[jkyle]

You're forgetting Social Security, which is a regressive tax system as it is not taxed on income over ~$118k. You're also forgetting things like Medicare. Both SS and Medicare carry an employer contributed tax, which is a hidden tax on the employee (employers just adjust wages to accommodate the extra taxation).

Finally, within the context of comparison to other nation's benefits structures, you're forgetting health care expenses which are included in most western tax systems.

Health care is also regressive in that it comprises a greater proportion of expense for lower income earners and carries a 'hidden cost' in the form of employer supplemental payments. It's perfectly valid to include these costs when comparing to other nations or to alternative tax & benefits proposals which include expanded health care.

By including or excluding varying costs and expenses, the cost to earnings curves bend dramatically....even with the AMT. The fact is, the answer to this question is not a single acronym. And the discussion can't even legitimately begin until some ground truth on what services and benefits are and/or should be included.