Which tax bracket carries the highest tax burden?
哪个税级的税负最高？
Taxpayers who have taxable income exceeding $539,900 for single filers and $647,850 for married couples filing jointly will pay tax at the top marginal rate of 37%.
单身申报者的应税收入超过 539,900 美元和已婚夫妇联合申报的应税收入超过 647,850 美元的纳税人将按照 37% 的最高边际税率纳税。