The 0.9% surtax brings the Medicare rate on earned income to the same 3.8% as on unearned income.
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2.
Add to the new 39.6% rate a surreptitious tax increase ostensibly based on itemized deductions and then a health care surtax kicking in in 2013, and you get a tripling in the top rate on dividends to 44.6%.
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3.
So with income tax at 45% and surtax at 52.5%, the effective rate was 147.5%.
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