▁to ▁the ▁shift ▁from ▁allocation ▁of ▁corpor ate ▁income ▁tax es ▁among ▁labor ▁and ▁capital ▁to ▁the ▁effects ▁of ▁the ▁individual ▁income ▁tax . ▁Paul ▁K rug man ▁also ▁supports ▁this ▁claim ▁saying , ▁" The ▁overall ▁tax ▁rate ▁on ▁these ▁high ▁income ▁families ▁fell ▁from ▁ 3 6 . 5 % ▁in ▁ 1 9 8 0 ▁to ▁ 2 6 . 7 % ▁in ▁ 1 9 8 9 ." ▁ ▁From ▁the ▁White ▁House ' s ▁own ▁analysis , ▁the ▁federal ▁tax ▁bur den ▁for ▁those ▁making ▁greater ▁than ▁$ 2 5 0 , 0 0 0 ▁fell ▁consider ably ▁during ▁the ▁late ▁ 1 9 8 0 s , ▁ 1 9 9 0 s ▁and ▁ 2 0 0 0 s , ▁from ▁an ▁effective ▁tax ▁of ▁ 3 5 % ▁in ▁ 1 9 8 0 , ▁down ▁to ▁under ▁ 3 0 % ▁from ▁the ▁late ▁ 1 9 8 0 s ▁to ▁ 2 0 1 1 . ▁ ▁Many ▁studies ▁argue ▁that ▁tax ▁changes ▁of ▁S ▁corpor ations ▁conf ound ▁the ▁statistics ▁prior ▁to ▁ 1 9 9 0 . ▁ ▁However , ▁even ▁after ▁these ▁changes ▁infl ation - ad just ed ▁average ▁after - tax ▁income ▁grew ▁by ▁ 2 5 % ▁between ▁ 1 9 9 6 ▁and ▁ 2 0 0 6 ▁( the ▁last ▁year ▁for ▁which ▁individual ▁income ▁tax ▁data ▁is ▁public ly ▁available ). ▁This ▁average ▁increase , ▁however , ▁obsc ures ▁a ▁great ▁deal ▁of ▁variation