income tax, which may be thought of as indirectly taxing the corporation's customers (through higher prices) or its owners (through lower dividends or profits). Another example is excise taxes, e.g. on gasoline, which may be paid from throughout the economy without recording individual contributions. The Congressional Budget Office computes household taxes as the sum of income tax, payroll tax, corporate income tax, and excise taxes. It attributes corporate taxes to households "according to their share of capital income" and apportions excise taxes "according to their consumption of the taxed good or service." The CBO report shows each part of the taxes (income, payroll, corporate and excise) separately in addition to showing the totals we report here. Tax burden by income bracket The Congressional Budget Office breaks down the 2007 share of the tax burden according to each segment of the population as follows: The highest quintile in total earned 55.9% of all income. It paid 86.0% of federal income taxes and 68.9% of all federal taxes The top 1% earned 19.4% of all income. It paid 39.5% of income taxes and 28.1% of all federal taxes The next 4% earned 12.9% of income. It paid 21.5%. of income taxes and 16.2% of all federal taxes The next 5% earned 9.7% of income. It paid 11.7% of income taxes and 10.7% of all federal taxes The next 10% earned 13.9% of income. It paid 13.3% of income taxes and 13.9% of all federal taxes. The fourth quintile earned 19.3% of income. It paid 12.7% of income taxes and 16.5 of all federal taxes. The third quintile earned 13.1% of income. It paid 4.6% of income taxes and 9.2% of all federal taxes. The second quintile earned 8.4%. It paid a net -0.3% of income taxes, meaning in aggregate this quintile received slightly more back in income tax credits than it paid in income taxes. It paid 4.4% of all federal taxes. The lowest quintile earned 4.0% of all income and received a net -3.0% income tax credits. It paid 1.0% of all federal taxes. Tax burden by household income The Tax Foundation produced a similar breakdown for 1991 to 2004. Its computation of comprehensive household income consisted of both market-based income and the net value of government transfer payments, the latter are not part of the CBO's definition. In this report the top quintile earned 41.5% and paid 48.8% of total