Define rich
1. A single taxpayer who earns $1 million per year as an investment banker in Ontario pays a 53.5% marginal tax rate and a 47.3% average tax rate after maximizing his RRSP deduction.
2. A married taxpayer with a stay at home spouse and two small children earning the same amount pays virtually the same rates, the average rate being 47% because of the spousal dependent claim.
Taxpayer 1 is significantly richer than taxpayer 2 yet they are paying the same amount in taxes, more or less. Taxpayer 2 even if they were living in the highest US tax state wouldn't pay nearly that much in tax. In CA it would be a 40.5% average tax rate.