Nearly half of all taxpayers face a top marginal rate of 15 percent. Yet these taxpayers pay, on average, 6.5 percent of their income in regular federal income taxes. Average adjusted gross income Ave. Top marginal tax rates on regular taxable income are before tax credits. Total income and adjusted gross income figures include realized capital gains.
Capital gains are gains taxed at special lower tax rates.
Just under 70 percent of these small businesses either pay a top rate of 15 percent or do not pay federal income taxes at all. About 1.4 percent of these small businesses are subject to the 39.6 percent top rate in 2001.