The Tax Foundation:  “The chart below shows estimates by the Tax Policy Center for 2010 of the distribution of income compared to the distribution of all federal taxes (personal income, payroll, and corporate) by percentile.  It shows that households earning over about $212,000 earn about 30 percent of the nation’s income but pay more than 40 percent of all federal taxes.  By contrast, those earning less than $105,000 collectively earn about 46 percent of the nation’s income but pay 32 percent of the taxes. The bottom quintile pays nothing.