See: http://www.oftwominds.com/blogoct12/three-classes10-12.html
This is an interesting post. The numbers don't exactly add up but the concept is solid.
The half-class ("upper class") is the upper 0.5%, who earn $1 million or more per year, who own most of the wealth in the country and who benefit the most from the growth in the national debt. Most of their income is in the form of passive income, such as capital gains and dividends. There are about 750,000 people in this category.
The first class ("upper middle class") is the next 19.5% (or 24.5%), who with the upper 0.5%, pay 85% of all income taxes.
The second class is the lower middle class, which is the bottom 75% (or 80%) of workers. This is defined as people who pay some, however small, amount of income tax, in addition to social security tax. A single person who makes more than $9,750 or a married couple who makes more than $19,500, falls into this class. They pay only 15% of all income taxes.
The third class is the poor, who pay no income tax, and are dependent on government handouts.
The most important class here is the first class, who do most of the important work and pay most of the income taxes. If they rebel, then the whole system collapses.
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