Citizens for Tax Justice. “Top Federal Income Tax Rates Since 1913.” November 2011. http://www.ctj.org/pdf/regcg.pdf. Congressional Budget Office. “The Distribution of Household Income and Federal Taxes, 2008 and 2009.” August 2012. http://www.cbo.gov/publication/43373. Hungerford, Thomas L. “Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945.” Congressional Research Service, Report no. R42729. September 12, 2012. http://www.fas.org/sgp/crs/misc/R42729.pdf. Tax Foundation. “Federal Individual Income Tax: Exemptions and Treatment of Dividends, 1913–2006.” Spring 2012. http://taxfoundation.org/article/federal-individual-income-tax-exemptions-and-treatment-dividends-1913-2006. Tax Policy Center. “Historical Corporate Top Tax Rate and Bracket.” Spring 2012. http://www.taxpolicycenter.org/taxfacts/displayafact.cfm?Docid=65. ———. “Historical Individual Income Tax Parameters.” Spring 2012. http://www.taxpolicycenter.org/taxfacts/displayafact.cfm?DocID=543&Topic2id=30&Topic3id=39.

			http://qz.com/37639/check-your-us-tax-rate-for-2012-and-every-year-since-1913/

			Check your US tax rate for 2012—and every year since 1913

			http://en.wikipedia.org/wiki/File:Federal_tax_rate_by_income_group.png

			Quite Cool: http://visualizingeconomics.com/blog/2010/04/25/u-s-income-tax-brackets-1910-2010

				http://visualizingeconomics.com/blog/2012/01/24/comparing-tax-rates THE GRAPHICS ARE LICENSED UNDER CREATIVE COMMONS BY-NC.

				Source: http://www.theatlantic.com/business/archive/2011/12/the-most-important-graphs-of-2011/250240/ "There has been much discussion this year about income inequality. Some like President Obama and the "Occupy" crowd want higher taxes on the rich to make them 'pay their fair share.' But this chart makes clear that the high earners already pay a vast majority of federal income taxes." -- Curtis Dubay, Senior Policy Analyst, Tax Policy, Thomas A. Roe Institute for Economic Policy Studies

				My Source: http://visualizingeconomics.com/blog/2007/03/24/us-income-of-top-01-percent-vs-marginal-tax-rate The Graphics are licensed under Creative Commons BY-NC.

				My Source: http://visualizingeconomics.com/blog/2007/11/03/nytimes-historical-tax-rates-by-income-group

				Source: http://visualizingeconomics.com/blog/2008/03/02/historical-tax-rates-by-income-group-part-2 She notes: Addendum 3/3/08 The large difference between the two graphs is due to the treatment of payroll taxes paid by employers and the corporate income tax. The Pitketty & Saez data assumes these taxes are actually paid by employees and stockholders but the CBO data in the above graph does not include them.

				IncomeGuide_2013_Jan17_RGB_page 56_56.png

			[ref]This is taken from 'An Illustrated Guide to Income in the United States' by Catherine Mulbrandon at VisualizingEconomics.com online here. http://visualizingeconomics.com/viewincomeguide/ This visualization is licensed under a CC BY-NC license.[/ref]

			http://westorlandonews.com/wp-content/uploads/2011/04tax-graph.jpg

			http://educatethe99percent.wordpress.com/2013/04/02/marignal-tax-rates-since-1932/

			http://www.reddit.com/r/dataisbeautiful/comments/292zz7/oc_us_income_tax_rates_19132013/

			http://www.reddit.com/r/dataisbeautiful/comments/295h1d/oc_us_income_tax_rates_19132013/

			http://de.reddit.com/r/MapPorn/comments/1wkg4k/top_income_tax_rate_in_the_us_by_state_for_tax/

			The Rich Pay Almost All Federal Income Taxes http://www.theatlantic.com/business/archive/2011/12/the-most-important-graphs-of-2011/250240/ "There has been much discussion this year about income inequality. Some like President Obama and the "Occupy" crowd want higher taxes on the rich to make them 'pay their fair share.' But this chart makes clear that the high earners already pay a vast majority of federal income taxes." -- Curtis Dubay, Senior Policy Analyst, Tax Policy, Thomas A. Roe Institute for Economic Policy Studies

			The UK had been the first country to introduce a personal income tax – in 1799 – but this had been at a flat rate on all income, if your income exceeded a threshold. A succession of rates over different bands was only introduced with the supertax in a famous and much contested “People’s Budget”, introduced by David Lloyd George with the support of Winston Churchill, then a Liberal. At that time the top rate was 7.5 per cent, but the top rates were increased substantially in the following years, particularly during the First World War, and remained high. It should be noticed that the top rate of income tax reached 50 per cent before the UK ever had a Labour Government.

			[ref]This is from Atkinson (2014) – Public Economics in an Age of Austerity, Routledge [/ref]

			[ref]This is from Atkinson (2014) – Public Economics in an Age of Austerity, Routledge [/ref]

			Source: annual reports of the Inland Revenue, Inland Revenue Statistics, and HMRC website.

			Top Marginal Tax Rate 1 (1900-20xx) - Roine, Vlachos, Waldenström (2009)

			Top Marginal Tax Rate 2 (1900-20xx) - Roine, Vlachos, Waldenström (2009)

			Roine Vlachos Waldenström Sources: Top Income Tax Rates - And Sources: Margtax1 Top marginal tax rate: Margtax2 except for Germany, Japan, Sweden, UK and US where it is calculated for incomes ≈ 5 × GDPpc Table A2, OECD, BCS, RW and RSS Margtax2 Top marginal tax rate (statutory top rates) Table A2, OECD

			Source: Piketty and Saez (2013, fi gure 1). Notes: The figure depicts the top marginal individual income tax rate in the United States, United Kingdom, France, and Germany since 1900. The tax rate includes only the top statutory individual income tax rate applying to ordinary income with no tax preference. State income taxes are not included in the case of the United States. For France, we include both the progressive individual income tax and the flat rate tax “Contribution Sociale Generalisée.”

			[ref]This is taken from A.B. Atkinson,  F. Alvaredo, T. Piketty and E. Saez (2013) – “The top 1 per cent in international and historical perspective”, Journal of Economic Perspectives, vol 27, number 3. Online here. http://elsa.berkeley.edu/~saez/alvaredo-atkinson-piketty-saezJEP13top1percent.pdf [/ref]

			Source: Author (figure 14.1 from Piketty 2014). For more on sources and series, see http://piketty.pse. ens.fr/capital21c. Note: The top marginal tax rate of the income tax (applying to the highest incomes) in the United States dropped from 70 percent in 1980 to 28 percent in 1988.

				Screen Shot 2015-11-04 at 23.46.41

			http://www.econlib.org/library/Enc/MarginalTaxRates.html

			http://www.bbc.co.uk/news/magazine-22772391

			Spitzenreiter: In Deutschland liegen Steuern und Abgaben für einen Single mit durchschnittlichem Einkommen bei 49,7 Prozent der Arbeitskosten. Nur in Belgien und Frankreich ist die Abgabenlast noch höher. Mehr unter http://bit.ly/16HKcUc (OECD Interactive Charts - Steuerlast auf Arbeitseinkommen)

				My Source: http://visualizingeconomics.com/blog/2010/02/27/australian-tax-collection-since-1902 The Graphics are licensed under Creative Commons BY-NC.

			Data on (Marginal and) - Effective tax rates | Graphic Detail - The Economist

			Effective Tax Rates on High Incomes in a number of Countries around the World (2012 Data)

			http://de.reddit.com/r/dataisbeautiful/comments/16hzto/effective_tax_rates_worldwide_in_2012/

			OECD Statistik des Tages Arbeitskosten: In 26 von 34 OECD-Ländern zahlten Arbeitnehmer 2011 mehr Steuern und Sozialabgaben als noch 2010 – auch in Deutschland, Österreich und der Schweiz verteuerte sich der Faktor Arbeit leicht. (Taxing Wages 2011, S. 13)

			Source: Kleven, Knudsen, Kreiner, Pedersen, and Saez (2011). Notes: The figure displays estimates of the total evasion rate (fraction of total income undeclared) and the evasion rate for third-party-reported income (fraction of third-party-reported income undeclared), conditional on having positive evasion, by deciles of the fraction of income self-reported. Further details can be found in the original source.

			Figure 1 plots estimates of personal income tax evasion against the fraction of income that is self-reported (self-employment income, foreign income, and so on). The estimates are taken from the Danish tax audit field experiment in Kleven et al. (2011). The figure shows the fraction of total income evaded (solid line) and the fraction of third-party-reported income evaded (long dashes), with the difference between the two reflecting the fraction of self-reported income evaded. The 45-degree  line represents the benchmark where the total evasion rate is precisely equal to the share of self-reported income. The figure shows that the total evasion rate is strongly increasing in the self-reported income share, whereas the third-party evasion rate is always very close to zero. In other words, throughout the distribution of self-reported income shares, individuals are near-perfect compliers on third-party reported income and at the same time large evaders on self-reported income. In Kleven et al. (2011), we argue that the overall evasion rate in Denmark is extremely low (2.2 percent of income), because almost all income (about 95 percent) is subject to third-party information reporting where tax evasion is virtually nil.

			How Can Scandinavians Tax So Much? http://pubs.aeaweb.org/doi/pdfplus/10.1257/jep.28.4.77

			Average hours worked in modern economies - Clark

			Sources as for table 8.2.

			http://educatethe99percent.wordpress.com/2013/04/01/benefits-of-higher-education-in-economy/

			[ref]This is taken from Piketty, Saez and Stantcheva (2011) – Taxing the 1%: Why the top tax rate could be over 80%. Published online on VoxEU here. http://www.voxeu.org/article/taxing-1-why-top-tax-rate-could-be-over-80 [/ref]

			[ref]Timothy Besley & Torsten Persson (2013) – Taxation and Development. STICERD - Economic Organisation and Public Policy Discussion Papers Series 41, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.[/ref]

			This is a close relative to the complementarity discussed in Besley and Persson (2009, 2011). Thus, the endogenous growth of income triggered by invest- ments in the productive side of the state makes it more likely that a country at some point in time will incur the fixed costs necessary to put an income tax in place. As discussed at length in this earlier work, measures of fiscal capacity — like a high share of total tax income collected by the income tax — and measures of legal capacity are strongly positively correlated across countries in the data, and both of these capacities indeed have a strong positive cor- relation with income. This point is illustrated in Figure 12 which plots the share of income tax in total tax revenue in 1999 against the ICRG measure of property- rights protection. Countries that raise more in income tax (have more fiscal capacity) also tend to enforce property rights in a better way (have more legal capacity).

			[ref]This is taken from Piketty, Saez and Stantcheva (2011) – Taxing the 1%: Why the top tax rate could be over 80%. Published online on VoxEU here. http://www.voxeu.org/article/taxing-1-why-top-tax-rate-could-be-over-80 [/ref]

			Baunsgaard and Keen (2005) compile the panel data on income tax revenues as opposed to trade tax revenues for 111 countries over more than 25 years. Used by Besley and Persson (2009). Peter et al. (2008) compile a 1981-2005 panel data on the national personal income tax system for 189 countries.