sentences:  A 2019 study by the economists Saez and Zucman found the effective total tax rate (including state and local taxes, and government fees) for the bottom 50% of U.S. households was 24.2% in 2018, whereas for the wealthiest 400 households it was 23%.Economist Dean Baker argued that corporate income tax policies have multiple effects.Increased corporate profits increase inequality by distributing dividends (mostly to higher income people).