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C /  style_col_headings style_col_numbers  style_data style_footnotes style_stub_line style_stub_lines style_titles style_totalsBU} }  }  }    l    n *w F$ i$ v$ $ F/ h3 h8 : 8 ::::n:n:n:n:xA|Ah::::::@:}Table 5.--Individual Income Tax Rates and Tax Shares, Returns with Positive Adjusted Gross Income (AGI): Number of Returns, wShares of AGI and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates, byjbSelected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of.&AGI for Each Year, Tax Years 1985-19954,[All figures are estimates based on samples]         !)"!Descending cumulative percentiles####%Item, tax year &Total 'Top &Top &Top &Top &Top()' 1 percent& 5 percent& 10 percent& 25 percent& 50 percent * + + + + + + ,~ -?~ -@~ -@~ -@~ -@~ -@ . 0Number of returns: [1] 1 1 1 1 1 1 2 419851985~ 52~ 6j=~ 53~ 5R+f~ 5Nl~ 5  7 4(19861986~ 5V~ 6'/A~ 57~ 5o~ 5ʻ~ 5w+  94419871987~ 5&,O~ 620A~ 5jC~ 5~ 5 S~ 5 7 ; 4@19881988~ 5n~ 6fsB~ 5@L~ 5ځ~ 5D}~ 56 94L19891989~ 5F~ 6C~ 5S~ 5"f~ 5V~ 5D 94X19901990~ 5~ 6D~ 5FX~ 5*~ 5`~ 5r 9 <1991~ 5" "~ 6uE~ 5vM[~ 5ꚶ~ 5J~ 5 9 <1992~ 5^~ 601A~ 5W~ 5~ 5~ 5m 9 <1993~ 5~ 6bE~ 5Z~ 5.۵~ 5~ 5G 9 <1994~ 5mj~ 6./F~ 5^~ 5׽~ 5b~ 56 9 <1995~ 5*~ 6G~ 5ve~ 5~ 5Jv~ 5  = 52>*Adjusted gross income floor on percentiles?@11112> (current dollars):1@111124d19851985 5N/A~ 6`f@~ 5`@~ 5@@~ 54@~ 5L@94p19861986 5N/A~ 6 @~ 5 u@~ 5@~ 5|@~ 5@94|19871987 5N/A~ 6A~ 5@~ 5 @~ 5@~ 5Z@9419881988 5N/A~ 6.A~ 5@~ 5@~ 5H@~ 5@9419891989 5N/A~ 6A~ 5P@~ 5r@~ 5@~ 5@@9419901990 5N/A~ 6oA~ 5M@~ 5o@~ 5@~ 5M@9 <1991 5N/A~ 6A~ 5@~ 5?@~ 5 @~ 5@@9 l:!o:"o:#o:$oC%A&m:':(:):*:+:,:-o:.o:/o:0o:1oA2E3zF4:5:6:7:8:9n::n:;d:<n:=n >l@? <1992 5N/A~ 64A~ 5@~ 5 y@~ 5@@~ 5P@ 9 !<1993 !5N/A~ !6A~ !5U@~ !5!@~ !5@@~ !5@!9 "<1994 "5N/A~ "6pA~ "5E@~ "5@~ "5@~ "5J@"9 #<1995 #5N/A~ #6 A~ #5}@~ #5@~ #5@~ #5@#92$0*Adjusted gross income floor on percentiles $1 $@$1$1$1$1$B#%0 (constant dollars): [2]%1%@%1%1%1%1%2&419851985 &5N/A&6;@&5`GI@&5X4E@&5@&5gPJ@&9'419861986 '5N/A'6>'Ww@'5]G*@'5/#E@'5Gx@'5ph?@'9(419871987 (5N/A(6HX@(5g@(5.d,@(5A66@(5΁D+l@(9)4H19881988 )5N/A)6L 86A)5pp@)5!ҫ@)5Ҏ8@)5dУR@)9*4|19891989 *5N/A*6Z!A*5{WK@*5RJI@*5{7@*5{w@*9+419901990 +5N/A~ +6F@~ +5@~ +5@~ +5s@+5T)W@+9 ,<1991 ,5N/A~ ,6p@~ ,5L@~ ,55@~ ,5@~ ,5@,9 -<1992 -5N/A~ -6`@~ -5@@~ -5n@~ -5@~ -5@-9 .<1993 .5N/A~ .6`@~ .5`@~ .5T@~ .5@~ .5@.9 /<1994 /5N/A~ /6(A~ /5@~ /5@~ /5@*@~ /5@/9 0<1995 05N/A~ 06A~ 05 @~ 05@@~ 05S@~ 05@098100Adjusted gross income (millions of dollars): [1] 11 1@11111111122419851985~ 2D~ 26 A~ 2DX7 A~ 2DN0~ 2D 4A~ 2D^^v3419861986~ 3Dr~ 364hA~ 3DN#%~ 3D +A~ 3DZ~ 3DFd3E4419871987~ 45wEA~ 46,(A~ 45,~ 456^?~ 456Uh~ 45495419881988~ 55~ 56A~ 55.+A~ 552A~ 55=A~ 55&9596419891989~ 65X~ 66A~ 65V8~ 65.N~ 65:e}~ 657697G 19901990~ 7H~ 7I~A~ 7H/:~ 7Hj4A~ 7Hނ~ 7H79 8<1991~ 85~ 86lA~ 85,A~ 85Q~ 85~ 85!89 9<1992~ 95LA~ 96A~ 95>~ 956A~ 95&X~ 95GA99 :<1993~ :5jq~ :6(A~ :5x/A~ :5~Y~ :5~ :5. ;J1994~ ;H~ ;I A~ ;H0A~ ;H6^~ ;Hn~ ;HIA;9 <<1995~ <H~ <I"A~ <HJ~ <H h~ <Hr,~ <HZh<9"=KFootnotes at end of table.=L=M=L=L=L=L=L>}Table 5.--Individual Income Tax Rates and Tax Shares, Returns with Positive Adjusted Gross Income (AGI): Number of Returns, >>>>>>?wShares of AGI and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates, by??????@lAByC*wDF$Ei$Fv$G$HF/Ih@:J}:K:L:M:N:O:P:Qn:Rn:Sn:Tn:UnAVt@:W@:X@:Y@:Z@:[@:\@:]n@ ^n@@_n@j@bSelected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of@@@@@@9A1AGI for Each Year, Tax Years 1985-1995--ContinuedAAAAAA4BN,[All figures are estimates based on samples]BBB B BBCC C C C C C D D!)D"!Descending cumulative percentilesD#D#D#D#E%Item, tax year E&Total E&Top E&Top E&Top E&Top E&TopF(F)F& 1 percentF& 5 percentF& 10 percentF& 25 percentF& 50 percentG*G+G+G+G+G+G+H,~ H-?~ H-@~ H-@~ H-@~ H-@~ H-@H.3I0+Total income tax (millions of dollars): [3]I1I1I1I1I1I1IOJ4L19851985~ J5TA~ JPP@~ JP8@~ J6XA~ J6 A~ J6uAJ9K4X19861986~ K5 fA~ KP@~ KPA~ K6A~ K6A~ K6AK9L4d19871987~ L5XA~ LPpZ@~ LP|A~ L6p A~ L6DSA~ L6|(AL9M4p19881988~ M5d1A~ MP@~ MPxA~ M6 A~ M6DA~ M6dAM9N4|19891989~ N5kA~ NP@~ NP`7A~ N6y A~ N6fA~ N6AN9O419901990~ O5TIA~ OP m@~ OPA~ O66A~ O6PA~ O6LAO9 P<1991~ P5t]A~ PP0*@~ PPA~ P6PA~ P6<&A~ P6<AP9 Q<1992~ Q5 A~ QPA~ QPx A~ Q6A~ Q6A~ Q6AQ9 R<1993~ R5A~ RP`A~ RP A~ R6@-A~ R6RA~ R65AR9 SJ1994~ SHQ A~ SQA~ SQA~ SI8gA~ SIA~ SI AS9 TJ1995~ TH#~ TQA~ TQA~ TIhA~ TIA~ TI&A"T9*U0"Average tax rate (percentage): [4]U1URURU1U1U1U2VS19851985~ VT@~ VU@~ VU΢@~ VV@~ VVЛ@~ VV\@VOWS19861986~ WT@~ WU@~ WU@~ WV@~ WV@@~ WV@WOXS19871987~ XT@~ XU@~ XUD@~ XV@~ XV@~ XVЖ@XOYS19881988~ YT@~ YUȢ@~ YU@~ YV@~ YV@~ YV@YOZS19891989~ ZT@~ ZU<@~ ZU.@~ ZVT@~ ZVl@~ ZV@ZO[S19901990~ [T<@~ [U@7@~ [U@~ [V2@~ [V@~ [Vp@[O \W1991~ \T)@~ \U @~ \U@~ \V@~ \V@~ \V0@\O ]W1992~ ]T8@~ ]U@~ ]U@~ ]V@~ ]V@0@~ ]V@]O ^W1993~ ^TД@~ ^U@~ ^U@~ ^V@~ ^Vh@~ ^VH@^O _W1994~ _T+@~ _U@~ _U@~ _V@~ _V̚@~ _V@_O`l@anAb{@c@d@$e@$f@$g@$h@/in@:jn@:kn@:ln@:mnAnv@:o@:p@:q@:r@:s@:t@:un@Avn@:wn@:xn@:yn@:zg@:{:|:} ~@; `W1995~ `T@~ `Ur@~ `Ub@~ `Vb@~ `Vx@~ `V,@`O1a0)Adjusted gross income share (percentage):a1aUaUaVaVaVa2bS19851985~ bTY@~ bUX@~ bU@~ bVb@~ bV@~ bV)@bOcS19861986~ cTY@~ cU@~ cU֢@~ cVp@~ cV@~ cVG@cOdS19871987~ dTY@~ dU@@~ dU@~ dVԬ@~ dV`N@~ dVz@dOeS 19881988~ eTY@~ eU@~ eUF@~ eVҮ@~ eVd@~ eV@eOfS 19891989~ fTY@~ fU,@~ fU@~ fVC@~ fVT@~ fV@fOgS 19901990~ gTY@~ gU,@~ gU@~ gVJ@~ gVE@~ gV@gO hW1991~ hTY@~ hUL@~ hU@~ hVح@~ hV)@~ hV@hO iW1992~ iTY@~ iU<@~ iU@~ iV@~ iVg@~ iV@iO jW1993~ jTY@~ jU@~ jU@~ jV@~ jVe@~ jV@jO kW1994~ kTY@~ kU@~ kU¥@~ kV@~ kVx@~ kV@kO lW1995~ lTY@~ lUЖ@~ lU@~ lV`@~ lV@~ lV@lO,m0$Total income tax share (percentage):m1mUmUmVmVmVm2nS$ 19851985~ nTY@~ nUl@~ nU@~ nVE@~ nV@~ nV%@nOoS0 19861986~ oTY@~ oU9@~ oU@~ oV]@~ oV@~ oVE@oOpS< 19871987~ pTY@~ pUb@~ pU@~ pV@~ pV @~ pVX@pOqSH 19881988~ qTY@~ qU@~ qUұ@~ qV`@~ qVh@~ qVj@qOrST 19891989~ rTY@~ rU@~ rU*@~ rVʵ@~ rV*@~ rVd@rOsX` 19901990~ sYY@~ sZ@~ sZ @~ s[@~ s[@~ s[e@sO tW1991~ tTY@~ tUd@~ tU@~ tVε@~ tV1@~ tVv@tO uW1992~ uTY@~ uU@~ uU@~ uV@~ uV@~ uV@uO vW1993~ vTY@~ vU@~ vU@~ vV$@~ vV@~ vV@vO w\1994~ wYY@~ wZ@~ wZ@~ w[9@~ w[@~ w[@wO x]1995~ x^Y@~ x_@~ x_@~ x``N@~ x`d@~ x`@xOyaN/A-- not applicable.yOyOyOyOyOyOyOza[1] The number of returns with negative adjusted gross income, i.e., returns with an adjusted gross deficit, and the corresponding amounts for adjusted grosszOzOzOzOzOzOzO{adeficit, were excluded. By excluding deficit returns, alternative minimum tax reported on some of these returns was also excluded. For Tax|aYear 1995, there were 4,484 returns with no adjusted gross income that reported alternative minimum tax totaling $87.8 million.}a[2] Constant dollars were calculated using the U.S. Bureau of Labor Statistics' consumer price index for urban consumers (CPI-U, 1982-84=100). See 7~a/footnote 2 of this article for further details.a[3] Total income tax is the sum of income tax after credits and alternative minimum tax reported on returns that showed a positive amount for adjusted gross (Aaincome. Therefore, total income tax excludes alternative minimum tax reported on some returns with an adjusted gross deficit. See also footnote 1.ax[4] The average tax rate was computed by dividing total income tax (see footnote 3) by (positive) adjusted gross income.[bSSOURCE: IRS, Statistics of Income Bulletin, Spring 1998, Document 1136 (Rev. 5-98).= h#> ????mĺ}ëwVBV\XT0|00\XT|0|0ax\XT0}w0\}w0},Uwqq     "