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Data

Top marginal income tax rates

About this data

Source
Reynolds (2008) – processed by Our World in Data
Last updated
September 22, 2016
Date range
1979–2002
Unit
%

Sources and processing

This data is based on the following sources

Reynolds – Marginal Tax Rates

Hong Kong's maximum tax (the "standard rate") has normally been 15 percent, effectively capping the marginal rate at high income levels (in exchange for no personal exemptions). The highest U.S. tax rate of 39.6 percent after 1993 was reduced to 38.6 percent in 2002 and to 35 percent in 2003.

Retrieved on
September 22, 2016
Retrieved from
http://www.econlib.org/library/Enc/MarginalTaxRates.html
Citation
This is the citation of the original data obtained from the source, prior to any processing or adaptation by Our World in Data. To cite data downloaded from this page, please use the suggested citation given in Reuse This Work below.
Reynolds, A. (2008). Marginal Tax Rates. The Concise Encyclopedia of Economics. Library of Economics and Liberty.

Hong Kong's maximum tax (the "standard rate") has normally been 15 percent, effectively capping the marginal rate at high income levels (in exchange for no personal exemptions). The highest U.S. tax rate of 39.6 percent after 1993 was reduced to 38.6 percent in 2002 and to 35 percent in 2003.

Retrieved on
September 22, 2016
Retrieved from
http://www.econlib.org/library/Enc/MarginalTaxRates.html
Citation
This is the citation of the original data obtained from the source, prior to any processing or adaptation by Our World in Data. To cite data downloaded from this page, please use the suggested citation given in Reuse This Work below.
Reynolds, A. (2008). Marginal Tax Rates. The Concise Encyclopedia of Economics. Library of Economics and Liberty.

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Citations

How to cite this page

To cite this page overall, including any descriptions, FAQs or explanations of the data authored by Our World in Data, please use the following citation:

“Data Page: Top marginal income tax rates”. Our World in Data (2026). Data adapted from Reynolds. Retrieved from https://archive.ourworldindata.org/20260511-092124/grapher/maximum-marginal-tax-rates-on-individual-income.html [online resource] (archived on May 11, 2026).

How to cite this data

In-line citationIf you have limited space (e.g. in data visualizations), you can use this abbreviated in-line citation:

Reynolds (2008) – processed by Our World in Data

Full citation

Reynolds (2008) – processed by Our World in Data. “Top marginal income tax rates” [dataset]. Reynolds, “Marginal Tax Rates” [original data]. Retrieved May 11, 2026 from https://archive.ourworldindata.org/20260511-092124/grapher/maximum-marginal-tax-rates-on-individual-income.html (archived on May 11, 2026).

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