The total tax burden on families also includes sales taxes, which are steeply regressive, and property taxes, which are progressive. Total personal taxes are mildly progressive, increasing steadily as a share of income from 14% at the 10th percentile to 28% at the 90th percentile, but then falling off sharply to 22% at the top, owing to the favorable treatment of capital gains and investment income, the wage cap on social security taxes, and the sharp regressivity of sales taxes.
家庭的总纳税负担中还包括销售税，这是以大幅度递减税率来计算的，还有财产税，这是以累进税率来计算的。总的个人税是温和地累进的，纳税额所占收入的比例从在第10百分位的14 ％直到在90百分位的28 ％不断增加；但到了最顶级收入的时候，锐减至22 ％，这是由于对资本收益和投资收入的优惠措施和社会保障税的工资封顶，以及大幅度递减的销售税。