[quote="Congressional Research Service, "Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945", Thomas L. Hungerford, Specialist in Public Finance, September 14, 2012] The results of the analysis suggest that changes over the past 65 years in the top marginal tax rate nd the top capital gains tax rate do not appear correlated with economic growth. The reduction in the top tax rates appears to be uncorrelated with saving, investment, and productivity growth. The top tax rates appear to have little or no relation to the size of the economic pie. However, the top tax rate reductions appear to be associated with the increasing concentration of income at the top of the income distribution. As measured by IRS data, the share of income accruing to the top 0.1% of U.S. families increased from 4.2% in 1945 to 12.3% by 2007 before falling to 9.2% due to the 2007-2009 recession. At the same time, the average tax rate paid by the top 0.1% fell from over 50% in 1945 to about 25% in 2009. Tax policy could have a relation to how the economic pie is slicedlower top tax rates may be associated with greater income disparities. [/quote] So it seems that a review of the literature and research indicates that "job creators" do not create jobs in response to tax cuts, that there is no correlation between the top tax rates and economic growth, and the only discernible effect of lowering the top marginal tax rates is to distribute more income to the already wealthy. Since the results are based on a 65-year time series of over a dozen economic variables, using a non-linear econometric regression model with the variances for each published in the appendix, I suggest that anyone who wants to debate the methodology brush up on their statistics and read all of the footnotes.