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CCH can assist you with stories, including interviews with CCH subject experts. Also, the 2013
CCH Whole Ball of Tax is available in print. Please contact:

Leslie Bonacum
(847) 267-7153
mediahelp@cch.com

Eric Scott
(847) 267-2179
eric.scott@wolterskluwer.com

Brenda Au
(847) 267-2046
brenda.au@wolterskluwer.com

Visit the CCH Whole Ball of Tax site often as new releases and other updates will be posted
throughout the tax season.

CCH provides special CCH Tax Briefings on key topics at CCHGroup.com/Legislation.

2013 CCH Whole Ball of Tax

Release (29) | Back to WBOT

2013 CCH Whole Ball of Tax

Contact:
Leslie Bonacum, 847-267-7153, mediahelp@cch.com
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	1%	6%	7%
1916	2%	13%	15%
1917	4%	63%	67%
1918	8%	65%	73%
1922	8%	50%	58%
1924	6%	40%	46%
1925	5%	20%	25%
1932	8%	55%	63%
1934	4%	59%	63%
1936	4%	75%	79%
1941	4%	77%	81%
1942	6%	82%	88%
1944	3%	91%	94%
1945	3%	88%	91%
1964	3%	74%	77%
1965	70%		70%
1982	50%		50%
1987	38.5%		38.5%
1988-90*	33%		33%
1991	31%		31%
1993	39.6%		39.6%
2001	39.1%		39.1%
2002	38.6%		38.6%
2003-2012	35%		35%
2013	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: 2013

nb-13-11