That's not the question. I'm asking if the top 1% earn 38.5% of taxable income, or if they earn more than that. If they earn more than that, then 38.5% is clear

That's not the question. I'm asking if the top 1% earn 38.5% of taxable income, or if they earn more than that. If they earn more than that, then 38.5% is clearly underpaying on their taxes. Doesn't really matter to me if they did so illegally or by bribing a legislator to change the laws for them - it's still evading their fair share of taxes.