Richard

I agree that the tax system is disfunctional. One of the reasons that the higher brackets have a higher tax is because they have more to write off. So whether I was working as a salaried employee or now with my own business, our joint family income has always been about in the middle of the brackets shown by Scuba Dave but my effective federal tax (taxes paid / total income) has been around 19%.

I would be in favor of a flat federal tax, but those in higher income brackets with write-offs have always fought against it.

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