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> I bet the elimination of the top rate actually resulted in a large shift of taxation from the rich, to the middle-class, like you and me.

You lose.

The fraction of taxes paid by the upper 1% and 5% have gone up. (Yes, under Bush too.)

This isn't just a Federal phenomena - it happens at the state level too. A huge fraction of CA's income tax comes from a very small number of people. Their income is volatile.

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