[throwawayqqq11]

... which implies these taxes get actually payed. At least in the same proportions as lower income taxes get payed.

There is no effective taxation when avoidance is easy and risk-free.

[phil21]

They are talking about the final numbers at the end of the day. Effective tax rates.

It’s the same no matter if you want to use effective vs nominal. The numbers change, but relatively speaking they are roughly the same.