AS well, don't forget that recently the IRS regs and statutes have been capping deductions, etc., taking away deductions that were in existence when the top tax rate was higher. Then there is the Alternative minimum tax too.

again, the devil is in the details, figures never lie but liars figure, and there are three kinds of lies, lies, D@MNABLE LIES, and statistics. (sam Clemens?)

Historical rates (married couples, filing jointly)

Table

Tax year Top marginal

tax rate (%) Top marginal

tax rate (%) on

earned income,

if different(1) Taxable

income over--

1913 7 500,000

1914 7 500,000

1915 7 500,000

1916 15 2,000,000

1917 67 2,000,000

1918 77 1,000,000

1919 73 1,000,000

1920 73 1,000,000

1921 73 1,000,000

1922 58 200,000

1923 43.5 200,000

1924 46 500,000

1925 25 100,000

1926 25 100,000

1927 25 100,000

1928 25 100,000

1929 24 100,000

1930 25 100,000

1931 25 100,000

1932 63 1,000,000

1933 63 1,000,000

1934 63 1,000,000

1935 63 1,000,000

1936 79 5,000,000

1937 79 5,000,000

1938 79 5,000,000

1939 79 5,000,000

1940 81.1 5,000,000

1941 81 5,000,000

1942 88 200,000

1943 88 200,000

1944 94 (2) 200,000

1945 94 (2) 200,000

1946 86.45 (3) 200,000

1947 86.45 (3) 200,000

1948 82.13 (4) 400,000

1949 82.13 (4) 400,000

1950 84.36 400,000

1951 91 (5) 400,000

1952 92 (6) 400,000

1953 92 (6) 400,000

1954 91 (7) 400,000

1955 91 (7) 400,000

1956 91 (7) 400,000

1957 91 (7) 400,000

1958 91 (7) 400,000

1959 91 (7) 400,000

1960 91 (7) 400,000

1961 91 (7) 400,000

1962 91 (7) 400,000

1963 91 (7) 400,000

1964 77 400,000

1965 70 200,000

1966 70 200,000

1967 70 200,000

1968 75.25 200,000

1969 77 200,000

1970 71.75 200,000

1971 70 60 200,000

1972 70 50 200,000

1973 70 50 200,000

1974 70 50 200,000

1975 70 50 200,000

1976 70 50 200,000

1977 70 50 203,200

1978 70 50 203,200

1979 70 50 215,400

1980 70 50 215,400

1981 69.125 50 215,400

1982 50 85,600

1983 50 109,400

1984 50 162,400

1985 50 169,020

1986 50 175,250

1987 38.5 90,000

1988 28 (8) 29,750 (8)

1989 28 (8) 30,950 (8)

1990 28 (8) 32,450 (8)

1991 31 82,150

1992 31 86,500

1993 39.6 89,150

1994 39.6 250,000

1995 39.6 256,500

1996 39.6 263,750

1997 39.6 271,050

1998 39.6 278,450

1999 39.6 283,150

2000 39.6 288,350

2001 39.1 297,350

2002 38.6 307,050

2003 35 311,950

http://www.truthandpolitics.org/top-rates.php