The 1951 to 1954 period had marginal tax rates on dividends of up to 91% and you note the top marginal taxes on income of 70% from 1956 through 1969.

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And note the world marginal, as in applies to the next dollar earned.

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"This, and the fact that UK oil revenue is forecast to decline in any case, would make the budgetary impact marginal, " says the note.

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