[20050825]RS22229_按调整后总收入和申报状态列出的平均边际所得税税率.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS22229August 25, 2005Average Marginal Income Tax Rates byAdjusted Gross Income and Filing StatusSteven MaguireAnalyst in Public FinanceGovernment and Finance DivisionSummaryThis report presents average marginal income tax rates by filing status and detailedadjusted gross income (AGI) class for the 2001 tax year, the most recent year for whichdata are available. The source of data is the 2001 Internal Revenue Service (IRS) publicuse micro-sample. A general finding is that the average marginal tax rates by filingstatus begin to converge with AGI above $75,000. Below that amount, marriedtaxpayers filing joint returns had significantly lower average marginal tax rates. Thisreport will be updated when new data are released.OverviewThis report provides a rough approximation of the marginal tax rate faced bytaxpayers of different income levels by filing status, e.g., single, married filing joint,married filing separate, and head of household in 2001. Statutory rates (the rates in theincome tax code) are often termed marginal tax rates because they represent the amountof tax