Historic Truths About Income Taxes

 

by Kerry Thomas

October 28, 2008

 

 

Barack Obama says he’ll only raise taxes on “the rich,” on those individuals earning more than $250,000 per year (now already reduced to $200,000).  But this elusive figure keeps changing.  Obama’s Vice-Presidential running mate, Joe Biden, has further reduced this figure to $150,000/year; and New Mexico’s democrat Governor Bill Richardson has reduced it still further to now just $120,000/year.  And it now applies to “working families” instead of individuals.

 

Whatever the real figure he has in mind, Obama says he isn’t going to raise taxes dramatically, just raise the tax rates to the tax rates we all paid during the Clinton administration.

 

And to do this, Obama will have to do…nothing.  Congress will have to do…nothing.

 

Under the provisions of the “Jobs and Growth Tax Relief Reconciliation Act of 2003” and the “Economic Growth and Tax Relief Reconciliation Act of 2001” in 2010 tax rates will revert back to those in effect prior to the enactment of those tax laws.  (The “Bush Tax Cuts” will expire in 2010.)

 

Let’s compare income tax rates, under the “Bush Tax Cuts” now in effect, and the tax rates in effect in 1999, under the Clinton administration.

 

2008

Single

Married, Filing Jointly

Marginal Tax Rate

Tax Bracket

Tax Bracket

Over

But Not Over

Over

But Not Over

10.0%

$0

8,025

$0

$16,050

15.0%

$8,025

$32,550

$16,050

$65,100

25.0%

$32,550

$78,850

$65,100

$131,450

28.0%

$78,850

$164,550

$131,450

$200,300

33.0%

$164,550

$357,700

$200,300

$357,700

35.0%

$357,700

-

$357,700

-

 

1999

Single

Married, Filing Jointly

Marginal Tax Rate

Tax Bracket

Tax Bracket

Over

But Not Over

Over

But Not Over

15.0%

$0

$25,750

$0

$43,050

28.0%

$25,750

$62,450

$43,050

$104,050

31.0%

$62,450

$130,250

$104,050

$158,550

36.0%

$130,250

$283,150

$158,550

$2283,150

39.6%

$283,150

-

$283,150

-

Source  http://www.taxfoundation.org/files/federalindividualratehistory-20080107.swf

 

The taxes we all pay on the first $1 of income were reduced from 15% to 10%.  The top tax rate paid on the last dollar of income was also reduced, from 39.6% to 35%, and those rates were only imposed on those earning more than $357,700, an income threshold higher than the highest Clinton-era tax threshold of $283,100.

 

Everyone who paid income taxes received a tax rate reduction under the “Bush Tax Cuts”  If you didn’t pay income taxes, your tax bill remained at $0.

 

FICA tax rates have remained constant at 7.65% since 1990.  Technically, FICA taxes, commonly known as Social Security, are “Federal Insurance Contribution Act” contributions, paying disability and retirement payments to those who “contributed” to the fund.

 

So, once again, by doing nothing, a President Obama and a Democrat Congress will raise your taxes and will raise everyone else’s taxes beginning in 2010.

 

Barack Obama’s promises to the contrary are worth about as much as any politician’s promises.  (You might recall another Democrat presidential candidate who promised to cut taxes, only to raise them, retroactively, once he assumed office.)

 

Those who do not learn from history are doomed to repeat it.

 

If you want o see something really scary, take a look at the tax rates in affect during the Jimmy Carter administration,:

 

1979

Single

Married, Filing Jointly

Marginal Tax Rate

Tax Bracket

Marginal Tax Rate

Tax Bracket

Over

But Not Over

Over

But Not Over

0.0%

$0

$2,300

0.0%

$0

$3,400

14.0%

$2,300

$3,400

14.0%

$3,400

$5,500

16.0%

$3,400

$4,400

16.0%

$5,500

$7,600

18.0%

$4,400

$6,500

18.0%

$7,600

$11,900

19.0%

$6.500

$8,500

-

-

-

21.0%

$8,500

$10,800

21.0%

$11,900

$16,000

24.0%

$10,800

$12,900

24.0%

$16,000

$20,200

26.0%

$12,900

$15,000

28.0%

$20,200

$24,600

30.0%

$15,000

$18,200

32.0%

$24,600

$29,900

34.0%

$18,200

$23,500

37.0%

$29,900

$35,200

39.0%

$23,500

$28,800

43.0%

$35,200

$45,800

44.0%

$28,800

$34,100

49.0%

$45,800

$60,000

49.0%

$34,100

$41,500

54.0%

$60,000

$85,600

55.0%

$41,500

$55,300

59.0%

$85,600

$109,400

63.0%

$55,300

$81,800

64.0%

$109,400

$162,400

68.0%

$81,800

$108,300

68.0%

$162,400

$215,400

70.0%

$108,300

-

70.0%

$215,400

-

 

And the tax rates in effect in 1962 (try to imagine paying a top marginal tax rate of 91%):

 

1962

Single

Married, Filing Jointly

Marginal Tax Rate

Tax Bracket

Tax Bracket

Over

But Not Over

Over

But Not Over

20.0%

$0

$2,000

$0

$4,000

22.0%

$2,000

$4,000

$4,000

$8,000

26.0%

$4,000

$6,000

$8,000

$12,000

30.0%

$6,000

$8,000

$12,000

$16,000

34.0%

$8,000

$10,000

$16,000

$20,000

38.0%

$10,000

$12,000

$20,000

$24,000

43.0%

$12,000

$14,000

$24,000

$28,000

47.0%

$14,000

$16,000

$28,000

$32,000

50.0%

$16,000

$18,000

$32,000

$36,000

53.0%

$18,000

$20,000

$36,000

$40,000

56.0%

$20,000

$22,000

$40,000

$44,000

59.0%

$22,000

$26,000

$44,000

$52,000

62.0%

$26,000

$32,000

$52,000

$64,000

65.0%

$32,000

$38,000

$64,000

$76,000

69.0%

$38,000

$44,000

$76,000

$88,000

72.0%

$44,000

$50,000

$88,000

$100,000

75.0%

$50,000

$60,000

$100,000

$120,000

78.0%

$60,000

$70,000

$120,000

$140,000

81.0%

$70,000

$80,000

$140,000

$160,000

84.0%

$80,000

$90,000

$160,000

$180,000

87.0%

$90,000

$100,000

$180,000

$200,000

89.0%

$100,000

$150,000

$200,000

$300,000

90.0%

$150,000

$200,000

$300,000

$400,000

91.0%

$200,000

-

$400,000

-

 

Imagine a married couple earning $32,000/year paying 50% of their income in taxes.  A couple making $100,00/year would pay 75% of that in federal taxes.

 

Those who do not learn from history are doomed to repeat it.