He does use or mention a lower effective tax rate. Even though he points out a 53% on-paper tax rate, he mentions 42% as the effective tax rate in the next para

He does use or mention a lower effective tax rate. Even though he points out a 53% on-paper tax rate, he mentions 42% as the effective tax rate in the next paragraph. This does seem closer to the truth. He also specifically says that case-by-case numbers are more complicated and vary, so it's not fair to argue that the numbers are extremely sloppy. He has made an attempt to use well-researched average numbers that appear to rely on actual rates people pay, not the theoretical marginal rates. Mentioning the marginal rates is a rhetorical device he uses, not the rate he uses to illustrate the scenarios.