Wolters Kluwer, CCH: 2014

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