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Had Obama succeeded in raising the top marginal tax rate (News, p.737), how much

ID: 1207541 • Letter: H

Question

Had Obama succeeded in raising the top marginal tax rate (News, p.737), how much more tax would he have paid in 2010? (Use the tax rates in table 33.1 and the News on p. 735).

*Obama proposed increasing the top marginal tax rate from 35 percent to 39.6 percent

Table 33.1 Information Below:

Tax Bracket         Marginal Tax Rate

$0-8,375                         10%

$8,375-34,000                15%

$34,000-82,400               25%

$82,400-171,850             28%

$171,850-373,650           33%

Over $373,650                 35%

News P. 735 Information:

Gross Income:                                                                    Deductions

Wages $395,188                                                                State/local taxes $52,527

Interest 8,066                                                                     Property taxes 25,742

Dividends 9,997                                                                 Mortgage Interest 49,945

Tax refunds 1,151                                                             Charity 245,075

Book royalties 1,382,889                                                        Total allowed $373,289

Capital loss (3,000)

Trust Income 1,323

   Total Income $1,795,614                                                     Exeptions $14,600

                                                                                                Taxable Income $1,340,207

Adjustments                                                                            Tax $438,949

Self - employment tax $18,518

Pension 49,000

Total $67,518

Adjusted Gross Income $1,728,096

Explanation / Answer

Taxable income = $1,340,207

At current top marginal tax rate,

Calculate tax -

Tax = $8,375 * 0.10 + $25,625 * 0.15 + $48,400 * 0.25 + 89,450 * 0.28 + $201,800 * 0.33 + $966,557 * 0.35

Tax = $837.5 + $3,843.75 + $12,100 + $25,046 + $66,594 + $338,294.95

Tax = $446,716.2

If Top marginal tax rate is increased to 39.6%,

Calculate tax -

Tax = $8,375 * 0.10 + $25,625 * 0.15 + $48,400 * 0.25 + 89,450 * 0.28 + $201,800 * 0.33 + $966,557 * 0.396

Tax = $837.5 + $3,843.75 + $12,100 + $25,046 + $66,594 + $382,756.57

Tax = $491,177.82

Increase in tax = $491,177.82 - $446,716.2

                      = $44,461.62 or $44,462

He would have paid $44,462 more as tax, if the Obama had succeeded in raising top marginal tax rate.