The total tax burden for typical American families in 1995 ranged from 32 percent of income to 45 percent, according to an analysis from the Tax Foundation.

Looking at typical two-earner families with two children, economist Arthur P. Hall found that the tax burden rose steadily by income class:

• The share of taxes paid by a family with $25,000 in annual income was an average $8,603 or 32 percent of income.

• A family with a $50,000 income paid $19,616 in taxes or 36.6 percent of income.

• At the $100,000 income level a family paid $44,312 or 41.5 percent.

• And a family with a $200,000 income paid $93,485 or 44.5 percent.

Thus the family earning eight times as much as a family at the lowest income level paid 11 times as much in taxes; while a family earning four times as much as the lowest income level paid five times as much in taxes.

The total tax burden includes federal personal income, payroll, excise and corporate income taxes, plus state and local sales, property and income taxes.

Source: "1995 Tax Burden: No Break for Wealthy Families," Tax Features, Vol. 40, No. 2, February 1996, Tax Foundation, 1250 H Street, NW, Washington, DC 20005, (202) 783-2760.