See the Tax Policy Center's "tax topic" page on the current-law distribution of taxes. There are three pie charts, and links to many spreadsheets so you can make even more if you like. Here are the facts: We estimate that the top 20 percent of tax units (households) will pay 69% of federal tax in 2008. That sounds like a lot, but they earn 55% of the income. People at every income level pay some federal tax, at least on average, when you include payroll and other taxes as well as income taxes. Most Americans owe more payroll (Social Security and Medicare) taxes than income tax. Including state and local taxes, low-income people actually pay a fair amount, because those tax systems are much less progressive than the federal tax system. Whether people at various income levels pay too much or too little tax is up to the voters and their elected representatives to decide. I have no problem with refundable tax credits--net payments--to low-income working people. They help hard working people to feed and clothe their families, something that would otherwise be very hard to achieve in many low-skilled jobs. Credits like the refundable earned income tax credit encourage single moms to enter and stay in the work force by helping to make work more lucrative than welfare. These all seem like good things to me. I know some people object to the idea of a progressive tax system because they don't see why hard working people who become successful should have to subsidize slackers, but a lot of low-income people are working really hard--often in two or more jobs. They might lack the skills needed to advance for reasons completely beyond their control. The progressive income tax helps them to get by and live in dignity.