so do high-income filers, who have an effective tax rate of 31 percent due to the phasing out for the wealthy of the personal exemption and the portion of income taxable at the 15-percent rate.

• 高收入者的情况也是如此，由于逐步取消有钱人的个人开支扣除额和按15%25税率纳税的收入部分，这些人的有效税率为31%25。