Top federal marginal tax rates, 1952–2009
| Earned income | Capital gains | Corporate income | |
|---|---|---|---|
| 1952 | 91.0% | 25.0% | 52.0% |
| 1953 | 91.0% | 25.0% | 52.0% |
| 1954 | 91.0% | 25.0% | 52.0% |
| 1955 | 91.0% | 25.0% | 52.0% |
| 1956 | 91.0% | 25.0% | 52.0% |
| 1957 | 91.0% | 25.0% | 52.0% |
| 1958 | 91.0% | 25.0% | 52.0% |
| 1959 | 91.0% | 25.0% | 52.0% |
| 1960 | 91.0% | 25.0% | 52.0% |
| 1961 | 91.0% | 25.0% | 52.0% |
| 1962 | 91.0% | 25.0% | 52.0% |
| 1963 | 91.0% | 25.0% | 52.0% |
| 1964 | 77.0% | 25.0% | 50.0% |
| 1965 | 70.0% | 25.0% | 48.0% |
| 1966 | 70.0% | 25.0% | 48.0% |
| 1967 | 70.0% | 25.0% | 48.0% |
| 1968 | 75.3% | 26.9% | 53.0% |
| 1969 | 77.0% | 27.9% | 53.0% |
| 1970 | 71.8% | 32.3% | 49.0% |
| 1971 | 60.0% | 34.3% | 48.0% |
| 1972 | 50.0% | 36.5% | 48.0% |
| 1973 | 50.0% | 36.5% | 48.0% |
| 1974 | 50.0% | 36.5% | 48.0% |
| 1975 | 50.0% | 36.5% | 48.0% |
| 1976 | 50.0% | 39.9% | 48.0% |
| 1977 | 50.0% | 39.9% | 48.0% |
| 1978 | 50.0% | 39.9% | 48.0% |
| 1979 | 50.0% | 28.0% | 46.0% |
| 1980 | 50.0% | 28.0% | 46.0% |
| 1981 | 50.0% | 23.7% | 46.0% |
| 1982 | 50.0% | 20.0% | 46.0% |
| 1983 | 50.0% | 20.0% | 46.0% |
| 1984 | 50.0% | 20.0% | 46.0% |
| 1985 | 50.0% | 20.0% | 46.0% |
| 1986 | 50.0% | 20.0% | 46.0% |
| 1987 | 38.5% | 28.0% | 40.0% |
| 1988 | 28.0% | 28.0% | 34.0% |
| 1989 | 28.0% | 28.0% | 34.0% |
| 1990 | 28.0% | 28.0% | 34.0% |
| 1991 | 31.0% | 28.0% | 34.0% |
| 1992 | 31.0% | 28.0% | 34.0% |
| 1993 | 39.6% | 28.0% | 35.0% |
| 1994 | 42.5% | 28.0% | 35.0% |
| 1995 | 42.5% | 28.0% | 35.0% |
| 1996 | 42.5% | 28.0% | 35.0% |
| 1997 | 42.5% | 28.0% | 35.0% |
| 1998 | 42.5% | 28.0% | 35.0% |
| 1999 | 42.5% | 28.0% | 35.0% |
| 2000 | 42.5% | 28.0% | 35.0% |
| 2001 | 42.0% | 20.0% | 35.0% |
| 2002 | 41.5% | 20.0% | 35.0% |
| 2003 | 37.9% | 15.0% | 35.0% |
| 2004 | 37.9% | 15.0% | 35.0% |
| 2005 | 37.9% | 15.0% | 35.0% |
| 2006 | 37.9% | 15.0% | 35.0% |
| 2007 | 37.9% | 15.0% | 35.0% |
| 2008 | 37.9% | 15.0% | 35.0% |
| 2009 | 37.9% | 15.0% | 35.0% |
Source: Saez, Slemrod, and Giertz (2009)