When meeting with clients who have unexpected tax liabilities, usually tied to events they were not monitoring as well as they could, interest, dividends capital gains on brokerage accounts where the brokers have discretion on trading.
At time it helps to show them that in a different time their tax bills may have been even greater. I show them the following schedule:
A historical look at top marginal income tax rate
| Year | Regular | SURTAX | TOTAL TOP RATE |
| 1913–1915 | 1% | 6% | 7% |
| 1916 | 2% | 13% | 15% |
| 1917 | 4% | 63% | 67% |
| 1918–1921 | 8% | 65% | 73% |
| 1922–1923 | 8% | 50% | 58% |
| 1924 | 6% | 40% | 46% |
| 1925–1931 | 5% | 20% | 25% |
| 1932–1933 | 8% | 55% | 63% |
| 1934–1935 | 4% | 59% | 63% |
| 1936–1940 | 4% | 75% | 79% |
| 1941 | 4% | 77% | 81% |
| 1942–1943 | 6% | 82% | 88% |
| 1944 | 3% | 91% | 94% |
| 1945–1963 | 3% | 88% | 91% |
| 1964 | 3% | 74% | 77% |
| 1965–1981 | 70% | 70% | |
| 1982–1986 | 50% | 50% | |
| 1987 | 38.5% | 38.5% | |
| 1988–90* | 33% | 33% | |
| 1991–1992 | 31% | 31% | |
| 1993–2000 | 39.6% | 39.6% | |
| 2001 | 39.1% | 39.1% | |
| 2002 | 38.6% | 38.6% | |
| 2003–2012 | 35% | 35% | |
| 2013–2017 | 39.6% | 39.6% | |
| 2018-2022 | 37% | 37% |
*During 1988–90, tax on top income could not be determined without using a worksheet, but 33% appears to have been the highest rate paid.
Some of these rate seem criminal, but the government sets the rules and does what they want until voted out.