Yes and no. EITC not withstanding you need to have income to hide it. According to Brookings, the bottom 50% pay 14% of the taxes but are responsible for only

Yes and no. EITC not withstanding you need to have income to hide it. According to Brookings, the bottom 50% pay 14% of the taxes but are responsible for only 12% of evasion. The better distinction is the source of income. Farms, landlords and sole proprietorships are the leaders in misreporting income. W-2 salary reporters account for <1% of evasion. Between those two groups are misreported tips (typically lower end) and capital gains (typically higher end)