by Catherine Mulbrandon on April 6, 2008
This graph shows the different types of income of the “Top 400″ from 1992-2005. Number one source of income is Capital Gains, which accounts for more than 50% of their income in 2005.
The “Top 400″ are the 400 tax returns with the highest adjusted gross income reported to the IRS.
{Click on the image to take a closer look}

Data from the IRS via Wall Street Journal’s Tax Report
[tags]Tax Rates, United States, Income tax, IRS[/tags]
by Catherine Mulbrandon on March 23, 2008
I updated a previous graph, comparing the effective tax rates for the Federal Individual Income and Social Insurance (payroll) by adding Excise and Corporate Income. Additionally, I added the tax rates for the Top 1%. Note: the effective tax rate increases for both individual and corporate income the higher the household’s income, while the social insurance and excise tax rate decreases.
{Click on the image to take a closer look}

Minimum household income:
Lowest Quintile $0
Second Quintile $17,900
Middle Quintile $30,500
Fourth Quintile $45,200
Highest Quintile $67,400
Top 1% $307,500
Data from Congressional Budget Office
[tags]Tax Rates, United States, Income tax, Social Security, Corporate Tax, Excise Tax[/tags]
by Catherine Mulbrandon on May 6, 2007
In my earlier post on Sources of Income of the super rich I plotted the percentage of income that comes from wages, entrepreneurial income, dividend income, interest income, and rental income for the Top 0.01 percent; but this did not include capital gains. In 2005 capital gains was 18% of the income of the super rich (if you exclude capital gains when determining the Top 0.01 percent).
In the graphs below, I have plotted the all 6 income sources for Top 0.01% (this time including capital gains as one of the income sources).
{Click on the graph to take a closer look} 

The income data can be found on Emmanuel Saez’s web site.
[tags]income distribution, US income distribution, US income inequality, income inequality, capital gains, super rich[/tags]
by Catherine Mulbrandon on April 16, 2007
In my earlier post I plotted the percentage of income that comes from capital gains for the Top 0.01 percent. (In 2005 it was 18% if you exclude capital gains when determining the Top 0.01 percent and 51% if you include capital gains when determining the Top 0.01 percent).
In the graphs below, I have plotted the other income sources for Top 0.01% (excluding capital gains when you rank the families). The question I am trying to answer: since most of the income was not from capital gains in the original graph, what are the sources of the unaccounted for income?
{Click on the graph to take a closer look} 

The income data can be found on Emmanuel Saez’s web site.
[tags]income distribution, US income distribution, US income inequality, income inequality, super rich[/tags]