TABLE 1-3 Individual Income Tax Returns from 2018, Number of Tax Returns, Taxable Income in thousands), Total Tax Liability (in thousands), and Average Tax Rate by Ranges of Adjusted Gross Income Item Number of returns Taxable income Total tax liability Average tax rate* Under $15,000 32.618,286 $ 5,166,887 $ 452,183 8.75% Ranges of Adjusted Gross Income $15,000 to under $30,000 to under $50,000 to under $30,000 $50,000 $100,000 28,782.189 27,527,892 35,146,085 $ 149,686,857 $ 495,119,736 $1,680,017,504 $ 14,894,128 $ 49,485,067 $ 186,826,209 9.95% 9.99% 11.12% $100,000 to under $200,000 21.146,537 $ 2,313,568,446 $ 320,536,619 13.85% $200,000 or more 8,553,307 $ 3,997,935,937 S 966,555,242 24.18% *The average tax rate is total tax liability divided by taxable income. A change to a 17% flat tax could cause a considerable increase in many taxpayers' taxes and a considerable decrease in the case of others. Explain this statement in light of the statistics in Table 1-3 (Ctrl)