Data Preparation

준비한 자료는 E. Saez 교수의 홈페이지에 있는 TabFig2014prel.xls 와 Tax Foundation에서 제공하는 자료를 손봐서 불러들인 것이다.

이 중에서 소득 상위 1%(P99_100)몫과 최고세율(Marginal Tax Rates) 간의 관계를 살펴보자

par(mar = c(5, 6, 4, 6) + 0.1)
plot(P99_100 ~ Year, data = top.income_tax, type = "b", pch = 17, axes = FALSE, ann = FALSE, ylim = c(5, 25))
box()
axis(side = 1, at = seq(1910, 2010, by = 10), labels = seq(1910, 2010, by = 10))
axis(side = 2, at = seq(5, 25, by = 5), labels = seq(5, 25, by = 5), las = 1, ylab = "Top Income Share")
mtext("Top Income Share(%)", side = 2, line = 3)
par(new = TRUE)
plot(Marginal ~ Year, data = top.income_tax, type ="l", lty = 2, lwd = 2, col = "red", axes = FALSE, ann = FALSE, ylim = c(0, 100))
axis(side = 4, at = seq(0, 100, by = 20), labels = seq(0, 100, by = 20), las = 1)
mtext("Marginal Tax Rates(%)", side = 4, line = 3)
title(main = "Top 1% Income Share and Top Marginal Tax Rate", xlab = "Year")
text(x = 1980, y = 75, labels = "Top Marginal Tax Rates", cex = 1.2)
text(x = 1960, y = 15, labels = "Top 1% Income Shares", cex = 1.2)

# dev.copy(png, file ="../pics/US_Top_Income_Share_vs_MTR.png", width = 960, height = 600)
# dev.off()

상위 1%의 소득 증가폭과 하위 99%의 소득 증가폭(자본소득 제외)을 최고세율의 변화와 함께 비교

par(mar = c(5, 6, 4, 6) + 0.1)
plot(Rate_99 ~ Year, data = top.income_tax, type = "b", pch = 24, col = "black", bg = "black", axes = FALSE, ann = FALSE, ylim = c(0, 400))
lines(Rate_1 ~ Year, data = top.income_tax, type = "b", pch = 24, col = "black", bg = "white")
box()
axis(side = 1, at = seq(1910, 2010, by = 10), labels = seq(1910, 2010, by = 10))
axis(side = 2, at = seq(0, 400, by = 100), labels = seq(0, 400, by = 100), las = 1)
mtext("Average Income (1913 = 100)", side = 2, line = 3)
par(new = TRUE)
plot(Marginal ~ Year, data = top.income_tax, type ="l", lty = 2, col = "red", lwd = 2, axes = FALSE, ann = FALSE, ylim = c(0, 100))
axis(side = 4, at = seq(0, 100, by = 20), labels = seq(0, 100, by = 20), las = 1)
mtext("Marginal Tax Rates(%)", side = 4, line = 3)
title(main = "Top 1% and Bottom 99% Income Growth\n(Excluding Capital Gains)", xlab = "Year")
legend("bottom", legend = c("Bottom 99%", "Top 1%"), pch = 24, col = "black", pt.bg = c("black", "white"), inset = 0.05)
text(x = 1925, y = 82, labels = "Top Marginal Tax Rates", cex = 1.2)

# dev.copy(png, file ="../pics/US_Income_Growth_vs_MTR.png", width = 960, height = 600)
# dev.off()

상위 1%의 소득 증가폭과 하위 99%의 소득 증가폭(자본소득 포함)을 최고세율의 변화와 함께 비교

par(mar = c(5, 6, 4, 6) + 0.1)
plot(Rate_99_K ~ Year, data = top.income_tax, type = "b", pch = 24, col = "black", bg = "black", axes = FALSE, ann = FALSE, ylim = c(0, 600))
lines(Rate_1_K ~ Year, data = top.income_tax, type = "b", pch = 24, col = "black", bg = "white")
box()
axis(side = 1, at = seq(1910, 2010, by = 10), labels = seq(1910, 2010, by = 10))
axis(side = 2, at = seq(0, 600, by = 100), labels = seq(0, 600, by = 100), las = 1)
mtext("Average Income (1913 = 100)", side = 2, line = 3)
par(new = TRUE)
plot(Marginal ~ Year, data = top.income_tax, type ="l", lty = 2, col = "red", lwd = 2, axes = FALSE, ann = FALSE, ylim = c(0, 100))
axis(side = 4, at = seq(0, 100, by = 20), labels = seq(0, 100, by = 20), las = 1)
mtext("Marginal Tax Rates(%)", side = 4, line = 3)
title(main = "Top 1% and Bottom 99% Income Growth\n(Including Capital Gains)", xlab = "Year")
legend("bottom", legend = c("Bottom 99%", "Top 1%"), pch = 24, col = "black", pt.bg = c("black", "white"), inset = 0.05)
text(x = 1925, y = 82, labels = "Top Marginal Tax Rates", cex = 1.2)

# dev.copy(png, file ="../pics/US_Income_Growth_vs_MTR_K.png", width = 960, height = 600)
# dev.off()