U.S Individual Income Tax: Taxable Income Boundary Over which the Highest Tax Rate Bracket Applies

IITTIHB • Economic Data from Federal Reserve Economic Data (FRED)

Latest Value

600,000.00

Year-over-Year Change

78.28%

Date Range

1/1/1913 - 1/1/2018

Summary

This economic trend measures the income threshold above which the highest individual income tax rate applies in the United States. It is a key metric for understanding the progressivity of the federal tax system.

Analysis & Context

This economic indicator provides valuable insights into current market conditions and economic trends. The data is updated regularly by the Federal Reserve and represents one of the most reliable sources for economic analysis.

Understanding this metric helps economists, policymakers, and investors make informed decisions about economic conditions and future trends. The interactive chart above allows you to explore historical patterns and identify key trends over time.

About This Dataset

The U.S. Individual Income Tax: Taxable Income Boundary Over which the Highest Tax Rate Bracket Applies represents the income level at which the top marginal tax rate kicks in. This data point is closely watched by policymakers, tax analysts, and individuals as it directly impacts personal income tax liability.

Methodology

The data is collected and published by the U.S. Internal Revenue Service based on tax return filings.

Historical Context

This trend is used to analyze the distribution of the tax burden and evaluate proposals to reform the individual income tax code.

Key Facts

  • The highest income tax rate in the U.S. is currently 37%.
  • The income threshold for the top tax bracket was $539,900 for single filers in 2021.
  • The top tax bracket applies to the portion of income above the threshold, not the entire taxable income.

FAQs

Q: What does this economic trend measure?

A: This trend measures the income level at which the highest marginal individual income tax rate applies in the United States.

Q: Why is this trend relevant for users or analysts?

A: This data point is important for understanding the progressivity of the federal tax system and analyzing the distribution of the tax burden.

Q: How is this data collected or calculated?

A: The data is collected and published by the U.S. Internal Revenue Service based on individual income tax return filings.

Q: How is this trend used in economic policy?

A: This trend is used by policymakers, economists, and tax analysts to evaluate proposals to reform the individual income tax code.

Q: Are there update delays or limitations?

A: The data is typically updated annually by the IRS, with a short lag time between the end of the tax year and the publication of the updated threshold.

Related Trends

Citation

U.S. Federal Reserve, U.S Individual Income Tax: Taxable Income Boundary Over which the Highest Tax Rate Bracket Applies (IITTIHB), retrieved from FRED.