The point is that most of the top 1 percent do not pay these payroll taxes at all, or pay at a rate of less than 1 percent while the bottom 98 percent pay at 5.65 percent. In tax year 2010, the bottom 98 percent paid at a rate of 7.65 percent. So if you look at the total percentage of federal taxes collected from individuals, the wealthy pay a much lower percentage of the federal tax burden than Mr. Neale's figures imply — only 16 percent. When you consider state and local taxes (gasoline taxes, property taxes, sewer taxes, car registration taxes, highway tolls) many of which the poor and middle class pay at the same rate as the most wealthy, the total tax burden borne by the wealthy as a percentage of income drops to a ridiculously low level, way below the rate that the rest of us pay. The people who actually pay the highest rate of federal taxes are the two-income earners in the $100,000 to $350,000 range. They make 35 percent of the income but pay 53 percent of the federal income tax.