We then extend the previous literature on marginal tax rates by using the Urban
Institute’s Net Income Change Calculator (NICC)1 to provide information for sample
households in all 50 states and the District of Columbia, among which marginal tax
rates can vary dramatically. We do this by calculating effective marginal tax rates as
households increase their wage income to higher multiples of the federal poverty level
(FPL). Our sample families begin with no earnings, and then move to 50 percent, 100
percent, 150 percent and finally 200 percent of the poverty level.