                                                339

       ,     -
          
.      , -
           -
  .       
       .  -
   :     , ,  -
       , -  '.

         -
    .      
   .     -
         -
    ,   .  ,
          
           -
  .

    

 1993 .           - 
    .   1993 .  , 
  8  .      -
   :

1.   15%   $50 000.

2.   25% -  $25 000.

3.   34% -  $25 000.

4.   39%   $235 000.

5.   34% -  $9 665 000.

6.   35% -  $5 000 000.

7.   38%   $3 333 333.

8.   35%    .

 13.1       
(marginal tax rate)     (average tax rate)  . -
     ,        
  . , ,  $85 000, 
 $17 150  :

0,15  $50000   =   $7500
0,25  $25 000   =   $6250
0,34  $10 000   =   $3400

   = $17 750

       34%,   
      .  ,    
  $85 001  $85 000,       $17 750,34
 $17 750.  $0,34 ($17 750,34 - $17 750,00)     
-    $1 ($85 001 - $85 000).

          
,  . ,     
  20,18% ($17 750/$85 000).  ,  20,18%    -
       .    . 13.1,  
     : (1)   15%    $50 000;