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3 < IRS, (Adjusted gross income),. USD=. Yankelovich, Skelly,&White, Inc., Internal Revenue Serv., Taxpayer Attitudes StudyFinal Report () IRS Individual Income Tax Rates and SharesCongressional Budget Office Historical effective federal tax rates

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14 70,000 60,000 62,884 68,143 70,531 61,222 50,000 40,000 30,000 20,000 49,025 50, ( ,

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19 <, - -, - -,,,,,, - -,, -, -,,,,,,,,,,,,,,,,, -, - PS,,,,,, Capital gains subject to preferential rates,,, FX,,,,,,,,,,,,,,, Contributions deduction TOP effective average tax rates) total income tax)

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27 < TOP TOP TOP TOP TOP TOP -

28 Married filing jointly) year or more)

29 < 財務省財務総合政策研究所フィナンシャルレビュー平成 26 年第 2 号 ( 通巻第 118 号 )2014 年 3 月発行 > 表 18 わが国の金融資本所得の税制の概要平成 26 年 (2014) 以降 % NA.% - 参考文献金子宏 (18 版 ) 租税法弘文堂中里実課税管轄権からの離脱をはかる行為についてフィナンシャルレビュー 94 号, 2009 年 5 月 p.4 増井良啓税務執行の理論フィナンシャルレビュー 65 号,2002 年 10 月 p.169 森信茂樹二元的所得税とわが国への政策的インプリケーションフィナンシャルレビ

30 p. p. Adrian Dungan and Michael Parisi, Individual Income Tax Rates and Shares, Statistics of Inome Bulletin, Winter, pp.- SOI Tax Stats - Individual High Income Tax Returns High-Income-Tax-Returns The Congressional Budget Office Trends in the Distribution of Household Income Between and pdf The Congressional Budget Office Historical Effective Federal Tax Rates: to ftpdocs/xx/doc/--historicaltaxrates. pdf The IRS The Individual Income Tax Returns Reporting the Largest Adjusted Gross Incomes Each Year, - irs-soi/intop.pdf The President s Advisory Panel on Federal Tax Reform Simple, Fair,and Pro-Growth:Proposals to Fix America s Tax Nov.

64-5 増山裕一.pwd

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