The marginal tax rate is the highest tax rate paid on someone's income and it only applies to income above a certain level. When Ronald Reagan became president in 1981, he slashed taxes, sending the marginal tax rate tumbling from 70% when he took office to just 28% when he departed. It has remained low ever since, according to data from the Tax Policy Center, never rising above 40%. Towards the end of the conflict, the highest marginal tax rate for U.S. earners was 94% while it remained as high as 91% well into the early 1960s. The plan would be offset by nearly doubling the capital gains tax for people earning more than $1 million per year while the top marginal income tax rate would be raised from its present 37% to 39.6%.
There is data south of the border.
( z0 data :location ( z1 south :op ( z2 border ) ) )
(z0 / data
    :location (z1 / south
                  :op1 (z2 / border)))
There is data south of the border .
z0 :location z1
z1 :op1 z2