Personal exemptions and individual income tax rates, 1913-2002: data release.(Statistical Data Included)

Statistics of Income. SOI Bulletin | March 22, 2002| | Copyright

Of all the sources of Federal revenue, the individual income tax is the most productive, accounting for over half of total Federal tax collections. In Fiscal Year 2001, this tax amounted to $1.2 trillion of the $2.1 trillion total amount collected. The individual income tax is closely tied not only to income distribution and, thus, at least theoretically, to ability to pay, but also to family size. To a varying extent, it takes into account taxpayer family obligations through a system of personal exemptions in combination with certain deductions, which act to reduce the base ...

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