The rich do not repeat do not pay as much income tax on cash income as does the general populace. I speak from personal experience, and based on years of acquaintence with persons who have large incomes. 1. On a general percentage of taxable income, the percentage is the same. 2. On a general percentage of GROSS income, the percentage is (mumble lets see now, based on 1981) about 2/3 of the average payment. Patrick ("The rich do not neccessarily get richer, but it sure helps") Powell P.S.- for an interesting adventure, go to a good set of tax lawyers, and pay money for an explanation of how to arrange your affairs. Free advice is usually about as useful as it is expensive.