President Obama's tax increases on the "highest income taxpayers raised their effective tax rates for 2013." There were two primary increases:

• Expiration of the Bush tax cuts of 2001. And 2003 for the top 1% of taxpayers (income over $400,000/$450,000 for married filing tax returns jointly).
• Payroll tax increases on incomes over $200,000 (roughly the top 5%) as part of the Affordable Care Act ("Obamacare").

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