Article: Individual Income Tax Rates and Shares, 1997.

Taxpayers filed 122.4 million Individual Income Tax Returns for Tax Year 1997, of which more than 76 percent showed an income tax liability. Despite the introduction of lower capital gains rates for 1997, the average tax rate on taxable returns increased for the sixth consecutive year. The rate reached 15.3 percent for 1997, the highest level since 1986. The average adjusted gross income (less deficit) (AGI) rose to $50,980, a 6.8-percent increase from 1996. Over the same period, average total income tax increased 8.1 percent to $7,824. Total AGI increased 9.7 percent to $4,765.2 billion for 1997, while total income tax over the same period increased 11.1 percent to $731.3 ...

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