The 400 Americans who earned the biggest incomes in 2013 paid the highest tax rate in 16 years — but they also saw their incomes drop.
To be in the top 400 club in 2013, the latest period of IRS data that’s available, you needed to earn at least $100,069,000. That marked a drop from the cutoff in 2012, when you needed nearly $140 million. The total income of the top 400 also fell in 2013, to roughly $106 billion — about 1.17 percent of the nation’s total income. That compares to $134 billion, or 1.48 percent, in 2012.