Refundable tax credits like the child tax credit or the earned income tax credit are heavily progressive, and are in the tax code in part to offset the regressivity of other levies like the payroll tax. Fair is good. For the 2018 tax year, the last year for which we have data, the top 1 percent paid over 40 percent of federal income taxes, despite earning just under 21 percent of total adjusted gross income (AGI). None. Despite ProPublica's best efforts to make the information enclosed within seem damning, the data tell us little we didn't already know.
in the 2018 tax code the top 1% receive 223% of adjusted gross income.
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    :ARG0 (z1 / top
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                       :value 1))
    :ARG1 (z3 / percentage-entity
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                           :ARG2 (z5 / income
                                     :ARG1-of (z6 / gross-03)
                                     :ARG1-of (z7 / adjust-01)))
              :value 223)
    :location (z8 / code
                  :purpose (z9 / tax-01)
                  :time (z10 / date-entity
                             :year 2018)))
in the 2018 tax code the top 1 % receive 223 % of adjusted gross income .
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