http://www.cbpp.org/files/5-26-11tax.pdf
Close to half of U.S. households currently do not owe federal income tax. The Urban Institute-Brookings Tax Policy Center estimates that 46 percent of households will owe no federal income tax for 2011. 1 A widely cited figure is a Joint Committee on Taxation estimate that 51 percent of
households paid no federal income tax in 2009.2 (The TPC figure for 2009 also is 51 percent.) 3 These figures are sometimes cited as evidence that low- and moderate-income families do not pay sufficient taxes. Yet these figures, their significance, and their policy implications are widely misunderstood.
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