Taxpayers, Real and Imaginary

Was yesterday's New York Times article on taxing the rich as peculiar as it seemed? One reason high-income Americans pay tax at lower rates than in other countries is that the great majority actually do pay. Greece may tax the rich at higher rates. So what? Greece is the Olympic champion of tax evasion. Does not collecting a 50% tax raise more revenue than not collecting a 40% tax?

And, please, could journalists stop referring to those "top 400 taxpayers" who seem to live higher and higher on the hog? Repeat members of the 400 club are scarcer than … Greek taxpayers.