http://www.nytimes.com/...
But the Tax Policy Center estimates that the average family in the top 1 percent will pay a federal tax rate of more than 36 percent this year, up from 28 percent in 2008. That is the highest rate since 1979, at least.
Reality: The top tax rate up until 1986 was 50% on couples making $386K/yr [adj for inflation in constant dollars] and there were 17 tax tiers. That was under Ronald Reagan.
Source: > http://taxfoundation.org/...
So what we have is AEI propaganda presented as a 'news article', in the New York Times.
You don't have to be a political rocket scientist to figure out that the title and lede paragraphs set the tone, creating 'talking points' to inoculate the political environment from any possible further discussion of raising taxes.
By trying to associate Carter with the 'most progressive label', it helps feed the RW Wurlitzer to smear 'the left' - in reality Carter made very slight changes to what was already in place from Nixon and Ford. When Nixon left office, the top rate was 70% on couples making $200K, about $900K in inflation adjusted dollars.
it was Eisenhower and JFK who held 24 tax tiers in place for a full decade, with a top rate of +90% on couples making $400K {about $3M in constant dollars}. The Fed tax rate for couples making the equivalent of $235K back in 1963? it was 50%, that's 10% more than billionaires [don't] pay today.
Remember, most of the money made by the wealthy is not from what's reported on W2s.
Ask Mitt Romney [or Warren Buffet for that matter] what their effective tax rates are.