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Often, a law changes the marginal rate for one group and not others.
Under legislation enacted last December, the Bush-era tax cuts were extended for all Americans through 2012 with a top marginal rate for individuals of 35 percent.
The marginal rate for individuals earning more than $400,000 and couples earning more than $450,000 would rise from 35% to its pre-2001 rate of 39.6%, while deductions would be curbed for some people earning as little as $250,000.
A 12% marginal rate for houses costing more than £1m will also come into force.
In the early 1960s the marginal rate for that group was 22% on dividends and 25% on capital gains.
And a 12% marginal rate for houses costing more than £1m will come into force next April, when stamp duty is replaced north of the border.
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But flat-tax opponents have always countered that it is unjust not to have higher marginal rates for the rich.
In the Insurance Institute for Highway Safety's crash tests, the Ram got good marks for front and rear impacts, but a "marginal" rating for side impacts.
Another is Mr Bush's tax cutting: last year he cut marginal rates for individuals; this year's stimulus package cut taxes for many firms.
"I would think that the kinds of tax changes we recommended and that Governor Bush recommended, especially in terms of reducing marginal rates, for example, are in fact exactly what needs to be done with respect to providing the kind of stimulus to ensure the resumption of long-term economic growth," Mr. Cheney said.
In line with a campaign promise by François Hollande, the Socialist president, to tax "work and capital" equally, the budget taxes all financial income whether from interest, dividends or capital gains—at top marginal rates for higher-band earners.In this section Who will be Italy's next prime minister?
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