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Who Pays the Taxes

• The Speaker Floats a Middle-Class Tax Hike

  [Wall Street Journal, October 8, 2009] Nearly every European country that has passed national health care has also eventually imposed a value-added tax, and it's foolish to think the United States will be different.

• Bowing to the Global Tax Bullies

  [Cato Institute, September 14, 2009] Should the Internal Revenue Service have the right to share your tax information with foreign governments, asks Richard W. Rahn, a senior fellow at the Cato Institute and chairman of the Institute for Global Economic Growth?

• Florida Exodus: Rising Taxes Drive Out Residents

  [Yahoo News, September 8, 2009] Giving a dozen top aides hefty raises, urging a rise in property taxes, jacking up already exorbitant hurricane-insurance premiums and sending an army of highly paid lobbyists to push for a steep hike in electricity rates are among the actions being taken by Florida's leaders.

• The Price We All Pay for High Tax Rates

  [CATO Institute, August 13, 2009] Politicians tend to like high tax rates because they believe it yields more revenue for them to redistribute. Yet the perverse incentive effects of high rates tend to limit the increase in revenue, since the higher the rates, the more worthwhile are tax avoidance activities. At some point it becomes better to consume than invest and play than work, since the rate of return is so low.

• Millionaires Go Missing

  [Wall Street Journal, May 26, 2009] In 2008, Maryland was unable to balance its budget, so the state tried to close the shortfall by fleecing the wealthy. Politicians in Annapolis created a millionaire tax bracket, raising the top marginal income-tax rate to 6.25 percent. And because cities such as Baltimore and Bethesda also impose income taxes, the state-local tax rate can go as high as 9.45 percent. Gov. Martin O'Malley declared that these richest 0.3 percent of filers were "willing and able to pay their fair share." A year later, nobody's grinning because one-third of the millionaires in Maryland have "gone missing," says the Wall Street Journal.

• Richly Undeserved

  [The Times Magazine, April 12, 2009] Given the opposition that some of President Obama's existing tax proposals have encountered, no grand new proposals are likely anytime soon. But there is a basic economic reality that will force taxes onto the agenda well beyond this year's budget fight. The federal government simply isn't raising enough money to pay for its obligations, says New York Times economics columnist David Leonhardt.

• We Still Need A Simpler Tax Code

  [Wall Street Journal, April 10, 2009] Every year taxpayers and elected officials complain about the tax law's complexity. But despite the exasperation, no significant simplification has occurred since the landmark Tax Reform Act of 1986. To the contrary, each new tax proposal is layered onto the existing code, rendering it more complex with every new act, says Nina Olson, the national taxpayer advocate at the Internal Revenue Service (IRS).

• Everyone Should Pay Income Taxes

  [Wall Street Journal, April 13, 2009] Picture an upside-down pyramid. The only way it can stand is by spinning fast enough or by having a wide enough tip. The federal version of this is the tax code; the government collects its money almost entirely from the people at the narrow tip and then gives it to the people at the wider side. So long as the pyramid spins, the system can work. If it slows down, it falls. It's also what's called redistribution of income, and it is getting out of hand, says Ari Fleischer, former press secretary for President George W. Bush.

• CBO Update: Historical Effective Federal Tax Rates 1979-2006

  [Congressional Budget Office, April 13, 2009] The CBO released its newest numbers tracking the historical effective tax rates through 2006. Based on the analysis, the numbers refute the argument made by some that the rich do not pay their fair share in taxes. In fact, the top 1 percent of tax payers hold almost 40 percent of the aggregate federal tax liability while the lowest quintile has a negative share of -2.8%.

• Tax Data Highlight Corporate Loopholes

  [Wall Street Journal, November 13, 2008] The Internal Revenue Service found that U.S. companies paid federal income taxes on their reported U.S. profits at far less than the 35% statutory rate, offering a potential revenue source for an incoming presidential administration that faces a yawning budget deficit. Newly released data from the IRS show companies paid federal and foreign income taxes on their U.S. book income -- the amount reported to shareholders -- at a rate of 25.3% during 2005, the most recent year for which data were made available by the IRS.

• SOCIAL SECURITY PAYROLL TAX CUTS (AND TAX INCREASES)

  [Daily Policy Digest, October 29, 2008] Low earners receive more in benefits than they pay in taxes -- meaning their "net tax" is already negative -- and Obama's plan would increase net subsidies from the program. This tax cut would make an already progressive Social Security program even more redistributive, says Andrew Biggs.

• America Has a Highly Progressive Tax System

  [The American, October 24, 2008] Any discussion of reforming America’s federal tax system should begin with the recognition that it is already highly progressive. According to the latest Internal Revenue Service (IRS) data, the top 1 percent of income earners paid nearly 40 percent of federal individual income taxes in 2006, compared to roughly 19 percent in 1980.

• WEALTHY ALREADY PAY MUCH OF TAX BURDEN

  [NCPA, October 23, 2008] Taxing rich people for political and financial expediency is a bad idea. People shouldn't be punished for being successful, and the wealthy already pay much of the tax burden, says the Wichita Eagle.

• FAIR TAXATION?

  [NCPA, October 22, 2008] Barack Obama wants to raise taxes to "spread the wealth around" because that is "good for everyone." But historically, the redistribution of income punishes success and rewards sloth.

• Obama and the Tax Tipping Point

  [Wall Street Journal, October 22, 2008] What happens when the voter in the exact middle of the earnings spectrum receives more in benefits from Washington than he pays in taxes? Economists Allan Meltzer and Scott Richard posed this question 27 years ago. We may soon enough know the answer.

• Social Security tax changes will affect choice of business entity

  [Business Ledger, October 22, 2008] The ongoing concern over the Social Security trust fund and its solvency is a political issue in this presidential election year. Democratic candidate Barack Obama has suggested increasing the level of employment income subject to Social Security taxation, including removing some of the income caps on those taxes. While not explicitly endorsing an increase in Social Security taxation, Republican candidate John McCain has acknowledged that “nothing is off the table.” The looming potential of significant increases in Social Security taxes will affect entity selection, particularly for those owners who face the choice between using a subchapter S corporation or an LLC.

• What the bailout does for you

  [CNN, October 15, 2008] Buried in the 400+ page plan are more than $150 billion in individual and business tax breaks, including another temporary patch for the alternative minimum tax, credits for energy-efficient upgrades to your home and extensions for many benefits set to expire, according to CCH, a tax information and software provider. Some of the breaks apply to the upcoming filing season.

• OBAMA TAX CUT 'REFUNDS' THOSE WHO DON'T PAY

  [NCPA, October 14, 2008] Barack Obama says he will give 95 percent of all American workers a tax cut but does not mention that his plan would send checks to tens of millions of tax filers who pay no personal income taxes -- payments that critics say look "suspiciously like welfare."

• THE RICH PAY THEIR FAIR SHARE

  [NCPA, October 8, 2008] According to the Tax Policy Center, around 78 percent of the McCain tax cut would accrue to the top fifth of income earners, with almost 30 percent going to the highest 1 percent. This seems inequitable on its face, a point the Obama campaign and the press focus on, say Andrew Biggs and Kent Smetters, scholars at the American Enterprise Institute (AEI).

• 90 ECONOMISTS WARN COLORADANS AGAINST HARMFUL EFFECTS OF AMENDMENT 58

  [National Taxpayers Union, October, 1, 2008] Congress seems to have wrapped up its energy policy debate for now, but an open letter from 90 economists today warns that a new threat to taxpayers' wallets has emerged at the state level.

• Saving Social Security and Medicare: The cost

  [CNN Money, September 24, 2008] No matter what happens, Social Security and Medicare (in some form) are still going to play a major role in your retirement. So even if your last day of work is 10, 20 or 30 years off, you need to have a basic grasp of the challenges these systems face and the price you'll be asked to pay to keep them alive and kicking. Getting ready is partly a matter of how much you save - but as you'll see, it also matters where you save it.

• Yet another bailout - Taxpayer tally

  [CNN, September 18,2008] Big bailouts are in the headlines, and Washington is pledging a lot of money. But what's the real risk to taxpayers?

• Their Fair Share

  [The Wall Street Journal, July 21, 2008] [T]he top 1% of taxpayers, those who earn above $388,806, paid 40% of all income taxes in 2006, the highest share in at least 40 years.

• Reviving Redistributionism

  [The Wall Street Journal, July 9, 2008] Treasury Department [claims] that for the first time in decades, and perhaps ever, the richest 1% of tax filers will have paid more than 40% of the income tax burden. The top 50% will account for 97% of all federal income taxes, while the bottom 50% will have paid just 3%.

• Data Contradict Johnston's Statement about Redistribution

  [American Enterprise Institute, July 2, 2008] When households in the bottom 60 percent of the income distribution pay less than one-sixth of all federal taxes and those in the top 1 percent pay a quarter of all federal taxes, it is simply false to claim that the tax system engages in "Niagara-up" redistribution or takes from the many to enrich the few at the top.

• First Hard Numbers on Obama Tax Plan Show Dramatic Tax Redistribution

  [The Tax Foundation, June 26, 2008] Senator Obama's tax plan is a dramatic redistribution of the nation's tax burden, according to a new Tax Foundation analysis. In Tax Foundation Fiscal Fact, No. 132, Tax Foundation president Scott Hodge uses revenue estimates from the Tax Policy Center to show that Obama's plan would greatly accelerate the decades-long trend toward a federal government that depends for tax revenue almost exclusively on a few high-income people.

• Obama and the 'Rich'

  [The Wall Street Journal, June 11, 2008] Barack Obama has been on a class-warfare tirade since he locked up the nomination, accusing John McCain of defending Bush tax cuts for "the rich." [But,] it sounds like not just the top 2% but most of the bottom 98% had better get ready for higher taxes under an Obama administration.

• The Marriage Tax Is Still a Problem

  [The Wall Street Journal, May 24, 2008] Sam Brownback and David Blankenhorn suggest that "Congress has made substantial progress in reducing the marriage penalties paid by middle and upper income couples." This is simply not the case. It is true that the marriage tax was addressed for those in the 10% and 15% tax brackets, but for those in the 25%, 28%, 33% and 35% brackets, the tax still exists.

• Windfall Profit Nonsense: We Have An Energy Policy

  [ABC News, May 208, 2008] Taxing "windfalls" is politically rewarding, but in the final analysis, only people pay taxes. When a corporation is taxed, the burden falls on workers (through smaller raises), consumers (through higher prices), and shareholders (through lower stock prices).

• Subsidies Cost Taxpayer

  [NCPA, April 21, 2008] President Bush and some environmentalists have been on the same side of Congress' long-running debate over a new farm bill. However, this agriculture proposal remains as out of sync with our times as plowing with mule teams, says columnist William McKenzie.

• The Folly of 'Family Friendly' Tax Policy

  [Wall Street Journal April 9, 2008] Some self-styled conservatives have been suggesting that Republicans not overemphasize renewing the pro-growth Bush tax rate cuts. Instead, they argue, conservatives should focus on family oriented tax credits for rearing children, education and health care.

• Soak the Rich, Hurt New York

  [New York Post, March 6, 2008] The New York State Assembly Majority announced recently that it's considering a dramatic increase in state personal-income taxes that will come down hardest on New York City residents and the key industries that are the engine for economic growth across the state.

• Congress' Pork Overload

  [Parade.com, January 27, 2008] Congress passed a 3,500-page omnibus spending bill after less than 24 hours for review. The bill, which mostly renewed funding for existing programs, contained more than 9000 "earmarks" -- worth at least $7.4 billion -- for legislators' pet projects.

• Government Subsidies And Handouts A Huge Cost To Canadian Taxpayers

  [Fraser Institute, November 21, 2007] Canadians provided business with $19 billion (about U.S. $19.2 billion) in subsidies in 2004, the equivalent of $1,295 (about U.S. $1,312) from each Canadian taxpayer.

• The Coming Tax Tsunami

  [NCPA, October 29, 2007] The aim should be to maximize the opportunities for baby boomers to earn and save without tax penalties, while restraining spending growth on elderly entitlements.

• Some No-Brainer Savings Ideas

  [Wall Street Journal, October 31, 2007] Too many Americans are making poor choices -- or no choices at all -- to prepare financially for retirement.

• How To Fix The AMT

  [Wall Street Journal, October 11, 2007] Key House Democrats are sketching plans to stop the Alternative Minimum Tax (AMT) from hitting millions of middle-income earners this year. They want to raise some marginal tax rates to pay for it.

• The Other Census Story

  [The Wall Street Journal, September 4, 2007] The recent news that the U.S. poverty rate fell to 12.3 percent in 2006 from 12.6 percent in the prior year becomes even more noteworthy when you consider that Hispanics led the way.

• Labor Dumping

  [Cato Institute, August 30, 2007] The flood of foreign labor pouring into the United States, the European Union and other hospitable environs has brought political strains. But there is little chance of stemming migrant inflows, as long as the countries supplying immigrants embrace policies that effectively mandate labor dumping.

• The Tax-Rate Dilemma

  [Washington Times, August 9, 2007] The political case for pro-growth tax policy, as opposed to redistributionist tax policy, is simple. Americans believe no one should have to pay more than 25 percent of income to the government.

• A Reality-Based Economy

  [New York Times, July 24, 2007] The neopopulist story line that executives are seeing their incomes skyrocket while the middle class gets squeezed and the tides of globalization work against average Americans is not entirely wrong, but is incredibly simple-minded.

• Don't Punish Entrepreneurs

  [USA Today, July 23, 2007] Countless Americans have benefited from investment partnerships. But now they are under attack by tax-and-spend politicians who have their sights on American entrepreneurship and retirement savings.

• Fair Taxes? Depends What You Mean By "Fair"

  [New York Times, July 15, 2007] Do the rich pay their fair share in taxes? This is likely to become a defining question during the presidential campaign.

• How to Fix the Alternative Minimum Tax

  [NCPA Brief Analysis #588, July 16, 2007] Although a "flat tax," such as an income tax that imposes the same rate at all income levels, is desirable, the odds that such a flat rate will ever be implemented are small.

• Tax Warfare

  [Investor's Business Daily, July 13, 2007] Congressional Democrats say they want to raise taxes as part of a much bigger effort to redress growing inequality in America. This is a nightmare not only for American business, but also for workers.

• The Trouble with Taxing Those at the Top

  [American Enterprise Institute, June 14, 2007] Democratic presidential candidates and members of Congress are vying with one another to raise marginal tax rates for high-income earners, particularly the top 1 or 2 percent of taxpayers.

• The Trouble with Taxing Those at the Top

  [Cato Institute, June 14, 2007] Democratic presidential candidates and members of Congress are vying with one another to raise marginal tax rates for high-income earners, particularly the top 1 or 2 percent of taxpayers.

• War Against Prosperity

  [Washington Times, June 19, 2007] Democrats in Congress and on the presidential trail are intensifying their high-tax war against prosperity and the so-called rich.

• Does It Pay to Save?

  [NCPA, June 2007] Does it pay to save? The answer is often no. In fact, penalties for saving are astronomical for some households, particularly young, single-parent and lower-income families.

• The AMT "Fix" Is In

  [Investor's Business Daily, June 8, 2007]This year an estimated 23 million taxpayers, including many in the middle class, will have to pony up an added $73 billion in taxes because of the Alternative Minimum Tax.

• New York Can Afford Tax Reform

  [New York Sun, June 8, 2007] New York City's business tax rate dwarfs those of other cities and needs to be reviewed to make the city more competitive.

• In 401(k), Employers Really Contribute To The IRS

  [Dallas Morning News, May 29, 2007] Our lawmakers have decided to take the money your employer contributes to your 401(k) plan today and transfer most or even all of it to the federal government during your retirement years.

• The Fiscal Bottom Line

  [Wall Street Journal, April 16, 2007] The economic losses that result from increased taxes fall mainly on low- and middle-income earners in the form of salary increases not obtained and jobs not gotten (or lost); and this burden applies irrespective of whether those who lose out pay or do not pay income taxes.

• The Taxpaying Minority

  [Wall Street Journal, April 16, 2007] The U.S. income tax system is so bad and increasingly reliant on a shrinking number of Americans to pay the nation's bills, that 40 percent of the country's households pay no income taxes at all.

• The Alternative Minimum Tax Soap Opera

  [New Republic, April 13, 2007] The Alternative Minimum Tax (AMT) is presently, it is paid by fewer than four million taxpayers. But without changes, it could be paid by as many as 32 million in just three years.

• By Default, Mugging Taxpayers

  [Heritage Foundation/Washington Post, April 11, 2007] The new tax cuts mean that the average American family will have to pay an extra $2,641 each year.

• Tax Facts

  [Townhall, April 10, 2007] Contrary to popular belief, the vast bulk of federal taxes are paid by the wealthy; 53.7 percent of all federal income taxes were paid by those with incomes over $200,000 in 2006.

• Tax Bites on Travelers Go Deeper

  [New York Times, April 10, 2007] For all the complaints travelers have been voicing about delayed flights and invasive security procedures, there has been comparatively little outcry about another trend: escalating taxes on flights, car rentals and hotel stays.

• Nation's State-Local Tax Burden at Record High

  [Tax Foundation, April 6, 2007] In a year when the nationwide burden of state-local taxes hit an all-time high of 11 percent of income, Vermont's taxpayers are bearing the heaviest load in 2007.

• Blagotax Will Harm Illinois' Economy

  [Chicago Sun-Times, April 2, 2007] Illinois Gov. Rod Blagojevich's scheme to enact the largest tax increase in the state's history is bad public policy because it would raise prices on virtually all goods and services.

• Back to the Future

  [Wall Street Journal, March 30, 2007] House Democrats recently voted to impose the largest tax hike in American history. It lays the groundwork for increasing personal income tax rates on middle-income families.

• State Income Taxes Hurt Low-Income Families

  [Center on Budget and Policy Priorities, March 27, 2007] Poor families in many states face substantial state income tax liability for the 2007 tax year, making it more difficult to escape poverty.

• Who Really Pays?

  [Investor's Business Daily/Tax Foundation, March 26, 2007] Our tax code is massively redistributionist, sending literally trillions of dollars into low-income homes and far less into wealthy homes. This may be good or bad, and those who argue that recent tax cuts "benefit the rich" ignore the reality.

• Stopping Property Tax Hikes in Tough Times

  [Grand Rapids Press, March 19, 2007] In a depressed housing market, property taxes don't always reflect true market value. That would change under a proposal by state House Republicans.

• Florida Tax Reform

  [Bradenton Herald, February 26, 2007] In Florida, property tax reform proposals are gaining momentum. But getting lawmakers to agree on a common proposal may prove difficult.

• Tax Revolution in Tallahassee

  [Orlando Sentinel, February 22, 2007] Florida taxpayers could save thousands of dollars a year in property taxes under a sweeping tax overhaul unveiled Wednesday by the Republican-controlled Florida House.

• An Undertaxed America?

  [Investor's Business Daily, February 5, 2007] House Speaker Nancy Pelosi is contemplating new taxes. But even with a booming economy, thanks to President Bush's tax cuts, Americans are still taxed plenty -- especially investors and entrepreneurs.

• Soaking the Rich, Again

  [Wall Street Journal, January 29, 2007] Data from the Congressional Budget Office (CBO) confirm that the tax cuts of 2003 keep soaking the rich, especially on their capital gains.

• Scrapping the Alternative Minimum Tax

  [Sun-Sentinel, January 15, 2007] Enacted in 1969 to stop rich people from avoiding federal taxation, the alternative minimum tax (AMT) has morphed into a trillion-dollar economic and political monster as it ensnares millions more taxpayers.

• The Top 1% Pay 35%

  [Wall Street Journal, December 20, 2006] Maybe liberals are onto something. They keep saying the rich should pay more taxes, and it turns out the rich already are!

• Tax Breaks for Football

  [Washington Post, October 25, 2006] Big-time college sports programs, and the billions of tax-exempt dollars they generate, are coming under attack by those who want to know what high-stakes athletics has to do with higher education, says columnist George Will.

• The AMT Reckoning

  [Wall Street Journal, December 6, 2006] The Alternative Minimum Tax (AMT) was designed to capture high earners who claimed a lot of deductions. But this year it will strike four million Americans, and next year without a change in law it will snare 23 million -- one in four tax filers.

• Income Tax Cuts Benefit All Payers

  [USA Today/Tax Foundation, October 2, 2006] Americans of every income have benefited from a drop in federal income tax rates as Bush administration tax cuts enacted since 2000 took effect, an independent analysis of newly released IRS data shows.

• A New Wave Offshore

  [USA Today, September 15, 2006] Riding the rapid expansion of the Internet, some parts of the offshore banking industry are making tax-avoidance techniques available online to average Americans.

• The Alternative Minimum Tax Threatens Middle-Income Families

  [NCPA Brief Analysis #571, September 11, 2006] The Alternative Minimum Tax (AMT) is complex and ineffective in ensuring that the wealthy pay taxes on their incomes. But even if it were repealed this year, by 2010, over 9,000 high-income filers would pay zero income tax, due to exemptions.

• The Rising Cost of Complying with the Federal Income Tax

  [Tax Foundation, January 10, 2006] In 2005, businesses bore the majority of tax compliance costs, totaling nearly $148 billion or 56 percent of total compliance costs.

• Legal Immigrants Pay Tax Share

  [Washington Post, June 5, 2006] To help ensure income tax payment, the researchers recommend publicly funded English and adult education for immigrants, which it says would boost incomes and tax payments.

• State Business Tax Climate Index

  [Tax Foundation, February 2006] Background paper by The Tax Foundation comparing state tax systems and their ability to attract new businesses and generate economic and employment growth.

• Tax Distribution and Shares of Taxes Paid

  [Joint Economic Committee, October 2005] A report by the Joint Economic Committee found that the top 50 percent of earners pay 96.54 percent of all income taxes. The top one percent pay more than a third of the income taxes.

• Taxing the Untaxed Business Sector

  [Congressional Budget Office, July 2005] A background paper from the Congressional Budget Office examining the nonprofit organizations, cooperatives and business enterprises run by state or local governments which are not taxed under current law.

• How Missing or Incomplete Information Distorts Perspectives

  [Heritage Foundation, November 9, 2004] The different economic assumptions and presen­tations of data used by the various groups are often used as political ammunition to influence debate.

• Tax Incidence, Tax Burden, and Tax Shifting: Who Really Pays the Tax?

  [Heritage Foundation, November 5, 2004] Who pays the income tax, the payroll tax, the estate and gift taxes? Who bears the burden of the gasoline and tobacco taxes? If Congress were to raise this tax rate, or lower that tax deduction, who would gain and who would lose?

• A Comparison of Tax Distribution Tables

  [Heritage Foundation, November 9, 2004] Tax distribution tables have become the pre­dominant tool for analyzing the distributive effects of tax burdens and benefits from proposed changes in tax law.

• Anything but Avoidance: Citizens for Tax Justice’s Blundering Corporate Tax

  [Heritage Foundation, October 13 2004] Because of this shortcoming and other errors, CTJ’s conclusion that “loophole seeking-corporations” aren’t paying their fair share of taxes falls flat.

• One Cheer for the Tax Extender Package

  [Heritage Foundation, September 23, 2004] If Congress extends the tax cuts, main items will be considered, including: the reduction of the penalty married couples face in filing jointly, the increase in the upper limit for the 15-percent income tax bracket, and the creation of the 10-percent bracket.

• The Individual Alternative Minimum Tax

  [Tax Policy Center, August 31, 2004] The individual alternative minimum tax (AMT) was intended to guarantee that high income people paid at least some tax, but it is poorly designed in several respects.

• Corporate Tax Reform: Kerry, Bush, Congress Fall Short

  [Cato Institute, September 2004] In response to concerns about job outsourcing, Senator John Kerry has proposed changes in the corporate income tax. His plan includes a small cut to the corporate tax rate, but would impose higher taxes on the foreign subsidiaries of U.S. companies.

• Two Americas: One Rich, One Poor? Understanding Income Inequality in the US

  [Heritage Foundation, August 24, 2004] Class warfare has always been a mainstay of liberal politics. Politicians frequently depict the United States as a nation starkly divided between the rich and poor.

• CBO Report: Effective Federal Tax Rates Under Current Law, 2001 to 2014

  [Congressional Budget Office, August 2004] Tax legislation enacted in 2001, 2002, and 2003 is scheduled to phase in, phase out, and "sunset" entirely after 2010. As a resutl, federal tax rules will differ in every year from 2001 through 2011 and , consequently, so will effective tax rates.

• How to Reform the Tax System

  [Video, July 2004] Bruce Bartlett explains how best to reform the tax system and why "soaking the rich" by imposing higher marginal tax rates eventually penalizes middle-class Americans.

• The Orwellian Language of Big Government

  [National Taxpayers Union, June 22, 2004] A new report from the National Taxpayers Union shows that rhetorical phrases like "tax cuts for the rich" don't stand up to reality.

• The Silver Lining of Tax Day 2004

  [Heritage Foundation, April 14, 2004]Steps to making a kinder and gentler Tax Day.

• Women and Taxes (NCPA Study #250)

  [NCPA Study #250, February 2002] The major elements of the tax system were put in place in the 1930s, 1940s and 1950s, when most women, certainly most mothers, were not in the workforce.

• The Rich are Already Paying Their Fair Share

  [NCPA, July 14, 2003] While the average tax rate on the wealthiest Americans fell, their share of total income taxes paid rose.

• Tax Day

  [NCPA, April 14, 2003] Americans are much more in tune with cutting tax rates—even for the rich and even when the budget is in deficit—than with soaking the rich to pay for new programs.

• Just Who are the Rich?

  [New York Times, January 14, 2003] Although many Democrats accuse Republicans of serving the interests of "the rich," there is little agreement on what constitutes a wealthy household.

• The Real Poverty Record

  [Wall Street Journal, June 25, 2002] The rich got richer in the 1990s, but so did the poor.

• "Tax Yield Curve" Shows Progressivity of Tax System

  [NCPA, January 21, 2002] According to the Joint Economic Committee of Congress, the share of total federal income taxes paid by the top 1 percent of taxpayers has doubled since 1975.

• A Dose of Reality Concerning Taxes

  [Wall Street Journal, January 22, 2002] All one had to earn to qualify among the top 25 percent of filers in 1999 was a modest $52,965.