The number of Americans who don't pay income tax is falling as the economy improves.
Once you take state and local taxes into account, the U.S. tax system doesn't hit the top one percent all that much more than the middle-class.
The Congressional Progressive Caucus wants a top income tax rate of 49 percent. Eisenhower had a top rate of 91 percent.
If you make the tax plan revenue-neutral by cutting deductions and credits, the economic growth effect goes away.
Romney can take some solace in knowing his allies in Congress have proposed a plan that shifts the burden from high-income to middle-income taxpayers even more dramatically.