Paying young family members, then, moves income out of your high tax bracket and into their low bracket.

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One is to move income from the parent's high tax bracket to the child's lower one.

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Capital gain rates are set to increase from 15% to ordinary income tax rates as high as 43.4% if you are in the top tax bracket and factor in the new Medicare tax on unearned income.

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Going back to my stated goal of being in a high tax bracket, one of the strangest stories of taxation is the variability of top income tax rates over the years.

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The top income tax bracket is 13.3 percent and its sales tax can be as high as 10.75 percent in certain cities.

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