>Here we go again.
>
>CTJ has an actual tax model based on a huge representative
>sample of taxpayers. Their work is widely respected.
>And they can't be accused of bias against progressive
>tax policy. There are only a few places and persons
>who have the capacity to do such analyses.
>
>B&S are journalists. Any tax distribution result
>they get is bound to be second hand.
>
>It's no contest.
Here are the effective tax rates on all kinds of federal taxes, put together from various Congressional Budget Office documents from over the years.
1977 1984 1988 1993 1994 quintiles --------- poorest 8.9% 9.2% 8.9% 7.0% 5.0% 2 14.5% 15.0% 15.2% 15.0% 14.9% 3 19.0% 18.9% 19.4% 19.3% 19.5% 4 21.3% 21.4% 21.9% 22.1% 22.3% richest 27.2% 24.2% 25.6% 26.2% 27.9%
top 5 percent 32.5% 25.4% 27.4% 27.4% 30.4% top 1 percent 39.2% 26.9% 29.3% 28.0% 33.2%
all 22.8% 21.7% 22.7% 22.8% 23.7%