RECEIPTS BY SOURCE AND SELECTED TAX RATES: 1940-2011
(in billions of dollars)
Estate Customs Top
Individ Corporate Social and Duties Misc Total Marginal FICA
Year Income Income Insurance Excise Gift & Fees Receipts Receipts Rate Rate
----- --------- --------- --------- -------- -------- -------- --------- --------- --------- --------
1940 0.892 1.197 1.785 1.977 0.353 0.331 0.014 6.548 81.1 1
1941 1.314 2.124 1.940 2.552 0.403 0.365 0.014 8.712 81 1
1942 3.263 4.719 2.452 3.399 0.420 0.369 0.011 14.634 88 1
1943 6.505 9.557 3.044 4.096 0.441 0.308 0.050 24.001 88 1
1944 19.705 14.838 3.473 4.759 0.507 0.417 0.048 43.747 94 1
1945 18.372 15.988 3.451 6.265 0.637 0.341 0.105 45.159 94 1
1946 16.098 11.883 3.115 6.998 0.668 0.424 0.109 39.296 86.45 1
1947 17.935 8.615 3.422 7.211 0.771 0.477 0.084 38.514 86.45 1
1948 19.315 9.678 3.751 7.356 0.890 0.403 0.168 41.560 82.13 1
1949 15.552 11.192 3.781 7.502 0.780 0.367 0.241 39.415 82.13 1
1950 15.755 10.449 4.338 7.550 0.698 0.407 0.247 39.443 84.36 1.5
1951 21.616 14.101 5.674 8.648 0.708 0.609 0.261 51.616 91 1.5
1952 27.934 21.226 6.445 8.852 0.818 0.533 0.359 66.167 92 1.5
1953 29.816 21.238 6.820 9.877 0.881 0.596 0.379 69.608 92 1.5
1954 29.542 21.101 7.208 9.945 0.934 0.542 0.429 69.701 91 2
1955 28.747 17.861 7.862 9.131 0.924 0.585 0.341 65.451 91 2
1956 32.188 20.880 9.320 9.929 1.161 0.682 0.427 74.587 91 2
1957 35.620 21.167 9.997 10.534 1.365 0.735 0.573 79.990 91 2.25
1958 34.724 20.074 11.239 10.638 1.393 0.782 0.787 79.636 91 2.25
1959 36.719 17.309 11.722 10.578 1.333 0.925 0.662 79.249 91 2.5
1960 40.715 21.494 14.683 11.676 1.606 1.105 1.212 92.492 91 3
1961 41.338 20.954 16.439 11.860 1.896 0.982 0.918 94.388 91 3
1962 45.571 20.523 17.046 12.534 2.016 1.142 0.843 99.676 91 3.125
1963 47.588 21.579 19.804 13.194 2.167 1.205 1.022 106.560 91 3.625
1964 48.697 23.493 21.963 13.731 2.394 1.252 1.086 112.613 77 3.625
1965 48.792 25.461 22.242 14.570 2.716 1.442 1.594 116.817 70 3.625
1966 55.446 30.073 25.546 13.062 3.066 1.767 1.876 130.835 70 4.2
1967 61.526 33.971 32.619 13.719 2.978 1.901 2.107 148.822 70 4.4
1968 68.726 28.665 33.923 14.079 3.051 2.038 2.491 152.973 75.25 4.4
1969 87.249 36.678 39.015 15.222 3.491 2.319 2.909 186.882 77 4.8
1970 90.412 32.829 44.362 15.705 3.644 2.430 3.424 192.807 71.25 4.8
1971 86.230 26.785 47.325 16.614 3.735 2.591 3.858 187.139 5.2
1972 94.737 32.166 52.574 15.477 5.436 3.287 3.632 207.309 5.2
1973 103.246 36.153 63.115 16.260 4.917 3.188 3.920 230.799 5.85
1974 118.952 38.620 75.071 16.844 5.035 3.334 5.368 263.224 5.85
1975 122.386 40.621 84.534 16.551 4.611 3.676 6.712 279.090 5.85
1976 131.603 41.409 90.769 16.963 5.216 4.074 8.027 298.060 5.85
1977 157.626 54.892 106.485 17.548 7.327 5.150 6.531 355.559 5.85
1978 180.988 59.952 120.967 18.376 5.285 6.573 7.419 399.561 6.05
1979 217.841 65.677 138.939 18.745 5.411 7.439 9.252 463.302 6.13
1980 244.069 64.600 157.803 24.329 6.389 7.174 12.748 517.112 6.13
1981 285.917 61.137 182.720 40.839 6.787 8.083 13.790 599.272 70 6.65
1982 297.744 49.207 201.498 36.311 7.991 8.854 16.161 617.766 50 6.7
1983 288.938 37.022 208.994 35.300 6.053 8.655 15.600 600.562 50 6.7
1984 298.415 56.893 239.376 37.361 6.010 11.370 17.060 666.486 50 6.7
1985 334.531 61.331 265.163 35.992 6.422 12.079 18.571 734.088 48 7.05
1986 348.959 63.143 283.901 32.919 6.958 13.327 20.008 769.215 7.15
1987 392.557 83.926 303.318 32.457 7.493 15.085 19.518 854.353 7.15
1988 401.181 94.508 334.335 35.227 7.594 16.198 20.259 909.303 33 7.51
1989 445.690 103.291 359.416 34.386 8.745 16.334 23.328 991.190 7.51
1990 466.884 93.507 380.047 35.345 11.500 16.707 27.978 1031.969 33 7.65
1991 467.827 98.086 396.016 42.402 11.138 15.949 23.623 1055.041 31 7.65
1992 475.964 100.270 413.689 45.569 11.143 17.359 27.284 1091.279 31 7.65
1993 509.680 117.520 428.300 48.057 12.577 18.802 19.465 1154.401 31 7.65
1994 543.055 140.385 461.475 55.225 15.225 20.099 23.164 1258.627 31 7.65
1995 590.244 157.004 484.473 57.484 14.763 19.301 28.561 1351.830 39.6 7.65
1996 656.417 171.824 509.414 54.014 17.189 18.670 25.534 1453.062 39.6 7.65
1997 737.466 182.293 539.371 56.924 19.845 17.928 25.465 1579.292 39.6 7.65
1998 828.586 188.677 571.831 57.673 24.076 18.297 32.658 1721.798 39.6 7.65
1999 879.480 184.680 611.833 70.414 27.782 18.336 34.929 1827.454 39.6 7.65
2000 1004.462 207.289 652.852 68.865 29.010 19.914 42.826 2025.218 39.6 7.65
2001* 1072.927 213.069 689.656 71.148 31.072 21.442 37.632 2136.946
2002* 1078.789 218.786 725.798 74.020 28.699 22.537 43.105 2191.734
2003* 1092.290 227.293 766.045 76.254 26.639 24.281 45.438 2258.240
2004* 1117.881 235.497 806.049 78.300 28.297 24.961 47.831 2338.816
2005* 1157.044 244.152 855.842 80.543 24.897 25.989 49.316 2437.783
2006* 1196.607 252.159 896.367 82.346 22.498 27.724 51.010 2528.711
2007* 1255.200 259.900 942.000 84.800 20.400 29.300 51.600 2643.300
2008* 1330.400 268.100 984.400 87.300 15.700 30.700 54.100 2770.600
2009* 1410.200 275.800 1030.800 90.000 13.400 33.000 56.800 2909.900
2010* 1499.600 283.500 1087.900 92.800 0.700 34.500 59.500 3058.400
2011* 1598.200 294.300 1145.100 95.700 0.700 36.200 62.400 3232.600
-----------------------------------------------------------------------------------------------------
RECEIPTS BY SOURCE: 1940-2011 (percent of total receipts)
Estate Customs
Individ Corporate Social and Duties Misc Total
Year Income Income Insurance Excise Gift & Fees Receipts Receipts
----- --------- --------- --------- -------- -------- -------- --------- ---------
1940 13.62 18.28 27.26 30.19 5.39 5.05 0.21 100.00
1941 15.08 24.38 22.27 29.29 4.63 4.19 0.16 100.00
1942 22.30 32.25 16.76 23.23 2.87 2.52 0.08 100.00
1943 27.10 39.82 12.68 17.07 1.84 1.28 0.21 100.00
1944 45.04 33.92 7.94 10.88 1.16 0.95 0.11 100.00
1945 40.68 35.40 7.64 13.87 1.41 0.76 0.23 100.00
1946 40.97 30.24 7.93 17.81 1.70 1.08 0.28 100.00
1947 46.57 22.37 8.89 18.72 2.00 1.24 0.22 100.00
1948 46.47 23.29 9.03 17.70 2.14 0.97 0.40 100.00
1949 39.46 28.40 9.59 19.03 1.98 0.93 0.61 100.00
1950 39.94 26.49 11.00 19.14 1.77 1.03 0.63 100.00
1951 41.88 27.32 10.99 16.75 1.37 1.18 0.51 100.00
1952 42.22 32.08 9.74 13.38 1.24 0.81 0.54 100.00
1953 42.83 30.51 9.80 14.19 1.27 0.86 0.54 100.00
1954 42.38 30.27 10.34 14.27 1.34 0.78 0.62 100.00
1955 43.92 27.29 12.01 13.95 1.41 0.89 0.52 100.00
1956 43.15 27.99 12.50 13.31 1.56 0.91 0.57 100.00
1957 44.53 26.46 12.50 13.17 1.71 0.92 0.72 100.00
1958 43.60 25.21 14.11 13.36 1.75 0.98 0.99 100.00
1959 46.33 21.84 14.79 13.35 1.68 1.17 0.84 100.00
1960 44.02 23.24 15.87 12.62 1.74 1.19 1.31 100.00
1961 43.80 22.20 17.42 12.57 2.01 1.04 0.97 100.00
1962 45.72 20.59 17.10 12.57 2.02 1.15 0.85 100.00
1963 44.66 20.25 18.58 12.38 2.03 1.13 0.96 100.00
1964 43.24 20.86 19.50 12.19 2.13 1.11 0.96 100.00
1965 41.77 21.80 19.04 12.47 2.33 1.23 1.36 100.00
1966 42.38 22.99 19.53 9.98 2.34 1.35 1.43 100.00
1967 41.34 22.83 21.92 9.22 2.00 1.28 1.42 100.00
1968 44.93 18.74 22.18 9.20 1.99 1.33 1.63 100.00
1969 46.69 19.63 20.88 8.15 1.87 1.24 1.56 100.00
1970 46.89 17.03 23.01 8.15 1.89 1.26 1.78 100.00
1971 46.08 14.31 25.29 8.88 2.00 1.38 2.06 100.00
1972 45.70 15.52 25.36 7.47 2.62 1.59 1.75 100.00
1973 44.73 15.66 27.35 7.05 2.13 1.38 1.70 100.00
1974 45.19 14.67 28.52 6.40 1.91 1.27 2.04 100.00
1975 43.85 14.55 30.29 5.93 1.65 1.32 2.40 100.00
1976 44.15 13.89 30.45 5.69 1.75 1.37 2.69 100.00
1977 44.33 15.44 29.95 4.94 2.06 1.45 1.84 100.00
1978 45.30 15.00 30.27 4.60 1.32 1.65 1.86 100.00
1979 47.02 14.18 29.99 4.05 1.17 1.61 2.00 100.00
1980 47.20 12.49 30.52 4.70 1.24 1.39 2.47 100.00
1981 47.71 10.20 30.49 6.81 1.13 1.35 2.30 100.00
1982 48.20 7.97 32.62 5.88 1.29 1.43 2.62 100.00
1983 48.11 6.16 34.80 5.88 1.01 1.44 2.60 100.00
1984 44.77 8.54 35.92 5.61 0.90 1.71 2.56 100.00
1985 45.57 8.35 36.12 4.90 0.87 1.65 2.53 100.00
1986 45.37 8.21 36.91 4.28 0.90 1.73 2.60 100.00
1987 45.95 9.82 35.50 3.80 0.88 1.77 2.28 100.00
1988 44.12 10.39 36.77 3.87 0.84 1.78 2.23 100.00
1989 44.97 10.42 36.26 3.47 0.88 1.65 2.35 100.00
1990 45.24 9.06 36.83 3.43 1.11 1.62 2.71 100.00
1991 44.34 9.30 37.54 4.02 1.06 1.51 2.24 100.00
1992 43.62 9.19 37.91 4.18 1.02 1.59 2.50 100.00
1993 44.15 10.18 37.10 4.16 1.09 1.63 1.69 100.00
1994 43.15 11.15 36.66 4.39 1.21 1.60 1.84 100.00
1995 43.66 11.61 35.84 4.25 1.09 1.43 2.11 100.00
1996 45.17 11.82 35.06 3.72 1.18 1.28 1.76 100.00
1997 46.70 11.54 34.15 3.60 1.26 1.14 1.61 100.00
1998 48.12 10.96 33.21 3.35 1.40 1.06 1.90 100.00
1999 48.13 10.11 33.48 3.85 1.52 1.00 1.91 100.00
2000 49.60 10.24 32.24 3.40 1.43 0.98 2.11 100.00
2001* 50.21 9.97 32.27 3.33 1.45 1.00 1.76 100.00
2002* 49.22 9.98 33.12 3.38 1.31 1.03 1.97 100.00
2003* 48.37 10.07 33.92 3.38 1.18 1.08 2.01 100.00
2004* 47.80 10.07 34.46 3.35 1.21 1.07 2.05 100.00
2005* 47.46 10.02 35.11 3.30 1.02 1.07 2.02 100.00
2006* 47.32 9.97 35.45 3.26 0.89 1.10 2.02 100.00
2007* 47.49 9.83 35.64 3.21 0.77 1.11 1.95 100.00
2008* 48.02 9.68 35.53 3.15 0.57 1.11 1.95 100.00
2009* 48.46 9.48 35.42 3.09 0.46 1.13 1.95 100.00
2010* 49.03 9.27 35.57 3.03 0.02 1.13 1.95 100.00
2011* 49.44 9.10 35.42 2.96 0.02 1.12 1.93 100.00
-----------------------------------------------------------------------------------------------------
RECEIPTS BY SOURCE: 1940-2011 (percent of GDP)
Estate Customs
Individ Corporate Social and Duties Misc Total GDP
Year Income Income Insurance Excise Gift & Fees Receipts Receipts ($ bil)
----- --------- --------- --------- -------- -------- -------- --------- --------- ---------
1940 0.92 1.24 1.85 2.04 0.37 0.34 0.01 6.77 96.70
1941 1.15 1.86 1.70 2.24 0.35 0.32 0.01 7.64 114.00
1942 2.26 3.27 1.70 2.36 0.29 0.26 0.01 10.15 144.20
1943 3.61 5.31 1.69 2.27 0.24 0.17 0.03 13.33 180.10
1944 9.43 7.10 1.66 2.28 0.24 0.20 0.02 20.93 209.00
1945 8.30 7.22 1.56 2.83 0.29 0.15 0.05 20.41 221.30
1946 7.23 5.34 1.40 3.14 0.30 0.19 0.05 17.65 222.70
1947 7.64 3.67 1.46 3.07 0.33 0.20 0.04 16.42 234.60
1948 7.53 3.77 1.46 2.87 0.35 0.16 0.07 16.21 256.40
1949 5.73 4.12 1.39 2.76 0.29 0.14 0.09 14.52 271.50
1950 5.76 3.82 1.59 2.76 0.26 0.15 0.09 14.43 273.40
1951 6.73 4.39 1.77 2.69 0.22 0.19 0.08 16.08 321.00
1952 8.01 6.09 1.85 2.54 0.23 0.15 0.10 18.97 348.80
1953 7.99 5.69 1.83 2.65 0.24 0.16 0.10 18.64 373.40
1954 7.82 5.58 1.91 2.63 0.25 0.14 0.11 18.44 378.00
1955 7.27 4.52 1.99 2.31 0.23 0.15 0.09 16.56 395.20
1956 7.53 4.88 2.18 2.32 0.27 0.16 0.10 17.44 427.70
1957 7.90 4.70 2.22 2.34 0.30 0.16 0.13 17.75 450.70
1958 7.53 4.35 2.44 2.31 0.30 0.17 0.17 17.27 461.10
1959 7.46 3.52 2.38 2.15 0.27 0.19 0.13 16.10 492.10
1960 7.85 4.14 2.83 2.25 0.31 0.21 0.23 17.82 518.90
1961 7.77 3.94 3.09 2.23 0.36 0.18 0.17 17.75 531.80
1962 8.02 3.61 3.00 2.20 0.35 0.20 0.15 17.53 568.50
1963 7.94 3.60 3.30 2.20 0.36 0.20 0.17 17.77 599.70
1964 7.59 3.66 3.42 2.14 0.37 0.20 0.17 17.56 641.30
1965 7.09 3.70 3.23 2.12 0.39 0.21 0.23 16.98 687.90
1966 7.35 3.99 3.39 1.73 0.41 0.23 0.25 17.35 754.20
1967 7.56 4.18 4.01 1.69 0.37 0.23 0.26 18.29 813.50
1968 7.91 3.30 3.91 1.62 0.35 0.23 0.29 17.62 868.40
1969 9.19 3.86 4.11 1.60 0.37 0.24 0.31 19.69 949.20
1970 8.92 3.24 4.38 1.55 0.36 0.24 0.34 19.03 1013.20
1971 7.97 2.48 4.38 1.54 0.35 0.24 0.36 17.31 1081.40
1972 8.02 2.72 4.45 1.31 0.46 0.28 0.31 17.55 1181.50
1973 7.89 2.76 4.82 1.24 0.38 0.24 0.30 17.64 1308.10
1974 8.25 2.68 5.21 1.17 0.35 0.23 0.37 18.25 1442.10
1975 7.85 2.60 5.42 1.06 0.30 0.24 0.43 17.89 1559.80
1976 7.58 2.38 5.23 0.98 0.30 0.23 0.46 17.16 1736.70
1977 8.00 2.78 5.40 0.89 0.37 0.26 0.33 18.04 1971.30
1978 8.16 2.70 5.45 0.83 0.24 0.30 0.33 18.01 2218.60
1979 8.70 2.62 5.55 0.75 0.22 0.30 0.37 18.50 2503.80
1980 8.93 2.36 5.78 0.89 0.23 0.26 0.47 18.93 2732.10
1981 9.34 2.00 5.97 1.33 0.22 0.26 0.45 19.57 3061.60
1982 9.22 1.52 6.24 1.12 0.25 0.27 0.50 19.13 3228.60
1983 8.40 1.08 6.07 1.03 0.18 0.25 0.45 17.46 3440.50
1984 7.77 1.48 6.23 0.97 0.16 0.30 0.44 17.36 3839.40
1985 8.09 1.48 6.41 0.87 0.16 0.29 0.45 17.75 4136.60
1986 7.93 1.43 6.45 0.75 0.16 0.30 0.45 17.48 4401.40
1987 8.45 1.81 6.53 0.70 0.16 0.32 0.42 18.39 4647.00
1988 8.00 1.88 6.67 0.70 0.15 0.32 0.40 18.13 5014.70
1989 8.25 1.91 6.65 0.64 0.16 0.30 0.43 18.34 5405.50
1990 8.14 1.63 6.63 0.62 0.20 0.29 0.49 17.99 5735.60
1991 7.89 1.65 6.68 0.71 0.19 0.27 0.40 17.79 5930.40
1992 7.65 1.61 6.65 0.73 0.18 0.28 0.44 17.55 6218.60
1993 7.77 1.79 6.53 0.73 0.19 0.29 0.30 17.60 6558.40
1994 7.82 2.02 6.65 0.80 0.22 0.29 0.33 18.12 6944.60
1995 8.06 2.14 6.61 0.78 0.20 0.26 0.39 18.46 7324.00
1996 8.53 2.23 6.62 0.70 0.22 0.24 0.33 18.88 7694.60
1997 9.01 2.23 6.59 0.70 0.24 0.22 0.31 19.29 8185.20
1998 9.55 2.18 6.59 0.66 0.28 0.21 0.38 19.85 8673.50
1999 9.63 2.02 6.70 0.77 0.30 0.20 0.38 20.02 9130.40
2000 10.22 2.11 6.65 0.70 0.30 0.20 0.44 20.61 9824.40
2001* 10.40 2.07 6.69 0.69 0.30 0.21 0.36 20.72 10312.70
2002* 9.94 2.02 6.68 0.68 0.26 0.21 0.40 20.19 10857.80
2003* 9.54 1.99 6.69 0.67 0.23 0.21 0.40 19.73 11445.80
2004* 9.27 1.95 6.68 0.65 0.23 0.21 0.40 19.39 12059.20
2005* 9.11 1.92 6.74 0.63 0.20 0.20 0.39 19.19 12701.20
2006* 8.95 1.89 6.70 0.62 0.17 0.21 0.38 18.91 13375.70
2007* 8.91 1.85 6.69 0.60 0.14 0.21 0.37 18.77 14084.61
2008* 8.97 1.81 6.64 0.59 0.11 0.21 0.36 18.68 14831.10
2009* 9.03 1.77 6.60 0.58 0.09 0.21 0.36 18.63 15617.14
2010* 9.12 1.72 6.62 0.56 0.00 0.21 0.36 18.60 16444.85
2011* 9.23 1.70 6.61 0.55 0.00 0.21 0.36 18.67 17316.43
-----------------------------------------------------------------------------------------------------
*estimated
Source: Budget of the United States Government, FY 2002: Historical Tables,
tables 2.1, 2.5, and 10.1 (1940-2006), Summary Tables, table S-11,
Analytical Perspectives, table 1-1 (2006-2011)
FICA Rates - 1994 Mercer Guide to Social Security & Medicare;
Top Marginal Rates - Historical Statistics of the United States,
Colonial Times to 1970; various source for years after 1970
Note: GDP after 2006 derived from 5.3 percent growth rate from table 1-1;
FICA Rates shown are paid by both the employer and employee
Go to Budget Home Page
