The progressivity of the U.S. tax system has dramatically declined over the past seven decades. The upshot is that for most income levels, the U.S. tax system now resembles a flat tax that becomes regressive at the very top end, meaning the super-rich pay proportionately less. Today, virtually all income groups pay roughly 28 percent of their income in taxes--– except for the 400 richest Americans.

The GOP’s response to President Obama's first post re-election State of the Union Address in some ways will be markedly different than in its response to his prior addresses. But in one way it will be the same. Its blatant frontal assault on him didn’t work for four years. So this time the GOP’s rebuttal will be softer and gentler in tone and theme. But underneath the flowery rhetoric, the GOP’s relentless attack on his policies is still very much in place.