paid by taxpayers of various income levels. The data shows the progressive tax structure of the U.S. federal income tax system on individuals that reduces the tax incidence of people with smaller incomes, as they shift the incidence disproportionately to those with higher incomes. The data is presented in two forms, based on Market Income and based on Before-Tax Income. Before-Tax Income is defined as Market Income plus Government Transfers. Government Transfers include direct cash assistance such as from Social Security, unemployment insurance, Supplemental Security Income, Temporary Assistance for Needy Families veterans' programs, workers' compensation, and state and local government assistance programs. Such transfers also include the value of in-kind benefits: Supplemental Nutrition Assistance Program vouchers (popularly known as food stamps); school lunches and breakfasts; housing assistance; and energy assistance and benefits provided by Medicare, Medicaid, and the Children's Health Insurance Program. While the CBO report does combine transfers to one's income for purposes of calculating Before-Tax Income, it does not net out Government Transfers from one's tax liability for purposes of calculating rates based on Market Income. While presentation of income strata based on Before-Tax Income may be technically correct, there are certain unintuitive outcomes; based on the Before-Tax Income metric, an individual with severe health issues that subsists purely on Government Transfers may be considered part of the top one percent of income earners if his healthcare costs exceed the minimum threshold. Based on the data provided by the CBO, the resulting Net Tax liability as compared to income is presented in the accompanying charts. As of 2010, the bottom 99% by Market Income taken as a group had a negative Net Federal Tax burden, while the top 1 percent by Market Income paid in the aggregate 101% of Net Federal Taxes. If the federal taxation rate is compared with the wealth distribution rate, the net wealth (not only income but also including real estate, cars, house, stocks, etc.) distribution of the United States does almost coincide with the share of income tax - the top 1% pay 36.9% of federal tax (wealth 32.7%), the top 5% pay 57.1% (wealth 57.2%), top 10% pay 68% (wealth 69.8%), and the bottom 50% pay 3.3% (wealth 2.8%). Other taxes in the United States have a less progressive structure or a regressive structure, and legal tax avoidance loopholes change the overall tax burden distribution. For example, the payroll tax system (FICA),