Average Tax Rates by Factor Income
Federal and State
Same 1984 National Sample for all States and Years
| Year | Wages | Interest Received | Dividends | Qualified Dividends | ST_Gain | LT_Gain | Pensions | Propietors | Property Tax | Mortage Interest Paid | Cash Gifts |
| 1979 | 16.65 | 26.96 | 39.43 | 37.02 | 35.50 | 16.47 | 18.72 | 25.27 | -31.48 | -29.04 | -32.88 |
| 1980 | 17.71 | 29.97 | 43.77 | 41.00 | 36.58 | 17.43 | 19.60 | 24.49 | -33.06 | -30.51 | -34.33 |
| 1981 | 18.05 | 26.25 | 39.91 | 37.31 | 24.73 | 15.59 | 22.51 | 21.17 | -33.72 | -30.92 | -32.79 |
| 1982 | 16.81 | 23.75 | 34.66 | 32.84 | 22.62 | 15.10 | 22.56 | 21.35 | -29.50 | -29.84 | -30.82 |
| 1983 | 15.82 | 24.20 | 36.98 | 35.24 | 34.39 | 15.98 | 19.72 | 20.37 | -29.42 | -27.90 | -30.88 |
| 1984 | 15.80 | 24.61 | 34.71 | 33.16 | 32.61 | 15.65 | 21.06 | 21.18 | -27.43 | -29.46 | -27.30 |
| 1985 | 15.64 | 23.82 | 34.63 | 33.62 | 24.12 | 16.91 | 20.52 | 20.25 | -28.56 | -27.61 | -26.63 |
| 1986 | 16.19 | 23.78 | 32.97 | 31.41 | 33.86 | 18.42 | 21.85 | 20.55 | -28.14 | -28.80 | -27.74 |
| 1987 | 15.70 | 23.17 | 31.74 | 30.21 | 26.74 | 27.12 | 18.72 | 20.73 | -26.69 | -26.19 | -25.92 |
| 1988 | 15.99 | 21.91 | 28.80 | 28.41 | 27.39 | 28.74 | 20.47 | 21.58 | -25.05 | -23.26 | -24.72 |
| 1989 | 15.95 | 23.24 | 27.83 | 27.30 | 27.91 | 26.18 | 18.25 | 21.07 | -25.30 | -23.96 | -26.39 |
| 1990 | 16.05 | 22.96 | 26.35 | 25.66 | 29.84 | 25.80 | 17.97 | 20.68 | -25.02 | -24.01 | -25.42 |
| 1991 | 15.92 | 22.85 | 29.86 | 29.38 | 29.12 | 26.66 | 19.33 | 20.92 | -23.97 | -22.01 | -23.88 |
| 1992 | 15.83 | 21.79 | 28.23 | 27.32 | 27.78 | 26.23 | 17.23 | 23.71 | -23.42 | -22.42 | -22.80 |
| 1993 | 16.38 | 25.09 | 30.87 | 30.08 | 35.51 | 28.56 | 17.14 | 22.42 | -23.89 | -22.87 | -27.36 |
| 1994 | 16.19 | 23.57 | 30.97 | 29.67 | 33.68 | 25.83 | 17.81 | 23.35 | -24.22 | -21.28 | -25.46 |
| 1995 | 16.33 | 26.26 | 32.80 | 32.25 | 32.64 | 26.43 | 19.70 | 21.59 | -25.15 | -22.49 | -25.46 |
| 1996 | 16.77 | 25.24 | 31.11 | 30.52 | 34.63 | 27.56 | 20.76 | 22.95 | -26.50 | -23.80 | -26.85 |
| 1997 | 17.46 | 28.53 | 31.82 | 31.40 | 32.84 | 23.65 | 19.70 | 22.53 | -25.27 | -23.68 | -26.01 |
| 1998 | 17.04 | 26.45 | 32.71 | 31.81 | 34.82 | 22.23 | 21.10 | 23.89 | -26.19 | -24.23 | -26.38 |
| 1999 | 17.91 | 26.77 | 32.77 | 32.05 | 34.15 | 22.69 | 20.43 | 24.95 | -25.36 | -24.31 | -27.68 |
| 2000 | 18.23 | 27.71 | 33.60 | 32.47 | 35.44 | 22.40 | 22.90 | 23.81 | -26.13 | -24.91 | -27.38 |
| 2001 | 16.19 | 28.12 | 30.97 | 29.93 | 27.36 | 22.12 | 21.73 | 24.08 | -25.47 | -23.51 | -26.00 |
| 2002 | 15.51 | 26.74 | 30.40 | 28.90 | 31.99 | 20.91 | 19.93 | 20.61 | -23.63 | -23.04 | -22.95 |
| 2003 | 14.06 | 23.75 | 25.62 | 16.79 | 26.87 | 20.48 | 16.59 | 19.89 | -21.09 | -20.26 | -23.07 |
| 2004 | 14.14 | 24.49 | 28.28 | 18.53 | 25.55 | 18.87 | 17.28 | 21.11 | -19.64 | -20.84 | -24.24 |
| 2005 | 14.59 | 24.46 | 25.62 | 17.54 | 27.76 | 18.30 | 17.64 | 21.50 | -20.56 | -22.39 | -25.74 |
| 2006 | 14.58 | 27.52 | 29.13 | 19.07 | 28.12 | 18.56 | 18.22 | 22.91 | -19.03 | -20.43 | -23.08 |
| 2007 | 15.22 | 26.80 | 29.51 | 19.00 | 29.44 | 18.35 | 19.25 | 21.51 | -18.45 | -20.94 | -24.18 |
| 2008 | 14.44 | 23.18 | 24.58 | 16.24 | 24.15 | 16.18 | 17.14 | 20.28 | -19.08 | -20.99 | -24.96 |
See https://www.nber.org/taxsim/average-tax-rates for notes