The short answer would be the wealthy.
"For 2004, the CBO found that the top 1 percent of all taxpayers paid 37 percent of all individual income taxes...the next highest 4 percent of the population bore another 16 percent of the tax burden. In contrast, the lowest quintile (the 20 percent of households with the lowest incomes) bore less than 1 percent of the tax burden, and the next quintile bore less than 5 percent."
from: The Trouble with Taxing Those at the Top
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