"The favourable treatment of tax-preferred investment income plays a significant role in lowering a taxpayer’s average tax rate. The average tax rate for the 19,073,000 taxpayers who filed a return in 2009 and who reported less than $50,000 of income was 6.66%. For the fortunate 183,000 who reported income of $250,000 or more, the average rate jumps to 24.82%, which is still a far cry from the top marginal tax rate of 50% often associated with high-income earners."
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