Effective tax rates for selected federal taxes, by income group, 1979–2007

Personal income tax Payroll tax Corporate income tax Excise tax
Income group 1979 1989 2000 2007 1979 1989 2000 2007 1979 1989 2000 2007 1979 1989 2000 2007
Bottom fifth 0.0% -1.6% -4.6% -6.8% 5.3% 7.1% 8.2% 8.8% 1.1% 0.6% 0.5% 0.4% 1.6% 1.8% 2.3% 1.6%
Second fifth 4.1 2.9 1.5 -0.4 7.7 8.9 9.4 9.5 1.2 0.8 0.6 0.5 1.3 1.2 1.4 1.0
Middle fifth 7.5 6.0 5.0 3.3 8.6 9.8 9.6 9.4 1.4 1.1 0.9 0.8 1.1 1.0 1.1 0.8
Fourth fifth 10.1 8.3 8.1 6.2 8.5 10.0 10.4 9.5 1.6 1.2 1.0 1.1 0.9 0.9 0.9 0.7
Top fifth 15.7 14.6 17.5 14.4 5.4 6.6 6.3 5.7 5.7 3.5 3.7 4.6 0.7 0.6 0.5 0.4
Top 10 percent 17.4 16.3 19.7 16.2 4.2 5.1 5.0 4.5 7.4 4.4 4.4 5.7 0.7 0.5 0.4 0.3
Top 5 percent 19.0 17.7 21.6 17.6 2.8 3.7 3.8 3.3 9.5 5.3 5.2 6.8 0.6 0.4 0.4 0.2
Top 1 percent 21.8 19.9 24.2 19.0 0.9 1.4 1.9 1.6 13.8 7.2 6.7 8.8 0.5 0.3 0.2 0.1
All 11.0 10.2 11.8 9.3 6.9 8.1 7.9 7.4 3.4 2.3 2.4 3.0 1.0 0.8 0.9 0.6

Note: Income groups reflect comprehensive household income.

Source: Authors' analysis of Congressional Budget Office (2010a)

View the underlying data on epi.org.