Between 1986 and 2018, the top marginal personal income tax rate was 40 percent or less compared to 70 percent or more prior to 1981. Compared to the earlier time period, in recent years the share of personal income taxes paid by high income taxpayers a. has been virtually unchanged. b. has been lower. c. has been higher. d. increased in the late 1980s, but has been falling ever since.