it's the "1%" who are not only NOT paying taxes proportional to their income, but who are sometimes actually getting refunds thanks to all the loopholes and deductions that they have been permitted to use. You also have whole tiers in that segment who are "funds managers" whose "income" is not as a traditional "salary" (that is taxable) but is some percentage of the funds they manage, meaning it is only subject to the "Capital Gains" tax rate (which has been dropped over the years).
Back during the 2012 election, Warren Buffett famously noted that his secretary was paying almost twice the marginal rate that he was (17%).
Before Raygun, the top marginal tax rate for that group was near 70%. Now it's down to 37%.
(above from here - https://www.forbes.com/sites/niallmccarthy/2021/04/26/taxing-the-rich-the-evolution-of-americas-marginal-income-tax-rate-infographic/)
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