Yes. However, each state has its own income taxes and sales taxes. The marginal rate at 100k (the tax rate for each additional dollar earned) is higher (28% according to this article). In my city, in California: 7.75% sales tax, 10.3% state income tax... Oh, social security, Medicare... These add more. My point being that at 100k a California resident (for example) pays much more than 21.5% effective rate, and much more than 28% on each additional dollar earned.