Teresa release her tax returns... or rather, just two pages of it... See: http://online.wsj.com/article/0,,SB109805839967047671,00.html?mod=todays_us_opinion The top 50% of all federal filers contributed 96.1% of all federal income taxes in 2001, and they paid an average income-tax rate of 15.9%. That's 3.5-percentage points more than Mrs. Kerry paid in 2003. ...and... Mega-millionaires such as Mrs. Kerry who can invest in tax-shelters will be able to dodge the new higher two top marginal tax rates on dividends and other income that Senator Kerry is proposing for anyone making more than $200,000. The top rate would go back up to 39.6% from 35% -- or to nearly 41% if you include the phase-out of deductions that remains part of the tax code. The people who won't be able to escape these higher rates are two-earner couples on mid-career salaries, or small-business owners who pay taxes as subchapter S companies at individual rates, or pensioners who've saved all their lives to build a nest egg and are now living off dividends. Mr. Kerry calls these people "the rich," but we know a lot of them who are decidedly middle-class and who certainly can't afford the five homes that the Kerrys own. At the very least, Mrs. Kerry's tax returns are a screaming illustration of the need for reform to make the tax code simpler and fairer. But they also show that Senator Kerry's proposed tax increases are much more about a revenue grab than they are about tax justice.