Ужасы амсоца:
Из истории американского подоходного налога:

http://en.wikipedia.org/wiki/Taxation_in_the_United_States#History
Congress re-adopted the income tax that same year, levying a 1% tax on net personal incomes above $3,000, with a 6% surtax on incomes above $500,000. By 1918, the top rate of the income tax was increased to 77% (on income over $1,000,000) to finance World War I. The top marginal tax rate was reduced to 58% in 1922, to 25% in 1925, and finally to 24% in 1929. In 1932 the top marginal tax rate was increased to 63% during the Great Depression and steadily increased, reaching 94% (on all income over $200,000) in 1945. During World War II, Congress introduced payroll withholding and quarterly tax payments, Franklin D. Roosevelt tried to impose a 100% tax on all incomes over $25,000 to help with the war effort. Top marginal tax rates stayed near or above 90% until 1964 when the top marginal tax rate was lowered to 70%. The top marginal tax rate was lowered to 50% in 1982 and eventually to 28% in 1988. However, in the intervening years Congress subsequently increased the top marginal tax rate to 35% which is the tax rate currently in 2008. President Barack Obama's budget consist of raising the top marginal tax rate to 39.6% in fiscal year 2010.

А вот более подробная табличка максимальных ставок подоходного налога в США:

Tax year	Top marginal tax rate (%)	Top marginal tax rate (%) on earned income, if different	Taxable income over--
1913	7		500,000
1914	7		500,000
1915	7		500,000
1916	15		2,000,000
1917	67		2,000,000
1918	77		1,000,000
1919	73		1,000,000
1920	73		1,000,000
1921	73		1,000,000
1922	58		200,000
1923	43.5		200,000
1924	46		500,000
1925	25		100,000
1926	25		100,000
1927	25		100,000
1928	25		100,000
1929	24		100,000
1930	25		100,000
1931	25		100,000
1932	63		1,000,000
1933	63		1,000,000
1934	63		1,000,000
1935	63		1,000,000
1936	79		5,000,000
1937	79		5,000,000
1938	79		5,000,000
1939	79		5,000,000
1940	81.1		5,000,000
1941	81		5,000,000
1942	88		200,000
1943	88		200,000
1944	94 <2>		200,000
1945	94 <2>		200,000
1946	86.45 <3>		200,000
1947	86.45 <3>		200,000
1948	82.13 <4>		400,000
1949	82.13 <4>		400,000
1950	84.36		400,000
1951	91 <5>		400,000
1952	92 <6>		400,000
1953	92 <6>		400,000
1954	91 <7>		400,000
1955	91 <7>		400,000
1956	91 <7>		400,000
1957	91 <7>		400,000
1958	91 <7>		400,000
1959	91 <7>		400,000
1960	91 <7>		400,000
1961	91 <7>		400,000
1962	91 <7>		400,000
1963	91 <7>		400,000
1964	77		400,000
1965	70		200,000
1966	70		200,000
1967	70		200,000
1968	75.25		200,000
1969	77		200,000
1970	71.75		200,000
1971	70	60	200,000
1972	70	50	200,000
1973	70	50	200,000
1974	70	50	200,000
1975	70	50	200,000
1976	70	50	200,000
1977	70	50	203,200
1978	70	50	203,200
1979	70	50	215,400
1980	70	50	215,400
1981	69.125	50	215,400
1982	50		85,600
1983	50		109,400
1984	50		162,400
1985	50		169,020
1986	50		175,250
1987	38.5		90,000
1988	28		29,750
1989	28		30,950
1990	28		32,450
1991	31		82,150
1992	31		86,500
1993	39.6		89,150
1994	39.6		250,000
1995	39.6		256,500
1996	39.6		263,750
1997	39.6		271,050
1998	39.6		278,450
1999	39.6		283,150
2000	39.6		288,350
2001	39.1		297,350
2002	38.6		307,050
2003	35		311,950

Это к вопросу о наших 13% :)