Table G1: Analysis by Deciles of Nebraska Income Tax Burden Ranked by Federal Adjusted Gross Income, Resident Returns

Table G1: Analysis by Deciles of Nebraska Income Tax Burden Ranked by Federal Adjusted Gross Income, Resident Returns
Tax Year	Number of Returns	Federal Adjusted Gross Income					Nebraska Liability Net of Non-Refundable Credits
Tax Year	Number of Returns	First 7 Deciles mil. $	8th Decile mil. $	9th Decile mil. $	10th Decile mil. $	Top 500 Returns mil. $	First 7 Deciles mil. $	8th Decile mil. $	9th Decile mil. $	10th Decile mil. $	Top 500 Returns mil. $
1995	716,195	6,781.4	2,945.4	3,886.9	8,903.5	1,392.1	129.8	79.5	123.6	393.4	39.6
1996	729,023	7,143.2	3,141.0	4,148.7	9,529.3	1,281.8	140.6	86.9	135.6	445.6	49.8
1997(a)	739,103	7,976.3	3,372.4	4,448.8	10,586.5	1,564.1	135.2	84.9	132.8	427.8	48.8
1998(d)	748,163	8,505.6	3,572.1	4,724.8	12,042.1	2,221.4	153.9	97.2	154.3	521.6	59.4
1999(d)	757,222	9,001.7	3,779.8	4,995.6	12,666.5	2,113.2	167.8	106.6	168.6	576.7	69.7
2000(d)	763,282	9,472.5	3,964.3	5,243.1	13,607.8	2,529.4	184.1	113.8	180.5	607.0	71.9
2001(d)	757,159	9,476.0	3,965.1	5,224.2	12,205.1	1,717.4	182.6	112.1	177.4	553.4	59.2
		Federal Adjusted Gross Income as Percent of Total (AGI Share Index)					Nebraska Liability Net of Non-Refundable Credits as Percent of Total (Net-Liability Share Index)
1995		30.12	13.08	17.26	39.54	6.18	17.87	10.94	17.02	54.16	5.45
1996		29.81	13.11	17.31	39.77	5.35	17.39	10.75	16.77	55.10	6.16
1997(a)		30.23	12.78	16.86	40.12	5.93	17.32	10.88	17.01	54.81	6.25
1998(d)		29.49	12.38	16.38	41.75	7.70	16.60	10.49	16.65	56.27	6.41
1999(d)		29.57	12.42	16.41	41.61	6.94	16.45	10.45	16.53	56.55	6.83
2000(d)		29.34	12.28	16.24	42.15	7.83	16.96	10.48	16.63	55.92	6.62
2001(d)		30.70	12.84	16.92	39.54	5.56	17.81	10.93	17.30	53.96	5.77
		Effective Tax Rate(b)					Nebraska Tax Burden Index(c)
1995		1.91	2.70	3.18	4.42	2.84	0.59	0.84	0.99	1.37	0.88
1996		1.97	2.77	3.27	4.68	3.89	0.58	0.82	0.97	1.39	1.15
1997(a)		1.70	2.52	2.99	4.04	3.12	0.57	0.85	1.01	1.37	1.05
1998(d)		1.81	2.72	3.27	4.33	2.67	0.56	0.85	1.02	1.35	0.83
1999(d)		1.86	2.82	3.37	4.55	3.30	0.56	0.84	1.01	1.36	0.98
2000(d)		1.94	2.87	3.44	4.46	2.84	0.58	0.85	1.02	1.33	0.85
2001(d)		1.93	2.83	3.40	4.53	3.45	0.58	0.85	1.02	1.36	1.04
(a) LB401, Nebraska Individual Income Tax Rate Cut.
(b) Effective rate is defined as Nebraska individual income tax liability net of non-refundable credits as percent of Federal Adjusted Gross Income.
(c) Tax burden index is defined as the Net-liability share index weighted by the AGI share index.
Index < 1 income share is greater than the liability net of non-refundable credit share
Index > 1 income share is less than the liability net of non-refundable credit share
(d) For Tax Years after 1998 the Nebraska Liability Net of Non-Refundable credits has been modified to include the effect of the Refundable Child Care credit (Refundable child care credit amounts equal to the liability amounts are considered as non-refundable portions for Calculation purposes).