President Bush’s overhaul introduced new income tax brackets for 2001. Under the revamped rules, there are six – 10, 15, 27.5, 30.5, 35.5, and 39.1. Actually, the true top rates in 2001 for millions of upper-middle and high-income individuals often exceed the official rates above 27.5 percent. Their top rate is boosted by cleverly concealed tax increases that were enacted during the senior Bush’s presidency. They are derisively characterized as stealth, or backdoor, increases because their effect is to increase taxes without increasing rates.